The Green Movement

下面为大家整理一篇优秀的essay代写范文 -- The Green Movement，文章讲述绿色运动“拥抱绿色生活”（净1.）以及环境友好。运动发起的那些“绿色措施”肯定会增强人们保护环境，生活更健康的意识。实际上，本文提出的三个问题可以分为三个方面，从而从三个角度找到绿色运动的理由：商业主义或企业的进步，消费者的利益以及社会的利益。这三个方面实际上对应于“绿色欺骗（Parker）”的原因和解决方案。

The Green Movement
Green movement, as is described, “embraces living green” (Net. 1.) as well as environment-friendliness. Those “green measures” initiated by the movement will surely promote people’s consciousness of protecting environment and living a healthier life. In fact, the three questions proposed in the article can be classified into three aspects, thus finding the rationale for green movement from three perspectives: for the progress of commercialism or enterprises, for the benefit of consumers, and for the benefit of society. These three aspects actually correspond to the causes and solutions of “green deception (Parker)”.
In recent years, the market has seen a lot of deceptive advertising in concern with green products, for which the most essential reason is that the wording “green product” tends to be quite a vague notion for many people. Enterprises might well misuse the green trademark in various ways. The most explicit one is to take the liberty of using counterfeit trademark to deceive consumers or label several products with one single authorized trademark, which is a brazenly violation of law. However, what is emphasized here is a more covert one---one that might “legally” misguide consumers by playing word games in their advertisement, claiming that their products are “green and organic”. At the same time, consumers who worship the wording “green products” but have little knowledge of the eligibility criteria are ready to downplay the need for checking labels on the package. Besides, the government and market have done little in popularizing the notion of green movement. For many citizens, it is from commercial advertisement, rather than from government’s propaganda, that they first hear of green movement in production.
“Green Movement” is expected to not only set the right standard of the “green” notion, but also to increase customers’ confidence in this type of food and other products. Commercially speaking, just as the article Buying Into the Green Movement (Net. 1.) suggests, it bears customers’ strong need of healthy vegetables, fruits, meat and other materials, so this market is always on the rise. From a consumer’s perspective, the green notion stands for a sustainable elegant life which also carries on the responsibility of environmental protection. It’s a vital stage that they contribute to the Earth that has nourished them generously.
In order to answer to these problems, solutions also correspondingly fall into three categories. To start with, enterprises ought to establish a sense of fair completion, trying to produce qualified products and then compete for the permission to use green trademarks. Next, consumers need to learn of the notion of green products in a detailed way and acquire the skill of distinguishing between authorized and counterfeit ones. As for the government, a more sophisticated market system should be established, with honest enterprises being awarded and insidious producers punished, which requires a systematic law on the supervision of the green products. In addition, it also shoulders the responsibility of popularizing the right knowledge of green movement. In this way, an increasing attention on “green living” will sweep our world, leading to an environmental-friendly environment in multiple dimensions where people accept a green lifestyle and never stop any efforts to make a better world, no matter what they are, businessmen, polity-makers, officials, students or teachers.
To sum up, by analyzing the reasons resulting in “green deception” and following the measures described above, we can maximize green movement’s value in commercial and consumerist side, and then people will live a true green living.
References Cited:
[1] Parker, M. Green Movement: A National Guide. London: The Nation Ltd, 2004.75.Print.
[2] Net. 1. Buying Into the Green Movement. (Retrieved October 30, 2014 from http://www.nytimes.com/2007/07/01/fashion/01green.html?_r=0)

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The Black Death and its pluralistic social impact

下面为大家整理一篇优秀的essay代写范文 -- The Black Death and its pluralistic social impact，文章讲述1234最近，席卷西非的埃博拉疫情已致命。令大多数人惊讶的是，据疾病控制与预防中心的科学家称，这种新型病毒已在2014年10月31日杀死了4,992人。它确实是残酷无情的杀手，藏在西非的近郊，但与另一种相比瘟疫，埃博拉病毒只是次要的，埃博拉病毒的影响只是刮擦表面。最致命的灾难是欧洲中世纪爆发的瘟疫-黑死病。它是人类历史上最毁灭性的流行病之一（阿德勒274）。

The Black Death and its pluralistic social impact
I.Introduction
1234 Recently, there has been a fatal epidemic sweeping West Africa—Ebola. To most people’s surprise, this novel virus has already killed an estimated 4,992 people according to Centers for Disease Control and Prevention scientists at 31, October, 2014. It is really a ruthless killer hiding in almost corner of West Africa, but when compared with another pestilence, Ebola is just a minor one and the impacts of Ebola just scratch the surface. The most lethal disaster is the plague that broke out in the Middle Age in Europe—Black Death. It was one of the most devastating pandemics in human history (Adler 274). The Black Death had so profound and far-reaching effects on Europe that it almost ruined Europe from the aspects of population, economy, social structure, politics and even religions. Many terrible impacts of this event still affect Europe and the world today. Before discussing the impacts of the Black Death, one must understand what it is and what it did. As Philip J. Alder explains in his book World Civilization, “The Black Death of the mid-and late fourteenth century is the most massive epidemic on record and by far the most lethal in European history” (273). It also occurred in most part of Asia and the Middle East during the same period, which means this outbreak was actually a worldwide epidemic. The event was first called as the "Great Mortality" in Europe in the14th century, “Death came in about two cases out of three, with the highest morality being the old and young” (Kelly, 132). And with later outbreaks, it became known as the Black Death. The name comes from a symptom of the disease, in which sufferers' skin would blacken due to the haemorrhage under the skin.

II.Demographic Impacts
The most direct and initial impact Black Death brought to Europe is the heavy death toll. As a major medium, rat fleas jumped to human bodies from rats and brought the virus to human beings, so that people could easily get infected. Between human beings, the virus could spread quickly by skin to skin contact, affected food intake and even respiratory tract infection (Tataro 26). Besides, since the medical knowledge in the 14th century is undeveloped, not only common people, but also the government was not aware of the severity and nature of the disease. As a result of such a rapid spread of the virus and poor medical knowledge, more and more people got infected and could do nothing but wait to die. Although it is very difficult for historians to tell the exact deaths of the Plague for the lack of record, there’s still some estimate statistics. “In Europe alone, it is likely that from 1347 to 1352, the plague killed at least twenty million people” (Sharon). Gradually, the deaths in Europe were followed by a mass of deaths in the rest part of the world—totally, the initial plague infections and recurrences of the plague caused the world’s population to drop by at least 75 million people in the 14th century (Sharon). Because of this plague, the whole world lost a large population and the continent of Europe became an empty deserted wasteland.
If we take a closer look at the infected population, we would notice the mortality associated with the Black Death is highly selective. Sharon N. DeWitte analyzes the demographical impacts of the epidemic in her article, Mortality Risk and Survival in the Aftermath of the Medieval Black Death. She believes the medieval epidemic might have powerfully shaped patterns of health and demography in the surviving population, producing a post-Black Death population that differed in many significant ways, at least over the short term, from the population that existed just before the epidemic. (1) Like all other epidemic, the Black Death targets frail people of all ages at first and kills them within an extremely short period of time. The epidemic represents a force of natural selection and wipe out all that can not survive the challenge. In addition, according to Sharon, the epidemic might have affected genetic variation and thus, acted to reduce average levels of frailty in the surviving population.(2) In this case, we might be able to draw the conclusion that the Black Death guarantees the survivors are those physically stronger people and whose offspring have healthier DNA. Samuel K. Cohn, JR holds a slightly different opinion on that and of course his study mainly focuses on the cultural impacts of the Black Death.

III.Cultural Impacts
Historical records have regarded the Black Death as an outbreak of bubonic plague. But Samuel K. Cohn, JR believes the truth is the other way around. He explains in his article The Black Death: End of a Paradigm: “The character of the Black Death—its speed, mode of transmission, swiftness and psychological impact was wholly different from that of the rat-based bubonic plague.” (35) Apart from the unique feature of the Black Death in terms of pathology. I believe although the epidemic serves as a force of natural selection, its immediate psychological strike among European people and its profound impact is what makes the disease as horrible as its name sound. As Samuel mentions,
The first sweep of plague, 1347 to 1351, provoked as close to a universal chorus as one hears in history. Merchant chroniclers, priests, and university-trained doctors claimed that this malady was new to world history, that doctors and medicine were useless, and that all that could be done was to pray for God's mercy. Explanations of the plague were not sought in the human sphere but in God's wrath and the configuration of planets. (3)
At the beginning of the plague, since people found no way to deal with it, most people thought it as a punishment that God put to human beings, so they prayed to God to put the plague to an end. Yet their prayers didn’t work so well, so they began to realize that religion could do nothing to stop the spread of the disease and their family’s suffering. Consequently, many people didn’t believe in God anymore and they refused to do church services in many areas. Actually, it implies the powerlessness of the churches when they ran into the plague and weaken the papal authority. The Black Death was so fierce and the Church was powerless to stop it, since people had no idea about viruses at that time. They started to question the Church and their interpretation of life. Apart from the consistently declining spiritual position of Church among normal people, they are losing money as well. With the help of the nobles, the Church successfully suppressed the peasant revolts caused by the Black Death. However, they still couldn’t get themselves out of declining situation. From the point of economy, most of the Church’s incomes were from lands. With the dropping food prices and the rising wages of labors, the Church and nobles can hardly maintain their income. This will be further discussed later.
Furthermore, the Black Death also had a great impact on European society. As mentioned before. Europe lost about half of its entire populations. With so many deaths, the society experienced several big changes which would influence the development of society later. It’s worth noting that the epidemic increase the persecution of the Jews. During the Black Death, Jews were often targeted because people at that time were unable to explain the plague and were in panic. Fewer Jews were killed by the Black Death compared with other ethnic groups. On this occasion, together with the ethnic prejudice and hatred, many people began to wonder if this plague was a Jewish conspiracy or a curse from God that allowed Jews into their lands. So as a result, lots of Jews were arrested and persecuted. In fact, the reason why fewer Jews died during the Black Death was that their settlements were always isolated, and had better hygiene (Kohn, 200). However, this was not understood at that time.

IV. Economic Impacts
The Black Death destroyed the economy of Europe that would require a long time to recover. After the plague had swept through Europe and reduced the population by a third, the prices of goods and food dropped off drastically because of the sudden surplus. And thus people began to wildly bought things though they didn’t need them. However, excess amount of food had been consumed up, and the shortage of labor began to make an impact. Prices rose up rapidly and became as high as the pre-plague time. In addition, some places experienced a shortage of labor that was not relieved for at least two generations. Laborers were soon in high demand.They realized that their services were rare so they could charge any rate they want. As a result, wages for the surviving workers rose sharply (Routt, 2011). In response to this, governments created laws to limit wages. But this proved to be in vain and in turn would later cause peasant revolts in the later 14th Century.
12345In addition to the effects on wages, there were other economic effects as well. Towns were once the important centers of trade in the Late Middle Ages. Markets were located in the centers of towns and people from different places could trade with each other here. However, these towns were struck severely after the Black Death. People lived in towns were much easier to be infected by the disease because of the poor sanitary condition. Thus, people abandoned many towns out of safety (Routt, 2011). As a result, trade was heavily hindered, and there was no central location for people to meet and trade.

V.Conclusion
The Black Death was the terror of the Middle Ages. It affected almost every aspect of life in Europe. And where the plague struck, nothing could be the same. Millions of people died in this period. While some believe the Black Death serves as a force of natural selection and sees the rebirth of a physically-stronger human society. Others insist the epidemic destroys traditional ways of material and spiritual life, social and economic structures in Europe. In any case, the massive damage of the Black Death can’t he denied, but some of the changes caused by this terror turned out to be conducive to the development of society and human races. That’s why people always say: Every cloud has a silver lining.









Works Cited
Sharon, N. DeWitte. Mortality Risk and Survival in the Aftermath of the Medieval Black Death. PLoS ONE 9(5): e96513. doi:10.1371/journal.pone.0096513
Samuel, K. Cohn JR. The Black Death: End of a Paradigm American Historical Review. June 2002, Vol. 107 Issue 3, p703-738. 36p. 21 Graphs.
Adler, Philip J. World Civilizations. America: Wadsworth, 2000. Print
Boccaccio, Giovanni. “The Black Death, 1348 .”Eye Witness History.,n.d. Web. 2 Jan. 2012. .
Byrne, Joseph Patrick. Encyclopedia of the Black Death. Santa Barbara: Clif, 2012. Print
Kelly, John. The Great Mortality: An Intimate History Of The Black Death, The Most Devastating Plague Of All Time. New York: Harper Collins, 2005.Print.
Kohn, George.Encyclopedia of plague and pestilence: from ancient times to the present. New York:Infobase Publishing, 2008. Print
Tatoro. Suffering in Paradise: The Bubonic Plague in English Literature from More to Milton. Pittsburg: Duquesne University Press, 2005, P26. Print.
Routt, David. “The Economic Impact of the Black Death.”Economic History.N.p.,n.d. Web. 10 Dec. 2011. .

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Temporal and spatial analysis of gender characterization

下面为大家整理一篇优秀的essay代写范文 -- Temporal and spatial analysis of gender characterization，文章讲述长期以来，电影一直被视为社会观念和当前状况的代表。如果我们专注于电影如何处理性别问题，那么毫无疑问，我们会发现大多数电影都可以归类为认可女性还是男性。本文分析了两部电影，它们可以证明是女权主义的最代表，但是它们的表现方式不同。 The Hours被视为一部完全支持女性追求自由和自我救赎的电影。

Temporal and spatial analysis of gender characterization
ⅠIntroduction
Films are so long regarded as the representation of social concepts and current situations. If we focus on how films deal with gender issues, we would find out with no doubt that most of the movies can be categorized as whether approval of femininity or masculinity. In this paper, two movies are analyzed which can be proved as most representative of feminism, however in different manners. The Hours is regarded as a movie totally supporting of females chasing after freedom and self-salvation. It depicts three women’s pathetic lives by which to demonstrate how tragic of female to revolt and resist against tedious family situation they are in. The other one, Notting Hill, is by contrast, a comedy but also delivers a concept that women could also be more successful in career and more glamorous than men and it is also possible that a woman fall in love with a man who is less successful than her. The concept this movie contains is rather feminism too and compared with the former one, the way of depicting feminism of Notting Hill is more allusive and less pathetic. The two movies indeed have some impacts on their audiences and may strike people to reflect their own life and change their perceptions.
ⅡThe Hours
Though directed by Stephen Daldry, a male director, this movie is totally a masterpiece and opens a new chapter in conveying and guarding feminism. This movie connects three women’s life in three different times through a great novel, Mrs. Dalloway, by a female English writer Virginia Woolf, and describes how all of them are eager of freedom, meanwhile mired in pathetic reality and tangled mental state. (The Hours) The connections between three women living in distinct eras are the most unique part of this movie, the female writer Woolf living in 1923, the housewife Laura, and the modern lady Clarissa in New York. They have their own lovers who are faithful, tolerant and easy-tempered, however all the heroines are suffering from their own solitude and bitterness, which on the other hand reflects a fact that though their lovers offer them a harmonious family, their heart can merely be understood and some of their obscure emotions can merely be shared by their husband or female lovers. Taking the writer Woolf as an example, at the beginning of this movie, Virginia committed suicide and left a letter which said “…You have given me the greatest happiness. You have been in every way all that anyone could be. I know that I am spoiling your life, and without me, you could work.… You have been entirely patient with me and incredibly good.…I don’t think two people could have been happier than we have been.”(The Hours) One question may be raised up towards the suicide of Virginia that why would she commit suicide when she was beloved by her faithful husband. This may indeed reflect what most of the females are going through. Though they are in a harmonious relationship with their lovers, their inner heart was struggling, perplexed and even despaired.
One noticeable plot is that the three heroines kissed females or had a homosexual relationship once in the movie. Virginia kissed her own sister who came to visit her. Laura kissed her own neighbor who was also a woman. Clarissa had a female lover, Sally with whom she had lived together for ten years and had a daughter. There may seem to be coincident for Virginia kissing her sister and Laura kissing her neighbor and some may regarding the plots as nonsense and irrational. However, when both Virginia and Laura were kissing another female, they were both suffering psychologically, like Virginia having been staying in depression for a long time and was keeping under the supervision of her husband and servant, and Laura was also suffering from her harmonious and also boring marriage. (The Hours) So, the kissing plot is never a coincidence but rather the revolution and resistance of the two heroines towards their tranquil life. It is a representative of them being eager of vitality, love and enthusiasm towards life.
Another scene that is also distinguishing in this movie is that all the three heroines seem to have deep and strong connection with death. The movie starts with Virginia committing suicide. Then Laura, a house wife who is motivated by Virginia’s novel, also has pretended to left her son and husband and commit suicide in a hotel. Clarissa is the only one who has never had the idea of ending her life, but somehow she has been taking care of a sick man who is at the edge of death for ten years. It seems that Clarissa is the opposite of Virginia and Laura, since the latter two heroines are trying to end their life which tends to be a little bit indifferent about the value of life and Clarissa seems to regard life as extremely important. From the surface, there may seem to be a controversy. However, the reason why Clarissa holds other people’s life so precious is because she could fulfill her lonely heart and give herself an excuse that her life is going on well and she is happy and busy. Taking of the sick man takes up Clarissa a lot of time of her life and that makes her feel fulfilled that she could lie to herself she had a normal and happy life. In the movie, all that Clarissa is doing is preparing a party for Richard, by which she wants to cheer up him and re-build his confidence towards life. However, when Clarissa failed to persuade Richard to join in the party and failed to cheer him up, she was put in front of the reality, or the real thought that she has been covering for all the past years, that she is living meaningless. What Richard said to her proved how Clarissa has been escaping for years, “I think I’m living just to satisfy you.…Just wait till I die, then you’ll have to think of yourself.” (The Hours) Later, Clarssa confesses herself to her daughter “When I’m with him, I feel…Yes, I am living. And when I’m not with him, yes, everything seems sort of silly.” (The Hours) For Virginia and Laura, the fact that they are trying to escape what they are suffering in daily life by committing suicide is more apparent.
ⅢNotting Hill
If The Hours is labeled as depicting female in a pessimist and sympathetic manner, Notting Hill could be marked as using a positive and aspiring way to focus on the importance of female. Instead of creating a pathetic and depressing atmosphere that would provoke audiences to introspect and reflect, Notting Hill is rather warm and romantic considering the way it expresses feminism. The movie begins with a classical and beautiful music She, of which the lyrics are all about praising the beauty of female. As the song sings, “She may be the reason I survive, the why and wherefore I’m alive, the one I’ll call for through the rough and ready years.” (Notting Hill) Accompany the music are the beautiful and fabulous images of the heroine Anna Scott surrounded by all kinds of flashing lights and cameras under various grand occasions. Then, the poor, normal and insignificant life of the hero William was depicted through several daily life scenes described by William himself as he is walking through the market, street pedlar bargaining with customers and a small book store owned by him going through a deficit. The director presented two different types of life in front his audiences at the first beginning moment of the movie. However, love is generated exactly between the two main characters that are far from each other like heaven and earth.
The plot in which Anna and William meet each other at the first time in William’s book store is rather impressing and indicated that this is a love story that female’s importance is manifested, which is totally different with some classical romantic movie in which hero always plays leading role. When Anna walks into William’s book store, she attracts the attention of William’s completely. William then offers help warmly, even though Anna turns down his offer, he keeps talking trying to get her notice or please her all the time, like sending her one more book and saying “Useful for, uh, lighting fires, wrapping fish, that sort of thing.” From this line, it is not hard to tell that William is trying to build a good and interesting image to Anna. The latter plot in which William splits coffee on Anna and stains her shirt also reflects the inferior status the hero is than the heroine. The moment Anna walked into William’s house, it was so nervous of William to rush to shuffle dirty plates and wipe the table.（Notting Hill）Also, when Anna left his house, William waited anxiously for Anna’s phone call, and when he finally get through the line with Anna, he was jabbering all the time. Audiences could tell from the details that in this relationship that the hero is compliant to the heroine. This is a movie that put the heroine at a high status than the hero, and illustrates the value and dignity of womem.
Ⅳ Conclusion
In classical movies, the sign ‘woman’ “represents the ideological meaning that ‘woman’ has for men.”(Anneke, 353) “In relation to herself, she means no-thing.” (Anneke, 353) “Women are negatively represented as ‘not-man’. The ‘woman-as-woman’ is absent from the text of the film.”(Anneke, 353) That was the comment that the former feminism film critics made towards classical Hollywood movies. Movies like the Iron Man, the Bat Man or other superhero movies are all concentrated on how male superheroes save the world while the heroine in all those movies always seem to be attachments or symbols of beauty for audiences to feast their eyes on. However, compared with those kinds of movies, the Hours is a movie focusing on the mental and psychological part of female and tries to explain and understand what females are going through in modern society. Notting Hill is a love story in which the famous and glamorous heroine seems to be the decision maker of this love relationship with a poor book store owner. And that point or characteristic of the two movies makes them to be categorized as feminist movies by which the producers are willing to explain, hear and comfort female’s inner and obscure feelings instead of regarding them as some kind of appendants of men. Movies are the reflection of reality and it can be viewed as “constructing a particular, ideological view of reality.”(Anneke353) It is never a negative thing for movie makers to move their center away from male since a more equal human society is needed.

Works Cited
Notting Hill. Michell, Roger. 1999, Universal/MCA.
Smelik, Anneke. “Feminist Film Theory.” The Cinema Book2, London: British Film Institute, (1999): 353-365.
The Hours. Daldry, Stephen. 2002, RCV Film Distribution.

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Study stem cells

下面为大家整理一篇优秀的essay代写范文 -- Study stem cells，文章讲述在开始争论之前，将提供有关干细胞的确切信息，以使我们理解该主题。干细胞是未分化的生物细胞，可以分化为专门的细胞并分裂以产生更多的干细胞。（干细胞）也就是说，不同组织的起源都来自强大的干细胞。通常，哺乳动物中有两种干细胞，来自胚泡内部细胞团的胚胎干细胞可以分化为所有专门细胞。第二个是成年干细胞，它存在于成年体内，并作为修复系统为组织的受损部分提供能量。

Study stem cells
Before beginning the argument, the exact information about stem cells will be given for us to understand the topic. Stem cells are undifferentiated biological cells that can differentiate into specialized cells and can divide to produce more stem cells.(Stem cell) That is to say, the origin of the different tissues comes from the powerful stem cell. Generally, there are two kinds of stem cell in mammals, embryonic stem cells that come from the inner cell mass of blastocysts can differentiate into all specialized cells. The second is adult stem cells that exists in adult body and act as a repair systems to supply for the damage part of the tissue. Thus because the abilities I mentioned above, stem cells are frequently used in medical therapies, like bone marrow transplantation. Moreover, Stem cell research is used for investigation of basic cells which develop organisms. The cells are grown in laboratories where tests are carried out to investigate fundamental properties of the cells(Stem Cell Research), Researchers can study the properties of the stem cells in lab and applied findings to therapies. They now can artificially grow and transform differentiated cells into undifferentiated stem cells that can further differentiate other tissues（Big step for cell reprogramming）. Here, it is the part like human cloning that causes people’s arguments and become controversial, and some regulations are also put into practice to restrain the widespread of the technique.
The debate argues about pros and cons of stem cell research and put us into a difficult ethics evaluations. Thus we should consider the positive and negative effects completely to decide our regulations on the research. In traditional ways, researchers need embryonic stem cells taken tissue from an aborted embryo that are about 5th and 9th week long after conception to get suitable materials for study, which is a ethics problem and are controversial. Recently, as I mentioned above, the new method iPS gives researchers a more promising way in solving the ethics surrounding the controversial use of embryos.
Two issues are concerned in determining if the stem cell research should be conducted. ( Stem Cell Research )The first one how the knowledge will be used, we hope that use the research findings for the sake of human health, what if some people use it for illegal purposes and violate the human dignity and even threat people’s life? Actually, stem cell research has the potential to help us treat a range of medical problems we are facing, like Parkinson’s Disease, Alzheimer’s Diseases and Birth Defects, which can improve the quality of life and even save people’s lives, at the same time, contribute to the social benefits and economic gains. According to the cost-benefit-analysis, some people think that benefits of stem cell research have such a great outcome that they outweigh the ethical issues. But what people worries is that someone will use the knowledge to human cloning, which is hard to predict the consequences. And it also seems that the technique violates the rule of world in some people’s opinions.The second is how we use the proper methods to conduct the research, if the controversial use of embryos can be developed into a better way? The source of the stem cells comes from abortion embryos that make it controversial. People argue that if someone is going to have an abortion, isn’t it better that we use it for something useful? On the other side, others argue that a life is a life and that should never be compromised. A fertilized egg should be valued as a human life even if it is in its very first weeks. Destroying human life in the hopes of saving human life is not ethical.Anyway, Luckily, we now have better technique to overcome the problems and move yo use more

Because different opinions aiming to stem research, different countries or even the states or provinces and international organizations have different standards when it comes to the stem cell polices.(Stem cell policies) some government policies determine which is allowed and which is prohibited while some give financial support to exact stem cell research. And there also are some organizations give recommendations for the conduction of the stem cell research. Generally, there is a common consistence that most countries are agree with the ban of somatic cell nuclear transfer or therapeutic cloning according to votes about the united nations declaration on human cloning in 2005, and big organizations like the United Nations, the World Health Organization and the Council of Europe is calling on the prohibition of the human cloning, for the protection of human dignity and human life(Convention on Human Rights and Biomedicine）. However, because the regulations are not consistent, thus the Hinxton Group which is an international consortium on stem cells, ethics and laws calls on consensus on stem cell research laws and guidelines(About the Hinxton Group), they meet in Hinxton and published consensus statement calling for a “flexible”regulatory framework.

As you know, government in different countries are taking different regulations or polices to the stem cell research, of course, those regulations follow the willing of people or ethics in the countries, and it is extremely necessary for countries to regulate for the sake of better health situation or human rights. Setting laws can give the researchers a standard to conduct the research in the moral range. For those organizations that are doing stem cell research, the fund that the government provides is a key factor for their continuing research. If every organizations do the research without the regulations of the government, what a mess it would be! Some knowledge will be overused to violates the rules in the world. Therefore, only self-regulations seems unsuitable in the research. However, because the different attitudes of different countries, the stem cell research development is not consistent. Some countries has got breakthrough in treat diseases by using stem diseases while others keep unchanged and even don’t doing the research in stem cells. Aiming to the current situation, some organizations like the Hinxton Group are advocating unified standards in stem cell research, like setting useful database for researchers around the world or share exact guidelines for those who just begin the research. By doing this, the regulations in stem cell research will be followed and make a great advance in stem cell research.
When we conduct a project, cost-benefit analysis in ethics is a must step firstly. If you cannot defend a research in ethics, you should not continue the study and the government will not allow you to conduct the research. The reasons that the debate are intense are because it is hard to measure regarding the life. And it is a difficult to go on the analysis. In my opinion, it is absolutely necessary to conduct stem research, but in a moral range. There are many diseases that disturbing patients and scientists, patients are suffering from the diseases or some even died because of the diseases without suitable treatment, people’s life quality drops quickly because the diseases. On the other hand, the government are devoting lots of support to find the methods to cure the diseases. And the researchers find that stem cell research has the potential to cure the diseases and it is a hope for people to continue the research. If people decide to have a abortion, why should not we use it for more useful way for the sake of human health. The development of the new technology also make the argument less controversial. What we should follow during the research is the human dignity and do not do the human cloning. Therefore, it is promising to continue the research and create better life.
Reference
Wekepedia(2014).Stem cell. Retrieved on 4th November ,2014 from :
http://en.wikipedia.org/wiki/Stem-cell_research

Explorable.com (Mar 20, 2008). Stem Cell Research. Retrieved Nov 04, 2014 from:
https://explorable.com/stem-cell-pros-and-cons

Centre for Genomic Regulation (2013). Big step for cell reprogramming. Retrieved on 4th
November ,2014 from :
http://www.sciencedaily.com/releases/2013/12/131215160706.htm

Wekepedia (2014).Stem cell policies. Retrieved on 4th November ,2014 from :
http://en.wikipedia.org/wiki/Stem_cell_research_policy

Bioethics (1997). Convention on Human Rights and Biomedicine. Retrieved on 4th
November ,2014 from :
http://conventions.coe.int/treaty/en/treaties/html/164.htm

Hinxton group(2004). About the Hinxton Group.Retrieved on 4th
November ,2014 from :
http://www.hinxtongroup.org/au.html


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The contents of the Memorandum

下面为大家整理一篇优秀的essay代写范文 -- The contents of the Memorandum，文章讲述我已审查了您的计划参与多项交易的备忘录，这些备忘录需要大量的权威支持才能使我们正确完成当年的纳税申报表。埃里克·斯托特尔迈耶（Eric Stottlemeyer）决定在2015年与其主要员工和客户一起钓鱼，以便他与他们建立更牢固的业务关系。

The contents of the Memorandum
To: Tax Manager
From: Research Department Staff
Re: Eric Stottlemeyer
I have reviewed your memo of planning the engagement in a number of transactions that will require substantial authoritative support in order for us to properly complete his tax return for the year. Eric Stottlemeyer decided to take a fishing trip in 2015 with his key employees and customers so that he can build a stronger business relationship. By the end of 2014, Eric Stottlemeyer paid $5,800 for flying lessons and rental for the plane. In addition, he spent $1,900 to maintain an aircraft which cost 100 hour interval. And in 2013, Eric received a $20,000 deposit from an international customer. The customer wanted Eric’s business to provide “on-demand” services. However, the customer has not contacted Eric since returning to his native country. Eric has been unable to contact the customer without returning the deposit.
TAX ISSUES
The most important is that Eric needs to figure out whether he can deduct the cost of the fishing trip within the requirement of IRS. Obviously, the fishing trip aims to create a more positive, personalized business relationship besides fishing. Therefore, it is not limited in entertainment but also transaction related.
In addition, Eric should consider about whether those employees and customers have taxable income from their participation in the trip or not.
Moreover, the international customer has never shown up and lost contact since he send the deposit to Eric. And meanwhile, Eric is reluctant to spend deposits, thinking it will be returned. Since the international customer use Eric’s business to provide maintenance “on-demand” whenever the customer’s aircraft began operating out of US airport, Eric may need to pay tax for the transaction. All of these questions must be addressed in order to provide a defensible position with respect to such deduction.
The trip: contain deductable cost or not?
Of initial concern is whether the trip qualifies as a trade or business associated one. If the trip was considered as business associated, Eric may need to pay tax for IRS or it may be regarded as tax evasion. So Eric should concern about the part that can be deductable from the taxable income.
If a business associate travels with you and meets the conditions where the person you go with has a bona fide business purpose for the travel, and would otherwise be allowed to deduct the travel expenses, earlier, you can deduct the travel expenses you have for that person. On the one hand, a business associated trip is someone with the one you could reasonably expect to actively conduct business. A business associate can be a current or prospective to become your customer, client, supplier, employee, agent, partner, or professional advisor. On the other hand, a bona fide business purpose exists if you can prove a real business purpose for the individual’s presence. Incidental services, such as typing notes or assisting in entertaining customers, are not enough to make the expenses deductible. Accordingly, Eric wants to make a successful transaction during the trip. Therefore, he should clear define the expense and income incurred in the business trip so that the deductable cost can be properly treated.
The courts judge that a respondent, the owner of a company, recognized a $3,608 deficiency in petitioner’s Federal income tax for 2010; David H. Garza V. Commissioner of internal revenue [T.C. Memo 2014-121] is one of examples where the business traveler was formally asked to properly pay the tax for business income tax. Before the judgment, the expense and income earned from the company’s business trip wasn’t clearly stated. As a result, the company was finally considered as taxation evasion. For Eric, he should be concern about the person he takes with during the trip so that he can pay tax according to IRS properly.
According to Kenneth H. and Susan W. Beard v. Commissioner of internal revenue [T.C. Memo 2009-184], Kenneth Beard had overstated his basis in two S corporations sold during taxable year 1999, and thus causing an understatement of gross income by more than 25 percent of the amount stated in return. Actually, taxable income should be the company's total income minus income, occurring in the course of the tax law allows the balance after the deduction of the various expenses and losses. Allow deduction is made in advance of the tax law provisions, the company in the total income during the necessary operating and non-operating expenditures.
The deposit of international customer
Eric’s international customer expected Eric’s business to provided maintenance “on-demand” whenever the customer’s aircraft out of US airports. And Eric finally made a deal with the international customer in a condition where he doesn’t learn that the international customer may not be involved in legal activities and may actually results in incarceration.
According to IRS, many US citizens and resident aliens receive income from foreign sources. In the situation where the customer belongs to a foreign native country, the revenue from him can be regard as taxable income from abroad. From Publication § 525, taxable and non-taxable income are specifically discussed. If you’re a US citizen or resident alien, you must report income from all sources within and outside of the US. No matter when you receive a Form W-2 Wage and Tax Statement, a Form 1099 or the foreign equivalents, the tax payer should always remember to pay tax for federal government. The foreigners living in the United States, who are directly related to business activities of income, should apply as a citizen of the United States and pay tax with the progressive tax rate. The ones have no direct relationship with industrial and commercial activities of income, except for addition tax treaty, will pay a proportion of 30% tax rate.
In addition, for foreign company like Eric’s international customer in the case, he must report on his US tax return for whatever he earned. And the Bank Secrecy Act will require him to file a Report of Foreign Bank and Financial Accounts like FinCEN Form 114, previously Form TD F 90-22.1. Firstly, when you have financial interest in signature authority, or other authority over one or more account in a foreign country, you are considered as you should have a foreign financial account. Secondly, the aggregate value of all foreign financial accounts exceeds $10,000 at any time during the calendar year. In the case, Eric owns the deposit of his international customer of $20,000, so he should be considered as he should report to IRS and creates a foreign financial account to pay proper taxation.
However, in the case American Valmar International Ltd., Inc. & Valeri Markovski v. Commissioner of Internal Revenue [229 F.3d 98 (2000)], it has a conflict between the court and the company in the deposit. The result is that the customer deposits which appellants were not legally free to use as they pleased are not taxable income. So Eric should treat the deposit more carefully and recognize it as taxable income.
CONCLUSION
It should be clear after the discussion and facts above, Eric Stottlemeyer should take a more specific plan on his trip with his key employees and main customers because he has an ambitious to finish a business deal during the trip. Besides, he is looking forward to set up more business relationship during the trip so that his career can be explored. Therefore, some income from the trip must be taxable income; he should be aware with them and takes a good control on the business. Furthermore, the cost during the trip can be deducted due to the regulation of the IRS and this should be considered as acceptable and reasonable tax avoidance.
Also, Eric should report the deposits from the international customer whether it would come back or not. And he should consider setting up the foreign financial account so that it can be considered as a reasonable income. This can release him from the punishments from the IRS and protect the reputation of his company.

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51due为留学生提供最好的作业代写服务，亲们可以进入主页了解和获取更多代写范文提供作业代写服务，详情可以咨询我们的客服QQ：800020041。