International Tax and Estate Planning Assignment

International Tax and Estate Planning - Assignment Example However, for married decedents of these non resident aliens, the question of whether they are going o be subject to taxing is determined by a number of factors including the property regime applicable to their marriage. If the person getting the property is a noncitizen (an "alien") is indeed a "nonresident" of the United States, then they may not be subject to any tax payment. Explanation: the US tax rules are designed to change to reflect the kind of property that an alien or nonresident is maintaining. A facts and circumstances test is usually used to determine if a nonresident taxpayer is engaged in a U.S. trade or business. A nonresident alien who is carrying out personal services in the US is generally considered to be engaged in a business although there are some exemptions there are exceptions. In this regard, if the property identified in question two was a hotel that is doing profitable business as opposed to a family holiday home, the tax rules would change. Explanation: insurance proceeds are not considered to be in situ property, or property situated in the United States, regardless of whether the issuing company is in the USA or in another country. However, some rules apply in this case. For instance, the insurance has to be on the decedent and not the person benefiting from it. This means that in this case, the proceeds from the insurance cover will not be considered to be US situ property. Answer: the amount that such a person will pay will be determined by a number of factors. To begin with, it there is a treaty that protects such a person from paying tax, or that delimits the amount o tax that he or she is supposed to pay, this will be considered. At the same time, such a person who is entitled to treaty benefits can also avoid taxation if he or she does not have a permanent establishment, in the U.S. through which foreign business is operated. Explanation: this is necessary in order for the tax man to know how much tax is applicable for that

Study On The Changes Of The Nhs Nursing Essay

Study On The Changes Of The Nhs Nursing Essay In the last five years, United Kingdom has experienced a significant change in its national health services (NHS). This paper therefore focuses on that change. The first section is a detailed description and the main objective of the change. Using appropriate models and frame works, the second section identifies the key drivers to the change and how their interaction has affected the issues addressed by management. Drawing upon the examples of best management practices, the third section assesses the appropriateness of the approach taken by management in effecting the change and how effective management implemented the change strategy. The final section examines the extent to which the change has been successful in meeting its objective and assesses the need for any further related change. 2. Organisational change overview 2.1 The National Health Service The National Health Service (NHS) is the public funded health care system in the United Kingdom (UK) that provides the majority of health care to the UK residents. Its areas of health care coverage are the primary health care, in-patient care, long term health care, ophthalmology and dentistry. The Department of Health (DOH) headed by the Secretary of State of Health is the UK government department that is responsible for the NHS (Department of Health 2007). 2.2 Major change in the NHS Since 2005, the United Kingdoms NHS (UK NHS) has been implementing an innovative technology that will help patients stay healthy and maintain their independence. This technology is targeted at terminally ill patients with long term health condition that require regular monitoring. It also covers elderly people suffering from dementia and individuals with Down syndrome who may be at risk of injury. Thus, with this new technology, patients emergency room visits as well as unnecessary nurse visits to patients homes are reduced. Furthermore, this technology increases clinical efficiency and reduces the mounting financial cost of institutional health care in the UK. The implementation is said to be the worlds biggest trial of remote monitoring of chronically ill patients in their homes. Patients in New Ham, East London and Hull Yorkshire have benefited from this programme. This programme, funded by the department of health is been implemented by Philips, the worlds leading electronic companies. Philips electronics is hoping to prove to the NHS that it can immensely reduce the financial burden of institutional health care by implementing ultra-modern diagnostic equipment that uses internet technology to link patients from their homes to care providers in the hospitals. Since over 14.5 Million people in Britain have long term health conditions, it is expected that they will require regular monitoring (Department of Health 2007). I am a trained Electrical Engineer and have been providing tele-health equipment installation consultancy for Philips UK since 2008. I am directly involved in the implementation going on presently in Hull and New Ham. Patients in New Ham and Hull are been monitored at Home using diagnostic equipments linked via broadband internet connected to local hospitals and clinics. These patients are able to use the diagnostic equipments to take their vital signs and blood sugar level. Subsequently, the information is wirelessly uploaded to patients TV for their own monitoring and electronically sent via broad band to staff at the primary health trust. Further implementation is underway in Cornwell and Kent and will gradually expand to all cities in the UK as the department of health targets technology efficiency that could save the NHS Millions of pounds. Although the technology enables people to live independently in their homes, it is not intended to replace hospitals and care homes but to make better use of recourses and reduce financial burden on the system. 3. Drivers for NHS change Force field analysis by Lewin (1951) is a diagnostic tool used in looking at the variables involved in determining whether organisational change will occur. Once change priority has been agreed, a force field analysis can be used to identify actions that will enhance or deter their successful implementation. Applying Lewins force field analysis as shown in figure 1 below, it can be seen that the NHS Tele health technological implementation has some internal and external driving and forces. 3.1 Internal Drivers Among the strongest internal driving forces as can be seen in figure 1 below are; strong leadership and the need for accurate and consistent patients information availability. Strong leadership and commitment of top management are often cited as the most important factor for implementing a successful change programme (Bashein et al, 1994). NHS leadership is effective, strong and was able to provide a clear vision of the change programme. Other internal driving forces are the fact that the technology will aid patients to be independent and free up nurses and doctors to concentrate on other important task. This motivated medical practitioners in looking forward for the change. 3.2 External Drivers The identified external driving forces as can be seen in figure 1 are Governments desire to reduce the cost of administering health care in the UK, New European Union legislation in support of tele-montoring and the recent economic recession. Since 2005 the UK government has been researching on ways of bringing down the cost of instructional health care. Limited resources availability as a result of the recent economic down turn and an increasing UK population has necessitated the need for a cost effective alternative as the status quo is unsustainable. Another external driver is the new European Union legislation in support of tele-monitoring. Figure 1: Lewins Force Field Analysis of health care change in the NHS DRIVING FORCES INTERNAL Strong leadership and shared goal across the NHS Accurate and consistent information availability Patients independency Free up nurses and doctors to concentrate on other important task. EXTERNAL Governments desire to reduce the cost of administering health care in the UK European Union legislation in support of tele-monitoring The recent economic down turn necessitating the need for fiscal responsibility Adapted from Lewin (1951 4. Main objectives in making the change 4.1 Reduce cost of administering health care in the UK As the case load in primary care in the UK is increasing in size and complexity and the number of people with multiple long term disease is also increasing, there is increasing financial burden of administering primary care in the UK. The tele-health technology will in the long run help to reduce the mounting financial burden of institutional care. 4.2 Reduce nurse visits to patients house. Prior to the implementation of the tele-health technology in the NHS, each patient with long term condition is assigned a care taker nurse whos duty includes regular house visit. The nurses are required to take patients vital signs, blood sugar level and other related data that are necessary in monitoring the patients health condition. Upon implementation of the tele-health technology, the required data are taken by patients and are automatically sent via the internet from patients house to the hospital through the diagnostic equipment. As a result, nurse visit to patients house is considerably reduced. 4.3 Maintain patients independent. The technology ensures that nurses only visits when it is necessary and as a result allows patients to leave more independently. From a medical point of view, it is usually helpful for patients to be independent as it can give them the agility they may need to remain healthy. 4.4 Reduce patients emergency room visits. As patients health situation is monitored on a daily base, doctors and nurses are able to know when a patients condition is deteriorating and therefore avoid emergency situation. In Hull and New Ham it has been noticed that emergency room visits by monitored patients is much reduced. 4.5 Increase in clinical efficiency The diagnostic equipment interacts with the patient through a user friendly interface. It provides reminders, collects vital data and asks questions that help assess the condition of the patients. It also gives warning when a patients condition is changing. This in general allows doctors and nurses to intervene more quickly and accurately and as a result increases the overall clinical efficiency. 6.0 How action required was planned Management tools for problem analysis are very crucial for success in change management. One of such tools is the Cause and Effect analysis. Cause and Effect analysis is also referred to as the Fishbone diagram because the diagram has a fish bone appearance. The technique was proposed by Ishikawa in the 1960s and as a result called the Ishikawa diagram. The diagram is used to determine the root cause of a problem and identify areas that changes can be made. (Ishikawa 1985) In applying the Cause and Effect analysis to the NHS in determining what change is required and what action is to be taken. The first step is to get a clarity and consensus on what the problem is. Among many others, the focused problem statement identified in the NHS is the mounting financial burden of institutional health care in the UK. The economic recession and increasing overseas debt is forcing the UK government to look for ways of cutting cost and saving money. This necessitated the need for fiscal accountability and cost cutting in the NHS (NHS Centre for Reviews and Dissemination 2008). In constructing the Fishbone diagram for the NHS, the problem statement forms the head of the fish bone alone with the fish backbone as illustrated in the figure 5 below. The next step is to brainstorm potential causes of the problem. The major causes are laid out as large bones connected to the backbone. In the NHS, the major causes identified as responsible for the increasing financial burden are staffs people, technology, procedures, and policy. The fish bone diagram is then developed based on the identified causes. The final step is to probe deeper into each cause. A question asking-technique included in Senge et al (1994) Five Ways model can be used. It involves asking repeated why does this happen until it is clear that the root cause have been found. The answers are then added as sub-bones to the cause as shown in figure 5 below. Fig. 5 Fishbone Diagram stage three Too many admin staffs Increased number of nurses Too many Doctors Increased ageing population More sick patients More hospital admissions Expensive bureaucracy Productivity failure Expensive medical equipment Increased drug prescriptions Pay increase by government Increasing fixed cost Inflation policy Staffs People Procedure Policy Equipments/Materials Mounting Financial Burden of Institutional Health Care. There is increased spending in the NHS as there are now more people been treated in the hospitals than ever before. This is the direct consequence of increase in population and immigration over the years. Increase in the number of sick people and the ageing population has also contributed to increase spending. These increases in people requiring attention have necessitated an increase in Nurses, GP consultations and a large increase in drugs prescriptions. (Slywotzky and Morrison 1997) Furthermore, pay increases offered by the government to medical practitioners were in many cases over generous. Economic inflation and increased cost of fix asses has in no little way affected NHS budget. The office of the national statistics (ONS) has shown that NHS productivity is falling as spending is increasing. As output has not kept pace with rise in spending it is important to implement an efficient and cost effective way of administering health care. As the tele-health technology will ensure that the increasing number of people requiring health care is efficiently covered with little resources, it will therefore provide an efficient and cost effective way of administering health care in the UK. Looking at it critically, it is important to know that cause and effective relationship may not be easily apparent and that an intervention in any part of a health care organisation will have outcomes in many others, not all of them anticipated, and not all of them desirable. Smith (1995a; 1995b) in his work on response to performance indicator highlighted that change can lead to unanticipated and indeed dysfunctional consequence. Additional technigues that was used. The NHS employed process modelling technique in order to gain understanding of how the current process works and provide a clear articulation of how the new process is to be different. The process modelling technique provided clarification of the expected process so that the NHS is able to plan the required action. Fig. 6 Current and expected process flow Current process flow Expected process flow Is he in the clinic? Doctor decides that a patient needs monitoring No Yes Specialist nurse visits patient for information and counselling Vital information register created for patient and care nurse assigned to patient Care nurse visits patient and takes vital readings Vital readings recorded in patients information register Doctor assesses patients register Necessary actions take for abnormal readings Process repeated daily Action suspended Is he in the clinic? Doctor decides that a patient needs monitoring No Yes Specialist nurse visits patient for information and counselling Tele-Monitoring equipment is install and doctors assesses patients information remotely Necessary actions take for abnormal readings The process flow in fig.6.0 above is a diagrammatical representation of all the staged involved in a patents monitoring task. It shows both the current and process and what the process is expected to be after the implementing the tele-health system. The current process requires 9 steps and would take between 12 to 24 hours to complete a cycle while the expected process will require 5 steps and would take 10 minutes to complete a cycle. With the process modelling technique, the NHS identified that in order to successfully implement the change; it must fundamentally re-think the way work is done and adequately prepare the organisation for change. How management implemented change Having understood the situation, knowing why change is needed in the NHS, who and what needed to change, it is important to examine how these insights and what framework can be used to deliver the results that are needed. The technique of Business Process Re-engineering (BPR) is employed in the NHS in order to implement the change that is needed. Davenport and Short (1990) defines BPR as a technique for redesigning the way work is done. They also stated that it enables organizations to rethink work process so as to improve customers satisfaction, reduce operation cost and become more competitive. In addition, Hammer and Champy (1993, p32) stated that BPR is the fundamental rethinking and redesigning of business process to achieve dramatic improvement in cost quality service and speed. In the health sector, Walston and Kimberley (1997) observes that over 60% of hospitals are involved in re-engineering initiatives. In the NHS, the re-engineering initiative of the tele-health system is focused on optimizing productive work time, automating process to increase productivity and quality and resource management. The steps that were employed to implement BPR in the NHS are show in the model below. Fig.6 Change process model Communication the need for change Effective communication is considered a major key to successful BPR change implementation (Jackson 1997). The NHS implementation process began with series of meetings between the NHS management and stake holders inside and outside the HNS that would be involved in the change process. The purpose is to communicate the need of the change and the technology that would be implemented to effect the change. The meeting also helped to ensure patience and understanding of the structural and cultural change that are needed. Cooper and Markus (1995) suggest that communication should be open, honest, clear and in both direction between those in charge of the change initiative and those affected by them. Effective communication continued in the NHS throughout the change process. This formed the base that prepared the entire organization for change. Preparing the organization for change Hammer and Champy (1993) stated that organizational culture is a major factor to consider in preparing for a successful BPR implementation. Organizational culture influences the organizations ability to adopt to change. In the NHS, management ensured that the organization can understand and can conform to the new values and management process that are created by the newly re-designed process. This is so that a culture which upholds the change is established. Benjamin and Levinson (1993) argue that preparing the organization to respond positively to BPR related change is critical to success. In preparing for change, the NHS ensured that adequate trainings were given to staff that are involved in the change process. The New Ham University in conjunction with tele-health engineers from Philips UK provided the required trainings to staff. This is in line with the suggestion made by Tower (1994) that training and education is an important component in preparing an organization for change. Bruss and Roos (1993) also state that IT skills and techniques are important dimension of training for BPR. Fundamentally rethinking the way work is done After identifying and analyzing core business process, the NHS was able to define key performance objectives and design new processes to achieve the objectives. Davenport and Short (1990) define a process as a set of logically related tasks that are performed to achieve a defined outcome. Patient monitoring involves process with a great number of intermediate steps. The objective of the NHS is to reduce the processes involved in to single process that takes part directly to the final outcome. The single process designed with the needs and wants of patients in mind will allow the NHS to gain important advantages in the following ways; It reduces process steps and the time it takes to accomplish task; Improving the accuracy of patients medical information; Eliminate human mistake inherent with complex and repetitive task; Improve NHS efficiency and effectiveness and drastically cut down the overall cost of health care Implementing new technology to achieve change In order to make changes, certain known elements are required Harrington (1991). These are elements that act as variables for processes to change. Thus, , adequate IT infrastructure is considered as a vital factor in successful BPR implementation Moad (1993). Also, identification of enabling technology for redesigning business process and proper installation of IT components contributes to building an effective infrastructure for business process Barrett (1994) . In the HNS, the IT based tele-health system aimed at people with long term condition is the enabler for achieving change. The equipment connected to users television allows user to measure their vital signs. The results are automatically sent over the internet to monitoring centre. The results are monitored daily by health care professionals who can take immediate and appropriate action if there is any abnormality in the result. The system is designed to be user friendly, clear and straight forward. After installation, the technician will go through the system with the user to explain how it works and how to use it. Users are also able to call the monitoring centre at any time should they have any issue with the system. Extent to which change was successful Despite the significant benefits gained from the successful implementation of BPR, it is noted that not all organization embarking on BPR projects achieve their intended result. Hammer and Champy (1993) estimate that as many as 70 percent do not achieve the dramatic result they seek. This in most cases is attributed to poor implementation of BPR rather than a problem with the concept itself. Implementation process is complex and needs to be checked against several factors to ensure successful implementation (Alter 1994). However, it is important to note that the process re-engineering change initiative in the NHS can be said to be successful as it has implemented a modern technology which can be the way of the future for in-home patient care in the UK. It has helped increase productivity through reduced process time and has also drastically reduced cost. It has also improved quality and greater patient satisfaction in the NHS. Comparing the periods before and after implementation of the tele-health technology in the NHS, there has been a reduction in GP and Nurse Visits to patient and also a reduction in hospital admission of patients with long term condition. General satisfaction with the tele-health technology and the use of the equipments is high for all groups of patients. Patients felt comfortable using the technology and did not find it difficult. They also felt it helped improved the awareness of their condition (Department of Health 2009). To the 1.75 Millions who now rely on the tele-health service in the UK, it offers peace of mind and the certainty that there is always someone to help them in times of difficulty. Resistant to change in the NHS Cultural Issue Johnson (1992) in his cultural web model shown in fig 6 below suggests that until the paradigm at the heart of culture is changed, there will be no lasting change. Based on Drennan (1992) definition that culture is how things are done around here it is a general believe that organizational culture is a very strong resistant to any change implementation program. Figure 6. Garry Johnson Cultural Web In the NHS, evaluation has shown that the central principles of BPR radical, revolutionary approach to change is fundamentally incompatible with the traditions, culture and politics of the NHS. This in no small measure is a major resistant to change in the NHS (Buchanan 1997). Threat to Status One of the resistant to change in the NHS is that many of its staff perceived the change as a threat to their personal position. This is in agreement with Hanner and Champy (1993) who argued that the fear of job loss by employees is a major resisting factor to the success of management change program. Dawe (1996) added that, change moves the whole organization as well as every single employee out of their comfort zone and as a result, there are always going to be some people who would try to resist the change process. This is true for the NHS as some of both its management and medical staff try to stop or ignore the process of change. This is because the management failed to make a compelling case for change to its staff. Some NHS employees believed that the change was initiated only for the sole aim of saving money and cutting cost, that there is nothing in it for them. As a result they were not motivated to support the change process. This is supported by Kotter (1998) when he suggests that failure to create a win over hearts and minds will reduce the impact of a change program. Privacy issue Another major resistant experience in the implementation of tele-health change program in the NHS is fact that some people for personal reasons do not like to be watched over. They did not welcome the idea of been monitored on a daily base as they felt it violate their privacy right. The NHS management was able to resolve some of this problem by identifying patients who has indicated such fears and assuring them that only authorized medical officials would have asses to their information and that monitoring was mainly for their own good. Patients who were still skeptical and would rather not want to be monitored were all together exempted from the program. Recommendation for future improvement The overall improvement in patient health condition and reduction in hospital admission observed after implementing the tele-health system in the NHS supports continuation and further improvement of the scheme. A recommendation for further improvement is that the NHS could develop an assessment and measurement system that would help to register the build-up of momentum and identify early victories. Success in management is of little value unless they are supported by best practices and hence Senge (2003) suggest that success depends on the application of best practice. Nelson et al (1998) argues that although measurement is essential if change are to be sustained, the measurement them self must be defined practically. In the light of this, the NHS could adopt outcome and cost measurement, qualitative and quantitative measurement and a balances set of process to build measurement into the daily work routine and display it so that it tell a story of where they are, where they should be and where they are going in the change process. Furthermore, the management of the NHS should be aware that resistant is part of the change program and that anticipation and planning for resistant is important in implementing a successful change program (Clemons 1995). It is observed that the NHS management communicated change information only to stakeholder that was directly involved in the change program. This was only able to disfranchise the other stakeholders and strengthened the resistant. It is important that communication with a wide range of stakeholders directly or not directly involved in the change program be made so that they become involved and motivated (Stanton et al. 1993). The major future challenge that the NHS may encounter is how to engender a culture of continuous change in which change is on-going, evolving and cumulative. It would require a major shift in assumptions made by the organization and its members. Many of the individuals and groups whose assumptions and behaviors must change if this cultural shift is to be achieved are perceived to be of high status and are used to the exercise of individual and professional autonomy. Conclusion As people are living longer and there are more and more people who are unwell, going into residential and nursing home and living with long term conditions, the NHS which is the public service most valued by the British people must be able to keep pace with these change in society. The Remote monitoring tele-health technology will enable the NHS to effectively cope these increases in demand for health care. It would also help to reduce the overall cost of administering institutional health care in the UK. Although there are still pockets of issues and resistant, the program is generally termed as successful as it is already yielding the desired objective of improving life and saving cost. This paper presented an analysis of the approach take by management to effect the change and how effective management implemented the change strategy. It also demonstrated the extent to which change was successful and made recommendations for future development.

Flood of Epic of Gilgamesh and Book of Genesis of the Holy Bible :: Epic Gilgamesh essays

  The Flood of Gilgamesh  Ã‚     Perhaps the most popular comparison with Noah's Flood is that of an ancient Babylonian story of a similar flood. A quick look at the text does show some key similarities between them however there are also some pointed differences. I will show you both and let you decide whether there is or is not a connection.      Ã‚  Ã‚  Ã‚   First let us look at the similarities:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *It is set in the Iraqi/Turkey area.....similar to the Biblical Flood.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *A man is warned by a god to build a ship so he could survive a coming flood, sent by the divine powers.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The man is told to save himself, his family, and a sampling of all living things.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The boat was to be sealed with resin inside and out.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *A set time is made by the divinity for the flood to begin.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The flood includes both rain and water from the surface.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The flood covered the mountains.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The boat came to rest on a mountain first.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *Birds were released to test for whether or not the waters had receeded.   In the Biblical account, a raven and a dove were released. In the Gilgamesh account, a dove, swallow, and raven were released.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *Once out of the boat, the man offers a sacrifice to the divinity which brings comfort to the divinity at the sweet scent of the sacrifice.         Ã‚  Ã‚  Ã‚   Now for the differences:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The Babylonian tale never says why the gods chose to save the man in the story. It was pretty much dumb luck.   In the Bible, Noah was a rightous man amidst a population of evil.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The boat dimensions are quite different. The boat in the story of the Babylonian flood is a cube, equal on all sides. While in the Bible, Noah is told to build his Ark in a 450x75x45 ratio. This ratio is what is known to ship builders as the perfect ratio for stabilty for a boat but it was not known until the 15th century AD.   The Gilgamesh boat, being equal on all sides, would have been wildly unstable and unseaworthy.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   *The Babylonian man   took seven days to build his boat while Noah took 120 years. Why would such a numerology rich people use such a non-numerology number as 120 when seven was already in the story?

Analysis of Giovanni Pico della Mirandola’s Oration on the Dignity of Man Essay

In Giovanni Pico della Mirandola’s â€Å"Oration on the Dignity of Man,† he discusses his conceptions and ideas on the nature and the potential of human beings. Notably, in his discussion, he reconciles and combines the teachings of Islam, Judaism and Christianity into a single binding thought. He also attempted to reconcile the several contrasting teachings of Aristotle and Plato, although it is noticeable that he is more in favor of the teachings of the latter. Although his oration is great in length, it can be summarized into several important points. Possibly the first important point is in the first part of Mirandola’s oration in which he explained the origin of man through the story of creation. He claimed that after God, whom he considers as the highest form of authority in the universe like all other religions, finished creating all creatures, he expressed the desire to create another being who would be able appreciate all of the animals, plants, and other things he created. In addition, based on his oration, these creatures each had its own â€Å"rank† in the world. However, Mirandola claimed that there was no longer any room for another creature in the hierarchy of the world, as all the slots, from angels to worms had already been occupied when he finished creating. According to Mirandola, as a result, God created man in such a way that he would not be belong to any slot or position in the hierarchy or chain of beings. Instead, Mirandola claimed, that man had the ability to imitate and learn from all the other creatures, which he likened to a â€Å"chameleon. † Furthermore, he asserted that man’s destiny was the controlled merely by the hand of God, but by his own freewill. In other words, according to Mirandola, human beings could change themselves based on the decisions and the choices they make. In addition, he claimed that these choices could lead man closer to God or farther away from him. After Mirandola’s explanation of man’s purpose in the world, he then discussed how man should act and also discussed the consequences of each of his actions. According to him, human beings should imitate the actions of Cherubims, whom he described as the angels that â€Å"flashes forth the splendor of intelligence,† as this would help them ascend the ladder or hierarchy of beings and ultimately reach God, whom he claimed as the one on top of the ladder. In other words, Mirandola asserted that it is through the use of human intellect, specifically through philosophizing or engaging in intellectual discussions, can human beings become like angels and become one with their creator God. Moreover, although there are other ways of communing with God and ascending closer to him, according to Mirandola, the use of human intellect is the best way to do so because in is through thinking can human beings conceive and understand â€Å"pure† and eternal ideas and thoughts. In other words, Mirandola generally emphasized the importance of the power of the imagination as this where limitless possibilities occur. In contrast, based on his oration, when human beings fail to use their intellect they descend the ladder or the hierarchy and become evil and useless. Furthermore, according to him, it is this ability of man, which the exercise of freewill that distinguishes him from all the other creatures of God and thereby making him superior to them. Mirandola claimed that only human beings have control of their fates as all the other creatures in nature are controlled by external forces acting on them. Moreover, he also explained based on the teachings of Empedocles, that human beings have dual souls. One brings them closer to the heavens and in effect closer to God while the other drags them further down the earth, where war and discord exists. However, Mirandola emphasized that it is solely the choice of human beings which soul they would nourish. Another important point that Mirandola discusses in his oration is his view on the many schools of thoughts or philosophies existing in the world. First of all, according to him, philosophies always change, which makes a human being’s ability to self-transform the only thing constant. Moreover, he emphasized that since there are many philosophies and beliefs, which include the teachings of Plato, Aristotle, Christianity and Islam, among others, it is best for man to learn all of these doctrines to have a broader view and understanding of life and the journey to God. According to him, human beings should not simply believe in and stick to a single dogma or doctrine, especially if this attacks other teachings, as this hinders their capacity to think, which he holds in the highest regard. Furthermore, Mirandola also stressed that in the system where man has freewill and can transform himself into any other existing creature, it is the philosophers, which include himself, who are considered the most dignified and possible the highest form of human beings. Based on his oration, he believed that since philosophers think and engage in debates most of the time, they are drawn closer to God and they ascend the hierarchy of beings faster than other humans. Similarly, he asserted that artists, writers, and painters, who have very powerful imaginations, are not merely artisans but geniuses as they possess ability to exercise their intellectual capacities Lastly, another notable point that Mirandola discussed is his of view on the mystery of God himself. According to him, God made himself known to prophets like Moses not through a single revelation but a series of revelations that made them understand his true nature and character. In addition, he emphasized that there only a few human beings who possess the capacity to understand the revelations of God because it is they who can accurately and truthfully profess what they know and what they have discovered.

A Connecticut Yankee in King Arthur’s Court Essay

The concept of time travel was not a subject new for fiction. However, it was quite a leap for the like of Mark Twain who has been writing about clear-cut fiction (To Sawyer, Huckleberry Finn) before he wrote something purely out of fantasy. The Legend of King Arthur arguably does not have a historical base; it is arguably a tale that gave one of this world’s strongest nations its foundation. Indeed, England’s rich traditions would not be complete without this great legend of the King. Such tradition must have caught the fancy of Mark Twain for in this book, he placed a Yankee, an American to the core, in the midst of England’s most precious fictional knights and in the book, Mark twain made the particular American powerful as he had the benefit of 1200 years of mankind advancement. Mark Twain did not embellish on the time travel itself. The Yankee just knocked his head and managed to wake up in King Arthur’s court. Of course, he was ridiculed because he talks funny and dresses weird and Merlin himself sentenced him to burn at the stake, like a woman accused of making a pact with the devil. It just so happened that the Yankee has the benefit of luck. He remembered from his history lessons the great eclipse that will happen and at the time of his burning at that. He used this advanced knowledge to get himself out of death and because he was cunning enough to be a great actor and convince the citizenry of his powers, he was elevated to a position equal to that of the King or the Pope. He even surpassed the great Merlin in rank. Merlin, of course cannot allow this, hence a power struggle between the Yankee and Merlin ensued but what use is Merlin’s incantations to science and technology? As the book trivialized, chanting of magic spells cannot really repair a leak as much as good, old repair can. Merlin lost and the Yankee then introduced more modernization to the court, attempting to abolish monarchy. How Mark Twain must have enjoyed writing this novel. The Yankee introduced the then modern American way of living- telephones, public education system, newspaper publications, factories – all these aimed to destroy Arthur’s romanticized and chivalrous kingdom. It is like the American revenge to the British Empire for colonizing them and treating them like heathens for centuries. At this time in the 19th century and even to this date in 2010, there are a lot of British snobs who look down on Americans. This was Mark Twain’s fantasy- had this book happened in reality, then the British will probably know some humility and perhaps make Americans superior to the British citizenry. The 6th century Britain could certainly use introduction to the modern world. Economics was developed by the Yankee; industrialization was commenced yet despite all these contributions, the King refused to get out of his chivalric way of living. The Yankee, being weird yet intelligent was despised by fellow noblemen. His rise to prominence angered the others who were bested by the weird man who talks funny and seems to be loved by the people. Many people devised his ruin and eventually succeeded. The ending of the book raises some eyebrows; the Yankee was cursed by Merlin to sleep for 1300 years, transporting him back to the day and age he initially came from. Mark Twain puts the elements of â€Å"what if† in his readers’ mind as with the ending, the readers will think, â€Å"Hey, this could be real after all†. Overall, despite being a fantasy, A Connecticut Yankee in King Arthur’s Court shows Mark Twain’s disdain for romanticism. The Yankee’s logic and intellect reflects how stupid chivalric people were. The most chivalrous time was arguably in King Arthur’s court and Sir Lancelot and Guinevere’s love story was most romanticized about and Mark Twain in this book showed how silly all of these are. Works Cited: Twain, Mark. â€Å"A Connecticut Yankee in King Arthur’s Court. † 1889. New York: Bantam Classic, 1983.