International Tax Assignment Example | Topics and Well Written Essays - 1000 words

International Tax - Assignment Example Since the jurisdiction for tax imposition in many cases is based on the residence status, the residents and non-residents distinction is of much importance (capitaltaxconsulting.com, 2011) 2. It should be noted that OECD model treat Article 4(1) of the OECD, gives a definition of a Contracting State resident as a person who is â€Å"liable to tax therein by reason of his domicile, residence, place of management, or any other criterion of a similar nature.† Article 4(1) further provides that a resident is not inclusive of any person who has a tax liability only in respect of income from sources in the country. This definition of a resident may seem straightforward; however, it raises a number of difficult issues. What does â€Å"liable to tax† mean? Is a person who is exempt from tax, such as a charity or a government, liable to tax? Is a person who does not pay any tax because of loss carryovers or deductions liable to tax? Are citizenship and place of incorporation cri teria of a similar nature? Liable to tax means the aggregate amount any given person is legally obliged to make payment of to the relevant authority due to a taxable event’s occurrence. Exempt persons may involve in a taxable event and thus at some point may become liable to tax (For instance; an instance where a government institution is supposed to withhold and remit taxes). A person having deductions or losses or may have a tax liability as long as taxable event is the ending result or a net claim on assets, for example net income. (investopedia.com, 2011) What determines whether a citizen is either a resident or a non-resident are the circumstances like domicile while a company’s incorporation makes it automatically a resident in many states (oecd.org, 2003) 3. Assume that Country A and Country B both define a resident as an individual who is present in the country for at least 183 days. Is it possible for an individual to be a resident of both Country A and Countr y B under this test? It is possible in a leap year. The countries are to further find a solution to the issue of residence like nationality to avoid taking the individual as a resident of both nations. (oecd.org, 2003) 4. What are the â€Å"Facts and circumstance† strengths and weaknesses test of residence? Under the test, Is it possible for an individual to be resident in two countries? In more than two countries? The outstanding strength that can be associated with the test of residence on â€Å"facts and circumstances† is that of giving a consistent way of determining whether an individual or a company is to be considered resident or not for the purposes tax imposition. The weaknesses attributable to this method of residence determination is that, given country’s test may be different from another and this kills uniformity in determining tax liabilities. A good example is that of Australia where for a person to be resident, they have to spend above average of their time in the state in the year of income while in Japan, they depend mostly upon the domicile or residence that is maintained for one or more years. (treasury.gov.au, 2011) In rare situations an individual can be resident in two or more countries like where they point out the person should be in the country for 183 days or more and it is in a leap year of income like in Canada and Ireland. (treasury.gov.au, 2011) 5. In a country using facts and circumsta

Melodrama And Film Noir In Mildred Pierce

Melodrama And Film Noir In Mildred Pierce Film noir first appeared when The Depression ended with society feeling the lack of material objects, in response to the end of the Second World War. The American Dream was coming under threat due to women being forced back into their domestic roles. It uses textual structures and style to show the nightmare that is the American Dream. Mildred Pierce (Michael Curitz, 1948) attempts to modernise a post-war economy by showing how important gender roles are in supporting a balanced family to the audience of the film. Mildred Pierce sheds light on the historical need to reconstruct an economy based on a division of labour by which men command the means of production and women remain within the family, in other words the need to reconstruct a failing patriarchal structure (Cook, 2005, p. 69). The film also touches on a fear of women by men returning from the war. Women were more independent and less feminine that before the war. The films themselves seem to indicate just how threatened and unsure hegemonic patriarchy was during the post-war years (Benshoff, 2007, p. 264).This film deals with the deterioration of a family in post-war America. While birth rates did soar after the war, so did divorce ratesà ¢Ã¢â€š ¬Ã‚ ¦men and women had very different experiences of the war, and the two often did not easily mesh (Benshoff, 2007, p. 262). Warner Brothers released the film in 1945, a year many American soldiers returned from World War II. It left millions dead, but the calamitous event also boosted womens place in society. During the WWII period, women became the main providers for their families while American men were at war, a situation that lead to increased independence for American women. Popular slogans and icons of the time, like Rosie the Riveter, encourage women to work and take charge of their lives. However, when men returned and re-entered the workforce, society expected women to step aside and rejoin the cult of domesticity. This background knowledge adds many layers of meaning to the movie and is vital to understanding the message of the movie. The protagonist of the film Mildred Pierce does everything in her power to help her children. Mildred is determined that her children will have greater opportunities in life than she and Bert have had (Lloyd Johnson, 2003, p. 14). Mildred dreams that one day her daughters will be prima donnas and concert pianists, and pursues these fantasies to the best of her abilities. Mildred attempts to shoulder fatherly responsibilities, which makes her the worst kind of mother possible. The matriarchal coup ends in disaster, and reveals the filmmakers message: a womans place is in the household, and she cannot hope to thrive in a mans world. Mildred replaces men with women she chooses her female daughters over her male husband, which reinforces the idea of a matriarchy. Only Veda and Kay, who are female, can inherit from Mildred. The marriage dissolves on account of the Mildreds unbalanced, smothering, obsessive, insistent maternal love for her female children. Mildreds first flashback within the film has two distinct points of view: Mildred, the woman, and the detective, the man. The basic split is created in the film between melodrama and film noir, between Womans Picture and Mans Film, a split which indicates the presence of two voices, female and male (Cook, 2005, p. 72). Mildreds flashbacks are evenly lit, but cannot be trusted. The viewers process of picking up cues, developing expectations, and constructing an ongoing story out of the plot will be partially shaped by what the narrator tells or doesnt tell (Bordwell Thompson, 2008, p. 92). The detectives perspective explains the truth of the narrative, but is presented in shadows and low-key lighting. Mildreds discourse is the discourse of melodrama, her story is the stuff of which the Womans Picture was made in pre-war and war years when woman were seen to have an active part to play in society and the problems of passion, desire, and emotional excess (Cook, 2005, p. 71). The melodr amatic tone to Mildreds narration helps to pull the woman in the theatre into the storyline. Elizabeth Cowie suggests that the voiceover narration in Mildred Pierce is associated with melodramas because it markedly lacks a hard-boiled style (Cowie, 1993, p. 138). It isnt quite as simple as this however. Mildreds melodramatic narrative is put into doubt due to the film signalling her out as a possible suspect who manipulates people to get her way. On the other hand though her melodramatic story has a film noir style thats impossible to avoid and noirs dystopian feeling dominates this melodramatic narrative. Cook sees this as the point at which Mildred Pierce becomes a Mans Film because the womans discourse of melodrama has been taken away and replaced with noir (Cook, 2005, p. 71). One of the key messages in the film presents the idea for women to stand behind their men and to go back into the kitchen and cook pies. The detectives discourse is a representation of the mans role to find the truth through hard evidence. The detective is simply concerned with establishing the Truth, with resolving the enigma, while Mildreds story contains complexity and ambiguity, showing a concern for feelings rather than facts. (Cook, 2005, p. 71). Mildreds legs are fetish sized in order to control her sexuality. One part of a fragmented body destroys the Renaissance space, the illusion of depth demanded by the narrative, it gives flatness (Mulvey, 1975, p. 26). By the man taking a small part of the woman and focusing in on it, the woman, as a whole, is no longer a threat to the man. This entire scene sexualizes Mildred. Men in post-war America were threatened by the womans sexual prowess and often tried to repress it. The film gives an example of the brutal and enforced repressi on of female sexuality, and the institutionalization of a social place for both men (as fathers and husbands) and women (as mothers and wives) which rests uneasily on this repression (Cook, 2005, p. 69). Mildreds sexuality is repressed by the realization later in the film that it is Monte who is using Mildred and not the other way around. The filmmakers provide this devastation through three negative constructions of women in the film. Veda emerges from her childhood as a femme fatal, a sure sign that something went terribly wrong in her upbringing. The filmmakers imply that if Bert had been around he would have put her in her place. Bert says that he is so fed up with the way [Veda] high hats him that he would eventually cut loose and slap her right in the face. His attitude towards Veda contrasts sharply with Mildreds attitude, but in the end, Mildred hits their daughter first. Although he admits that he does not have the maternal connection that Mildred has with her daughters, he knows that her method of raising the kids isnt right. These lines are also important because they show that Bert, the patriarch, knows more about being a mother than the Mildred. She is too busy making pies to provide for her children to see what has gone wrong. Interest in business already makes her blind to domestic problems. While the role reversal between Mildred and Bert does not become apparent until the end, a hint of Berts predi ction about Veda shows up in the scenes following his departure. Veda, the next matriarch in the line of inheritance, already tries to control her mother after Wallys visit by trying to trade Mildreds dignity for a new house. Mildreds character is paralleled by Vedas character. The film asks us, through the device of metaphorical substitution , to confuse the wicked Veda with the honest Mildred, thus establishing Mildreds innate guilt, even though she is not guilty of the actual murder (Cook, 2005, p. 71). Through their intimate happenings with the same man at the same location, Mildred later discovers Veda and Monty kissing at the beach house, it is clear that cinema setting can come to the forefront; it need not be only a container for human events but can dynamically enter the narrative action (Bordwell Thompson, 2008, p. 115). Although Mildred did not kill Monte, she is guilty of an even bigger crime in post-war America: pursuing a career and becoming the head of a family. Mild reds take-over of the place of the father has brought about the collapse of all social and moral order in her world (Cook, 2005, p. 75). Mildred works her way up the socio-economic ladder. She possesses the traits of the ideal all-American man: hard work, self-reliance, and perseverance. Her labours pay off in the Horatio Alger tradition and she reaps a handsome profit from her chain of restaurants. There are two messages in this sequence of events that contradict the ominous predictions of the kitchen scene first; her success demonstrates that if women leave their husbands, they are not condemned to lives of poverty and misery. Second, her successes with the restaurants show that women are also capable of being entrepreneurs in the business world. Ida also enters Mildreds world, and becomes another affirmative theme in the film. As the two bond they create a relationship that is an equitable partnership, devoid of the power structure present in Mildreds relationships with men. These positive elements build audience empathy for Mildred. They celebrate along with Mildred when her restaurant does well and cheer when she opens the new branches of her dinner. The audience becomes Mildred through this empathy and lives through her vicariously. But these positive themes are later used to manipulate the female audiences emotive response. The heroine, who momentarily enjoys business success, is destined to fail as a career woman as well as a mother. Mildred Pierce was, after all, designed as a lesson to the women of the post-war period in both its theme and its narrative. The empathy created from Mildreds success resounds as strongly during her fall from happiness. By manipulating the emotive response in this way, the film reaffirms patriarchal cultural values. The first of the negative themes begins Kays death. It warns of what happens when the nuclear family falls apart: while Mildred frolics at the beach with a new lover, her daughter is dying of pneumonia. Sylvia Harvey has argued that film noir contains a critique of the nuclear family so devastating that no narrative can resolve it (Harvey, pp. 22-34). The film constructs this scene as what happens with the decay of the nuclear family unit. While Mildred is off having an affair with Monte, her daughter is dying. The film teaches its audience how to avoid such a failed family ideal. The first sign of deterioration comes when Mildreds one night of illicit passion with Monte is followed by Kays death (Cook, 2005, p. 74). This film establishes ideal gender roles for the redevelopment of society while defining the fear of women present in post-war America. This ultimately sends the message of the importance of the family unit: a woman must stay true to her family as a whole even if it mean s living an unhappy life. The film implies that an ideal mother would have been on call, always ready to care for her children. Of course Kay dies; she is a sacrificial lamb for Mildreds excesses. Her death also makes it possible for Mildred to concentrate on Veda and Monte, two key figures in Mildreds destruction. The second negative theme deals with Mildreds maternal failure. As Mildred becomes more heavily invested in her business, Veda drifts further and further away from her, and buys into Montes materialistic values. Veda ultimately becomes the femme fatale of the movie, and serves as an example of why women cannot be successful businesswomen and mothers at the same time. Juggling two things at once does not work for Mildred because she can only focus on one thing at a time. Her obsession with making money forces her not to notice the unsavoury developments in her daughter Veda, which Bert forecasts earlier in the kitchen: The trouble is, youre trying to buy love from those kids and it wont work. One of the most powerful images in the movies occurs simultaneously as the couple steps into the dawns sunrise. Two cleaning women kneel scrub the floor as Bert and Mildred leave. A silhouette shot ensures that they scrub in anonymity and no discerning features of their faces can be seen. These two lowly scrub women are symbols of the two ambitious women of the film: Mildred and Ida. They wash floor as if trying to be cleansed of their sin: the sin of gaining a foothold in society. Truly repentant, they can no longer stand on their feet but only kneel down. Ultimately, this sends the message that female economic power must not be powerful at all only humble and faceless. In post-war America woman were unceremoniously fired from their jobs in order to create employment opportunities for returning men (Benshoff, 2007, p. 262). Society demanded that woman be in the home and that men be at the workplace. Mildreds involvement with a man that doesnt fit this mould consequently ends in her downfall and the deterioration of her family. The message presented in the film clearly outlines gender roles and what is expected of each sex in order to restore patriarchal order to America at this time. In 1947, America was recovering from an economic crisis, altered gender roles, a deteriorated male population, and high divorce rates. Leave it to Hollywood to instruct Americans on how to set everything straight again. Not only does this film present a number of messages detailing the womans place in the home and the mans place at work, but it also reflects a fear that woman had gained too much control, become too masculine, and would no longer be a link in healthy family units. The melodramatic ending that Mildred Pierce presents shows that the womens threat to the patriarchy of men cannot simply be resolved by love (Gledhill, 1987, p. 24). It uses extreme representations of women trying to step out of their domestic roles and reassures the women watching the film that although they might be discontented with being forced back into the home after the Second World War, their lives are considerably better than what is being shown on screen.

Evil and an STN God :: Philosophy of Religion Essays

Evil and an STN God The problem of evil makes theists discern a reason for an STN God to allow evil and suffering in the world. The basic setup for the problem of evil is that either a God who is all knowing, all powerful, wholly good, eternal, and creator of this universe but separate from it (STN) or evil exists. Atheists believe that since evil exists then there is no STN God. Theists branch into two categories, either believing in God, but not an STN God or believing that God has a reason for allowing evil into the world. The latter type is a narrow theist and they use a theodicy to solve the problem of evil, the best of which is the ontological defense. However, the ontological defense does not solve the problem of evil. The problem of evil stems from the contradicting beliefs that either an STN God exists or evil exists (93).1 The problem of evil can be expanded into two arguments against the existence of an STN God: the logical and the evidential arguments (93).1 The argument from the logical problem of evil is simple. The basic form of this argument is that if an STN God exists, then evil cannot exist (93).1 Since there is evidence that evil does exist an STN God cannot exist (93).1 The evidential problem of evil is based more on how any greater good can come from the evil (99).1 In the argument from the evidential problem of evil, there are times when an STN God could have prevented intense suffering without interfering with a greater good (99).1 An STN God would prevent any suffering that would not interfere with a greater good and since suffering has occurred that does not interfere with a greater good an STN God cannot exist (99).1 The problem of evil is solely a problem for theists. In order for a theist to keep their beliefs in an STN God they must find a way to solve the problem of evil by using a theodicy (103).1 Or they can change their beliefs so that they no longer believe in an STN God, but just a God (108).1 The ontological defense appears to be the most successful theodicy at solving the problem of evil. This defense essentially says that it is impossible for good to exist in the world without evil. The ontological defense is the strongest defense because it merely puts forth the concept of opposites and does not try to explain any other reasoning for why evil exists or why God puts evil in the world.

Sears V.S Walmart

1. What ratios are MOST important in assessing current and predicting future value creation for Sears? For Wal-Mart? Sears Sears grew up to the world’s largest retailer by expanding annual sales through diversifying sale products, such as apparel, cosmetics, jewelry, electronics, household appliances, cookware, bedding and hand-tools. This article shows that Sears suffered from a cost increase in 1997, including lawsuits, credit collectibles and sales in Mexico. Besides, the flexible payment facility that Sears offered is also a reason for cost increase. These problems brought Sears with bad debt and hence decreased the cash flow. The problems of the company came from the liquid market security, so I emphasize the flowing concepts: 1. Profit Margin, ( Net Income / Total Revenue) â€Å"It measures how much out of every dollar of sales a company actually keeps in earning. † This concept is effective to compare similar companies in an industry; a higher profit margin indicates a better leading position in the industry. It is an indicative factor for Sears to forecast its position in this industry 2. Asset Turnover rate ( Revenue/ Asset) This ratio can measure how efficient Sears uses its asset to chase for revenue. . DEBT to Equity Ratio ( Total liability/ equity) (5. 6 in 1997, 6. 3 in 1996) The ratio of debt to equity measures the risk of the corporation’s creditors and its prospective creditors 4. ROA (Net Income/Total Asset), Since the company has a higher sales in 1997 than the past 2 years but lower net income. To evaluate the performance of the company, we must know how profitable Sears is relative to its total assets. 5. ROE (Profit Margin * Assets Turnover * Leverage Ratio) which is more accurate way to evaluate the performance of Sears in the retailer industry. . Days of receivable Since Sears have a big issue about the credit collection, we need to think about the days of receivable. 7. Liquidate ratio * Cash ratio * Current ratio ( Current Assets / Current Liabilities) (1. 94 in 1997, 1. 90 in 1996) the current ratio is about 1. 9, it indicate Sears is using its liquidity to grow up. * Quick ratio Wal-Mart Wal-Mart was founded in 1962 and has the ROE of 20%. Wal-Mart also offers store Credit Card, but unlike Sears, it is Chase Manhattan Bank rather than its own credit company. Wal-Mart also boosts the annual sale by diversifying products as Sears does, but Wal-Mart also has different stores to target at the customers of various market segments, such as Wal-Mart Discount Store, Wal-Mart Supercenters and Sam’s Clubs. In order to measure how the performance of the Wal-Mart now and in the future, (Wal-Mart wants in low price and low cost) we need to analysis some financial ratio from the number on books. 1. Profit Margin, (Net Income / Total Revenue) 2. Asset Turnover rate (Revenue/ Asset) this ratio can measure how efficiency Sears to use its asset for revenue. 3. DEBT to Equity Ratio ( Total liability/ equity) . Leverage Ratio ( Long Term Debt / Shareholder) 5. ROA (Net Income / Total Asset), 2. Do you agree with Ravi Suria's analysis of the credit risks associated with Amazon bonds ? 1 In Ravi Suria’s analysis, â€Å"we believe that the current cash balances will last the company through the first quarter of 2001. † According to Exhibit 12c the cash flow statement, in contrast, the cash balance could last for the first quarter of 2001, when it suffered from 407 losses in operating activities, though positive in investing and financial activities. In summary, Amazon experienced 375 losses in the first quarter in 2001. Just from the number on the accounting book, we cannot see whether it is wrong or right. We must see the business strategy and where they spent the money, which is the key of the company for the long term. 2 I personal calculate the working capital of the 2000 and 2001 | Working capital ($M)2000| Working Capital 2001| March | 704| 205| Jun | 559| 87| Sep | 504| (21)| Dec | 386| (38)| His analysis was based on the working capital is shirking. The Working Capital table shows a decreasing trend since 2000. I don’t think amazon can still cover the cash flow in 2011 and use its capital efficiently. However, we cannot only use assumption of Working Capital to analysis a company, we need to look at the strategy, inventory, and so on. As this point, we will know Suria’s analysis is not proper. 3 Suria calculated the inventory as the stable mumble and use the revenue instead of Cost Goods Sold. But the revenue record as the market value, not as cost goods sold can indict the cost for the inventory. Amazon’s revenue varies season by season. We can use COG / average of the inventory to include the seasonal factor, instead of revenue/ inventory. 4 As for the inventory, I think, Suris is misleading by another point. He only thinks the inventory turnover is very low. However, amazon increases its inventory at the beginning year (from the case, the company only have 4000 books, but later on it run CDs, video, and movie. That’s why amazon has a very low inventory turnover at the beginning years. 5 Suria thinks the Amazon has low â€Å"cash flow per unit of product sold†, and he shows us some calculation about his conclusion on page 10. However, this is already a great business mode and strategy in the market. And it has already been proved from the success of Wal-Mart and Costco retailer, which is called â€Å"low gross margins†.

Freedom to Comment Reflection Essay

People are pressured to conform with the decisions within the group because if we do not we create tension, which is socially unacceptable. It happens all the time, and most of the time keeps quiet so we do not make waves. It’s all about social acceptance and associations that we have an innate need for relationships and we fear the loss of those connections when we oppose the group – which could be on micro level (as small as complying with household/workplace rules). When I worked for this Greek restaurant us the waitress’s had issues of ethical dilemmas all the time with our boss. He had no respect for women and showed this all the time by offering all of us, at different times, if we would do sexual favors for him for exchange of new apartments, and offering to buy new cars, and cash every week besides our paychecks. As a group we got together to discuss what we should do if anything, and in this case we all needed our jobs to support our families. We could not just up and quit our jobs. Most of the group decided not to do anything, or say anything to anyone. Myself and one other decided to tell him no, and report him to the owner, and the next day we were fired from our jobs, and mailed our checks. For me to go against the group I lost my job, but my moral and ethic values would not let me remain at the job with that kind of treatment going on.

A Biography of Sylvia Plath

A Biography of Sylvia Plath Sylvia Plath was born in Boston in 1932, daughter of a German immigrant biology professor, an authority on bees, and his Austrian-American wife. At 8, bio-picSylvia suffered her first great loss: her father died suddenly after surgery for complications of undiagnosed diabetes, and she attained her first literary recognition: a poem published in The Boston Herald. She grew up in Wellesley, in an extremely close relationship with her widowed mother Aurelia. She sent out many poems and stories which were rejected before she began to see them published in national periodicals (Seventeen, The Christian Science Monitor) in 1950. Plaths Education Plath was a star student and an ambitious apprentice writer. She attended Smith College on scholarship and won a guest editorship at Mademoiselle in New York City in the summer of 1953. Later that summer, having learned that she had not been admitted to the Harvard summer writing program for which she’d applied, Sylvia attempted suicide and was treated for depression at McLean Hospital. She returned to Smith the next spring, wrote her honors thesis on the double in Dostoevsky (â€Å"The Magic Mirror†), and graduated summa cum laude in 1955, with a Fulbright scholarship to study at Newnham College, Cambridge. Plaths Marriage to Ted Hughes The meeting between Sylvia Plath and Ted Hughes is legendary, recreated in the biopic  Sylvia. Sylvia had read St. Botolph’s Review, was impressed by Hughes’ poems and went to the publication party determined to meet him. She recited his poems to him, it is said they danced, drank and kissed and she bit him on the cheek until he bled, and they were married within a few months, on Bloomsday 1956. When she completed her studies in 1957, Plath was offered a teaching position back at Smith and the couple returned to America. But after a year, she left academia and she and Ted devoted their life together to writing. Plath and Hughes in England In December 1959, Ted and pregnant Sylvia sailed back to England; Ted wanted his child to be born in his home country. They settled in London, Frieda was born in April 1960, and Sylvia’s first collection, The Colossus, was published in October. In 1961, she suffered a miscarriage and other health troubles, was given a â€Å"first look† contract by The New Yorker and began work on her autobiographical novel, The Bell Jar. When the couple moved to Court Green manor house in Devon, they let their London flat to a poet and his wife, David and Assia Wevill, fatefully: it was Ted’s affair with Assia that broke up their marriage. Plaths Suicide Sylvia’s second child, Nicholas, was born in January 1962. It was during that year that she found her authentic poetic voice, writing the intense and crystalline poems later published in Ariel, even while managing the household and taking care of her two children essentially alone. In the fall she and Hughes separated, in December she moved back to London, to a flat where Yeats had once lived, and The Bell Jar was published under a pseudonym in January 1963. It was an extraordinarily cold winter and the children were sick. Sylvia left them in a separate aired-out room and gassed herself to death on February 11, 1963. The Plath Mystique After Death Sylvia Plath was only 30 years old when she committed suicide, and since her death, she has been elevated to the status of feminist icon and pioneer woman poet. Serious critics may quibble with the fan cult that has arisen around Plath, but her poetry is undeniably beautiful and powerful, and it is generally recognized as the most influential American work of the 20th century- in 1982, she became the first poet to be awarded the Pulitzer Prize posthumously, for her Collected Poems. Books and Recordings by Sylvia Plath The Bell Jar (unabridged audio CD of the novel read by Maggie Gyllenhaal, Caedmon/HarperAudio, 2006)Ariel, The Restored Edition: A Facsimile of Plath’s Manuscript, Reinstating Her Original Selection and Arrangement (with foreword by her daughter Frieda Hughes, HarperCollins, 2004; paperback, 2005)The Unabridged Journals of Sylvia Plath, 1950 - 1962 (transcripts from the original manuscripts at Smith College, edited by Karen V. Kukil, Anchor Books, 2000)The Voice of the Poet: Sylvia Plath (audio cassette with book, Side A recorded with Ted Hughes in 1958, Side B recorded in 1962, just 3 months before her death, Random House Audio, 1999)Plath: Poems (selected by Diane Middlebrook, Everyman’s Library Pocket Poets, 1998)The Journals of Sylvia Plath (abridged and edited by Ted Hughes, The Dial Press, 1982; paperback Anchor Books, 1998)Collected Poems (edited, annotated, and with an introduction by Ted Hughes, Harper Perennial, 1981)Johnny Panic and the Bible of Dreams (short stories, prose and diary excerpts, Harper Row, 1979; paperback HarperCollins, 1980; Harper Perennial, 2000) Letters Home (correspondence, 1950 - 1963, edited by Aurelia Schober Plath, HarperCollins, 1978; paperback Harper Perennial, 1992)Crossing the Water: Transitional Poems (first American edition, Harper Row, 1971; paperback HarperCollins, 1980)The Bell Jar (loosely autobiographical novel, first American edition with drawings by Sylvia Plath, Harper Row, 1971; paperback HarperCollins, 2005)Ariel (poems, first American edition with an introduction by Robert Lowell, Harper Row, 1966; paperback HarperCollins, 1975, 1999)The Colossus and Other Poems (Alfred A. Knopf, 1962; paperback Random House 1968, 1998)

Degreeless Syste essays

The Gradeless/Degreeless Syste essays In Robert M. Pirsigs Zen and the Art of Motorcycle Maintenance, Phaedrus thought of a very clever way to make students work for themselves and not just for a good grade. He wanted students to attend college because they were interested in learning and not just because they needed a degree. Phaedrus thought he could do this by eliminating grades and degrees; it would be a grade less/degreeless system. When looking at this idea hypothetically with a hypothetical student, this system seemed to be fabulous, but when Phaedrus actually applied this idea to his classrooms with real students, it didnt turn out how he had hoped. With the elimination of grades and degrees, Phaedrus believed the hypothetical student would eventually flunk himself out of school and not got back until he was there for the knowledge and not just the grades. He predicted that the student would go to his first few classes out of habit and probably do the assignments in a way he was sort of trained to do them his whole life. Eventually the student would get bored with the class because he wasnt really there for any sort of purpose and would quit going to classes and do the assignments. Then the hypothetical student would eventually take himself out of school. He would flunk himself out. As Phaedrus saw it, this would be better for everyone. The student wasnt there for any real reason so he didnt deserve to be there anyway. He pointed out how a lot of money had been saved and this hadnt affected anyone but the student. All his life the student had been trained with this slave mentality, Phaedrus called it carrot-and-whip grading, a mule mentality which said, If you dont whip me, I wont work (Pirsig 175). This is why the student failed himself out; no one was pushing him to work. The student would go get a job to support himself doing something that he enjoyed. This would satisfy him for a while...