Concert Review Essay Example for Free

Concert Review Essay The rhythm, which was continuously steady seemed to get faster like a heart beat by the climax of the song. It was also at this point that the dynamics of the song were increasingly getting louder until all instruments met at the top with a bang and then changed the dynamics again to a moderate level until the song concluded. â€Å"Waltz for Debby†, written by Bill Evans and arranged by Don Sebesky, was a consonant, slow-beat waltz. The texture of this piece remained the same through its entirety and the 1,2,3 pattern was also very noticeably throughout the piece as well. The saxophone, trumpet and electric guitar took turns at the melody and did so through this performance in the form of solos. The dynamics throughout this song were soft and then increased to a moderate level before a decrescendo to a softer level once again. The ensemble did a fabulous job of keeping with the beat. â€Å"Ancient Memories†, by Fred Hamilton and arranged by Paul Ferguson, was played the night of the concert by guest trumpeter, Darryl White. Mr. White played this song because it is the title track on his 1999 album, also called â€Å"Ancient Memories†. Mr. White is a professor of trumpet at the University of Nebraska. This piece began by having very dissonant tones within the harmony with the introduction of a piano and drums. The song then changed into a more consonant harmony, which remained throughout the rest of the song. The texture of this song was polyphonic between the trumpet and the piano. The melody of this song was bright and happy in some places within the song and more cool and relaxing in other parts as the tempo changed and the notes of the trumpet were held for emphasis. There were many dynamics used within this song. The song began with a crescendo from very soft to very loud and then remained in this pattern until the end when the pattern was reversed. â€Å"Fly Me to the Moon† was for me a song of romance from the time the first note began. The song was passionate and sexy and displayed dialogue without using any words. The ensemble played this piece with steadiness and the solo by Cassi Lee provided the extended dialogue that sounded like dancing and twirling in the moonlight. This song reminded me of â€Å"My Heart Will Go On† in that the instrumental nature of it tells a story, just as much as when Celine Dion is singing the lyrics. I found listening to this song a worthwhile experience and it was a fantastic beginning to the jazz concert in that it was familiar to the audience. â€Å"Waltz for Debby’ made me wonder who Debby was and why someone would write such an old-sounding song for someone they loved. The song was very pretty, but it was of a different genre than that of the other pieces within the concert. It is honestly hard for me to recommend this song to anyone, for I thought it was dull and lacked the depth of the other songs throughout the evening. â€Å"Ancient Memories† was a beautiful piece. I am not sure what I enjoyed more, the fact that Mr. White played with such passion and made the song his own life force or that this piece reminded me of my childhood. This piece reminded me of something Bill Cosby would have on the Cosby Show in one of the jazz clubs. The song was fun and although the song had a lot of repetition, I loved listening to the changes over and over again. The Jazz Ensemble concert at Tarleton was an enjoyable evening full of great music and intellectually stimulating experiences of music that I would not have listened to if not for this assignment. Diversification is an important lesson to learn when viewing music because all music has roots from another genre and recognizing this makes you more diversified as an individual.

Destiny, Fate, Free Will and Free Choice in Oedipus the King - Power of

Free Will and Fate in Oedipus the King      Ã‚  Ã‚  Ã‚   The Greeks believed that the universe was guided in a harmoniums purpose by cosmic order and fate. Sophocles has, in Oedipus the King, depicted the underlying relationship of man's free will existing within the cosmic order and fate. Man was free to choose and was ultimately held responsible for his own actions.    Oedipus' destruction was brought about by a combination of fate and free will. He was a victim of fate for it was foretold at his birth that he would ma... ...rnia Press, 1964. Segal, Charles. Oedipus Tyrannus: Tragic Heroism and the Limits of Knowledge. New York: Twayne Publishers, 1993. Sophocles.   "Oedipus Rex."   An Introduction to Literature, 11th ed.Eds. Sylvan Barnet, et al.   New York: Longman, 1997.   

Learning Teams: Shrinking To Fit Essay

Successful teams often have differences among their team members and may sometimes even collapse over these interpersonal conflicts. Teams must strengthen these weaknesses or recruit for the missing competencies if they are to move forward. This case depicts what could and often does happen to a team with no traditional rules of engagement or effective conflict resolution techniques. Alternative Courses of Action The first alternative is to maintain the status quo by allowing Spencer to continue dictating the meeting discussions while the five remaining team members remain complacent, and, in some cases, resentful of Spencer’s domination. The second alternative is to establish a set of engagement rules. This â€Å"set of engagement rules† will establish and define each team member’s roles and responsibilities, their commitment to the group, expectations from each other, and what goals they collectively have towards team accomplishment. Finally, a third alternative in dealing with the interpersonal conflicts affecting team members is to establish strategies on teambuilding and effective interactions among team members. Applying the MBTI tool provides an outline for comprehending differences between personality types, which would encourage the team to learn about themselves and each other. This would further reinforce the team by maximizing each member’s unique strengths (e. g. enhancing each member’s unique expertise) while also minimizing weaknesses (e. g. understanding how a personality type may irritate the team). Recommended Course of Action We recommend the second alternative: establish a â€Å"set of engagement rules. Basis for Recommendation By implementing a set of engagement rules, the team will establish a set goal. Teams need a common goal with performance metrics if they are to be successful. Moreover, to connect individual strengths and personalities, firm ground rules are needed. Additionally, this agreement will assign roles to individual team members. Establishing and defining roles will help team members understand how their various roles working together can achieve the team’s goal. Implementation In order for a team to function efficiently, effective rules of engagement need to be established early. Therefore, the rules of engagement must be implemented immediately. The learning team needs to assign responsibilities to each team member and identify expectations of the team. Additionally, all team members have strengths and weaknesses that allow them to achieve team goals. As such, it is essential that an assignment of team roles and responsibilities be made for maximum team effectiveness. Critique of case: What is missing? Information that would have been helpful includes knowing whether the team had established rules of engagement or not. With the way the team members acted towards one another, it is safe to assume that there was none established. If there was a set rules of engagement established, there was no explanation as to group roles, group norms and culture, what the consequences are for missing meetings, non-participation, bullying, and dominating meetings for instance.

The Importance Of Physical Education For Individuals With...

This program, often called â€Å"child find†, requires parental permission before professionals can evaluate a student. After a formal evaluation of the student an Individual Education Plan (IEP) would be made. Parents must provide written consent to the plan before it is implemented. IDEA covers everything from autism to deaf and blindness to learning disabilities. In some cases, the plan made by IDEA involves transferring the student to a special education classroom. Special education by definition means â€Å"specially designed instruction, at no cost to parents, to meet the unique needs of an individual with a disability. This could mean but is not limited to instruction conducted in the classroom, at home, in a hospital, or another setting. Also, instruction in Physical Education† (Campbell et al., 2012). Physical Education is the only specific area mentioned in the definition of special education. IDEA defines physical education for individuals with disabilities a s: 1. The development of a. Physical and motor fitness b. Fundamental motor skills and patterns c. Skills in aquatics, dance, and individual and group games and sports (including intermural and lifetime sports) 2. Occurring through special physical education, adapted physical education, movement education, and motor development (Campbell et al., pg 142) Often times the term inclusion is associated with children with physical disabilities. Inclusion can be defined as â€Å"A philosophy of acceptance that supportsShow MoreRelatedCommunity Participation And Social Inclusion1493 Words   |  6 Pageson the participation of many disadvantaged groups, such as people with disability. Studies from the General Social Survey indicate that on average, people with disability are 15% less likely to participate in sport than the overall population. It strongly suggests the type of disability and support needs are important considerations in the participation and non-participation forms of people with disability. Inclusive education is about recognising impairment as one of many forms of human diversityRead Morenvq level 2 unit 422-2541748 Words   |  7 Pagesï » ¿Understand Physical Disability Outcome 1 1. Explain why it is important to recognise and value an individual as a person A. It is important to recognise an individual as a person as it is their human right to be seen as such. If an individual is not seen as a person it devalues them and isolates them from everyday society making them feel â€Å"different†. 2. Describe the importance of recognising an individual’s strengths and abilities A. Recognising a person’s strengths and abilitiesRead MoreUnderstand Physical disability Essay1189 Words   |  5 PagesUnderstand physical Disability 1. Understand the importance of differentiating between the individual and the disability. 1.1 Explain why it is important to recognize and value an individual as a person It is important because each person deserves respect and each person has their own individual needs. Not every person is the same, and treating a person in the exact same way as everyone else may not be the best way to help show that persons individuality. 1.2 Describe the importance of recognisingRead MoreLevel 3 Diploma998 Words   |  4 Pageslife; * Education; poor education could effect future goals and aspirations * Disability; unable to access certain services or activities * Poverty; poor health and hygiene, lack of activities and experiences being accessed * Housing; poor health, unable to develop fully. * Offending behaviour; convictions, effecting social ties and job opportunities * Health status; effect social ties, education, job opportunities * Personal choice; effect social ties, education, job opportunitiesRead MoreLife Science Research Papers724 Words   |  3 PagesTurkish Life Science Textbooks for Grades 1st-3rd in Terms of Disability: A Content Analysis Background and Purpose of the Study Approximately 13% of all students have disabilities (Theoharris Causton, 2014). For students with disabilities, accessing to general education have increased. According to The Turkish Ministry of National Education (MEB) statistics (2010), in 2006, there were 54,309 students with disabilities attended general education, and this number raised to 201,142 in 2016 (MEB, 2016).Read MoreSocial Determinants of Health Essay1139 Words   |  5 Pageselements than just the physical well-being of a person. This is partly attributed to various researches and studies that have taken place around the world in the last 60 years. Already in 1948, the World Health Organization declared that health is â€Å"a state of complete physical, mental and social well being and not merely the absence of disease or infirmity.† Since then, various studies have expanded on that definitaion to demonstarte that there is more more to health than mere physical fitness. These studiesRead MoreThe Importance Of Community For Individuals With Disabilities1060 Words   |  5 PagesLike You Again†: The Importance of Community for Individuals with Psychiatric Disabilities. Journal of Psychosocial Rehabilitation and Mental Health, pp 1-12 Summary One would think that in today’s society that the ideal of individuals with disabilities appreciating equal opportunities to live and participate in their communities still remains an unrealized goal. This article offered examples that even though an increasing emphasis on supporting people with psychiatric disabilities in achieving employmentRead MoreThe Importance of Education for Children with Disability Essay1464 Words   |  6 PagesEducation and Disability INTRODUCTION The importance of education for all children, especially for those with disability and with limited social and economic opportunities, is indisputable. Indeed, the special education system allowed children with disability increased access to public education. Apart from that, the special education system has provided for them an effective framework for their education, and for the institutions involved to identify children with disability sooner. In turn, thisRead MoreThe Diversity Of Physical Education1528 Words   |  7 Pagesdifferent backgrounds and experiences. The key to overcoming this obstacle is to recognize that every individual is distinctive and understand that although everyone is different, everyone has the same equal opportunity to learn and grow despite these differences. All professions deal with issues surrounding diversity, but especially in the profession of physical education. The diverse population physical educators work with vary in terms of race, socioeconomic standing, gender, ability and health levelsRead MoreMainstreaming Of Children With Disabilities1286 Words   |  6 PagesMainstreaming of Children with Disabilities One of the most important factors in a well, social functioning child with a disability is education. Proper education will offer a child the opportunity to be successful on a higher level than a child without an education. When a child enters the school system they are entering in an environment that is unfamiliar and challenging. Children with physical disabilities and lack of full cognitive reasoning, sense their differences around other children

The Worth of Native Americans Essay - 529 Words

When you feel worthless, and are told you are completely worthless, and start to believe it, would you have the strength to break down the walls? As a Native American it was hard, and still is, to feel as though you â€Å"belonged† in America. They struggle with high rates of suicide, are told they aren’t going to be anything but and Indian, and some overcome. But why do they have to be put through it? From the time the first settlers arrived, Native Americans lost all control over their land; and, in the 19th century, when they gave all their land to the government, they were also promised health care benefits. They relied on the government to give them the help they needed and when the sequester came, and budgets were cut, they stopped†¦show more content†¦Junior said most of his friends would end up getting a diploma for attendance, some wouldn’t get one at all, and the ones smart enough to were too scared of the â€Å"big world.† He new that his people would live up to most of the stereotypes and didn’t want to be that way. Little Tree is a determined, experienced, nieve, 5 year old boy. His parents died in a matter of a year together and he lived with his half Cherokee grandfather, and full Cherokee grandmother. Little tree doesn’t quite understand why people treat Native Americans the way they do. He wants to believe everyone has good in them, but his spirit as a Native American gets tested. Little Tree doesn’t let what people say get to him. For example, when he gives a little girl a pair of shoes and her dad smacks him for it and says â€Å"We don’t take handouts.† Little Tree didn’t care about what the man had said or done, he was more worried about the little girl because she had gotten so attached to them. Little Tree refuses to see the barriers and most of the time, doesn’t know that they are there. He didn’t understand the fact that people didn’t appreciate his culture. Unlike the people effected by the budget cuts, and Junior, Little Tree doesn’t let his situation get the best of him. We all know it’s hard to perservere through rough situations, and not everyone can; but when you don’t let your predicament influence the choices you make, you can perservereShow MoreRelatedSelf-Perception Of Body Image Through Western Society Standards:1349 Words   |  6 Pagesinformation will be sent to 3,000 randomly selected university e-mail accounts to recruit potential participants. Additionally, an e-mail containing the same information will be sent to any Registered Student Origination that identifies as a Native American group or club to be shared with the originations members. Lastly, posters and flier containing the same information will be posted around the University of Arkansas campus and across the Fayetteville community. The study requires that all participantsRead MorePainting Is American Progress By John Gast847 Words   |  4 PagesIt is said that a picture is worth a thousand words, but maybe they are worth far more than that. Pictures, although seemingly simple in nature, are extremely complex. Far too often, people overlook what a picture truly is. When a person looks at an image, they most likely see only the image, nothing else. Many people do not look deep enough into an image to fully comprehend the true meaning of it. However, when an individual begins to truly study an image in an attempt to understand the true complexityRead MoreStereotypes Of The American Indian Mascot1206 Words   |  5 Pagessport organizations that portray the American Indian people as a mascot. Ninety-two percent of these sport organizations are high schools, which means roughly around eight percent of high schools have the American Indian mascot in some form (FiveThirtyEightSports). Frankly, this is an unaccepta ble statistic.This promotes racist mental images from a young age, and can lead many generations to recycle this outdated representation of Natives. One might ask if an American Indian mascot is really that harmfulRead MoreKing Kong: A Cultural Snapshot949 Words   |  4 Pagesprovides a window through which a modern audience can understand and interpret racism of the 1930s. The main stereotypes presented in the story, King Kong, were those of African Americans. A main message conveyed was the hyper-sexuality of African Americans, with the message revolving around the stereotype that African American males have an exaggerated sexual energy and an unquenchable desire for beautiful white women. The story of King Kong is, in short, about an enormous ape pursuing a beautifulRead MoreImplicit Associations Test1011 Words   |  5 PagesMy first IAT was the Native American-European test, which I selected merely out of interest and curiosity. When filling out the questionnaire there was one answer I gave that I thought was worth exploring. The question asked something along the lines of, â€Å"who do you consider to be more ‘American,’ Native Americans or European Americans?† Clearly in the very labeling of these two groups, Native Americans should epitomize what it means to be â€Å"American,† given they are native to the land. But whatRead MoreEnlightenment And The Great Awakening814 Words   |  4 Pageseconomic and political freedom. American and British tensions grew in this time period due to Britain wanting America to be under the king’s control. Enlightenment, the Great Awakening, the Founding Fathers, and different social groups changed the ideas of freedom and equality. During the American Revolution, the idea of freedom changed from Enlightenment and the Founding Father’s ideas of economic freedom, to equality in social groups such as slaves, Native Americans, and woman. Enlightenment andRead MoreEssay Colonization of America607 Words   |  3 Pagestriggered. The extreme differences in the cultures of the Europeans and Native Americans would prove to be fatal to the way of life that existed before European colonization. It appears that the majority of the actions of the Native Americans towards the new European colonists were in peace and acceptance. Unfortunately the colonists dreams conflicted with the views of the Native Americans. The ‘free living’ philosophy of the Native American’s left them open to an unexpected overtaking by the colonistsRead MoreAssessment of the Native American Experience from 1925-1975 Essay525 Words   |  3 Pagesof the Native American Experience from 1925-1975 Throughout the 1925-1975 period, the Native American population of the United States has faced many obstacles. Just a few years before, they had been suppressed by the federal government’s â€Å"Anti-Long Hair† policy for all Native American males. This would set the stage for future cultural restraint on the Indians. However, they continued to fight for equality. All through this time period, the experience of the Native American cultureRead MoreConsequences of Exploration for Europeans and the Indigenous Peoples1205 Words   |  5 Pageshad landed in the Indies of Asia using a direct sea route. Though that is not where he landed, his New World was a place of great wealth, new materials and crops, new source of labor, and new land for the European nations. The consequences for the native people of the Americas were much worse with devastating death tolls, enslavement, new diseases and racist attitudes towards them. Though it would not be fair to say that the Europ eans did not share in negative consequences or that the indigenous peopleRead MoreThe Indian Removal Act By Andrew Jackson877 Words   |  4 Pagesthe 1830s, The Indian Removal Act was passed, which forced Native tribes such as the Cherokee to move to the west of the Mississippi River. President Jackson’s actions of the Indian Removal Act lead to the trail of tears, where many Native Americans died along the way. This paper will analyze and explain the different perspectives of the Indian Removal Act. Andrew Jackson discusses that the obligation to help the ‘savage’ Native Americans to become civilized and to settle them in the West. But â€Å"we

Saudi Arabia’s Military the Social Aspects of the...

Running Head: SAUDI ARABIA Saudi Arabia’s Military: The Social Aspects of the Kingdom’s Armed Forces Introduction For a land with such a long history of military conquests, the Kingdom of Saudi Arabia has a relatively short one. Strategic movements by the House of Saud in the 1800s started the birth of the Kingdom, and the military has quickly transformed from a tribal militia to a regional super-power. However, Saudi Arabia is not without its faults. In this paper, I will paint a brief picture of where the Saudi military originated from and how it evolved into its current state. I will then address significant issues with manpower in the Saudi armed forces, the most critical failure of their military†¦show more content†¦In the late 1980s and early 1990s, Saudi Arabia played a key supporting role to the United States in the Iran-Iraq War and the Persian Gulf War. Saudi forces participated in international coalitions to protect oil interests in the Persian Gulf and to monitor hostile forces. Additionally, Saudi forces contributed to small combat operations in the Pers ian Gulf War, flying over 3,000 air sorties and deploying six army brigades. The traditional threats that Saudi Arabia was used to evolved in the late 1990s to Islamic terrorists and unstable neighbors with the capability of employing weapons of mass destruction, such as Iraq and Iran. Structure of the Saudi Armed Forces Under the authority of the King, Abdullah bin Abdul Aziz Al-Saud, who serves as president of the Council of Ministers, which is similar to a prime minister, the armed forces of Saudi Arabia, of which the King is commander-in-chief, fall under the Ministry of Defense and Aviation (Metz, 1992). The Saudi armed forces consist of the Royal Saudi Land Forces, the Royal Saudi Naval Forces, the Royal Saudi Air Force, and the Royal Saudi Air Defense Forces. The High Defense Council, which is similar to the National Security Council in the United States, has the responsibility of establishing and implementing the defense policy of the Kingdom of Saudi Arabia (Noyes, 1982). Members of the High Defense Council include the King, the Minister ofShow MoreRelatedExploring Corporate Strategy - Case164366 Words   |  658 Pagesdeciding on material for Chapter 2, the case example, Global Forces and the European Brewing Industry, tests a reader’s understa nding of the main issues inï ¬â€šuencing the competitive position of a number of organisations in the same industry with a relatively short case. For a case that permits a more comprehensive industry analysis The Pharmaceutical Industry could be used. However, if the purpose is more focused – illustrating the use of ‘ï ¬ ve forces’ analysis – the TUI case study or Illustration 2.3 on The

International Financial Management Arbitrage

Question: Discuss about theInternational Financial Managementfor Arbitrage. Answer: Discussion of the Arbitrage Arbitrage is a popular term in the share market and the arbitrager is a significant intermediary that assists in the mechanism that concentrates on the discovery of price in different markets that includes the equity, foreign exchange or else the derivatives (Lastra 2015). As rightly put forward by Frank and Pamela (2016), the arbitrage refers to the simultaneous purchase as well as sale of a particular asset from different platforms and making profit from the variation in the price of the particular assets. However, it can be regarded as a way of earning sure profits without investing any money and assuming no risk (Wild et al. 2014). Therefore, from the perspective of both economics and finance, arbitrage is essentially the practice of taking benefit of a price variation between two or else morebusiness markets. This also requires striking an amalgamation of corresponding deals that capitalize upon different types of imbalance, where profit is considered as the difference between d ifferentmarket prices (Brooke 2016). The tax arbitrage refers to the practice of making profits from the variations in the tax transactions for different tax purposes (Harrison et al. 2014). Again, the intricacies of different tax codes often permits for many incentives that drive individuals to restructure different transactions in the most beneficial manner to pay the least amount of tax. Therefore, Tax arbitragecan be regarded as an action that essentially makes profit out of the differences in the way income or else the capital gains of different business entities are taxed. Again, the tax shelters can also be used to acquire advantage ofdifferent tax arbitragechances (Brigham and Daves 2012). For instance, an individual or else a business unit mightcarry out business operation in a particular nation or else form a definite legal framework so as to ensure that the incomeearned out of the investments can be taxed at a comparatively desirable tax rate (Titman and Martin 2014).However, there is a very narrow line of di fference between the tax avoidance and the matter of tax evasion. There are also certain types of tax arbitrage that are essentially illegal (Brigham and Ehrhardt 2013). As per the present case study, Apple, worlds one of the largest corporationa was charged with huge bill after the European Commission directed that the tax agreement between Apple as well as the Irish Tax authorities amounted to illegal condition (Bloomberg.com 2016). However, as per the case study, the deal also permitted Apple to make the maximum rate of tax of around 1% and during the year 2014, the firm just made payments of roughly 0.005% although the general rate of corporation tax in Ireland is around 12.5%. Again, the member states cannot provide tax benefits to selected corporations. However, the members can provide tax benefits to different selected corporations and this is considered illegal as per the EU State Aid Directives. Apple as well as Ireland wanted to appeal against the directive (Investmentz.co .in 2016). Opinion Regarding the Engagement of Apple in the Practice of Tax Arbitrage The management of Apple engages in the practice of tax arbitrage by desperately making efforts to evade the corporate income tax of the U.S that essentially has statutory corporate tax rate equal to 35 percent. The US tax rate is measured to be the highest in the entire business world (Farrell and McDonald 2016). The regulators of the EU regulators mentioned that the business entity Apple achieved tax savings to a great extent in the nation Ireland through official rulings that officially allowed two dissimilar subsidiaries of the corporation Apple together with the Apple Sales International, to share out the gained profit to definite head offices that had existence only on paper and would have failed to generate such amounts of profits (Farrell and McDonald 2016). Thereafter the commission affirmed that Ireland presented Apple with a particular selective tax treatment that permitted Apple to avoid the countrys effective tax rate of 12.5% and endorsed the corporation an unjust benefi t over diverse other business units for several number of years. Thus, the company Apple engaged in the tax arbitrage and enjoyed unjust advantage. Opinion Regarding the Fairness of EU Towards Apple As per the reports, the EU states that the effective tax rate of 0.005% is applicable to the overall profits of Apple Sales International, that is the Irish unit that according to the regulators is accountable for purchasing Apple products from different equipment manufacturers from different parts of the world as well as for selling the products in various parts of Europe, the Middle East, Africa as well as in India.Again, the commission also mentioned about an additional unit, Apple Operations Europe that is in charge for manufacturing definite lines of products such as computers for the entire Apple group. The management of Apple has stated that it has paid $400 million in taxes in Ireland in 2014, that is significantly more than what the figure provided by the commission figure suggests. In addition to this, the Senate Permanent Subcommittee on Investigations divulged the factthat a particular Apple subsidiary in Ireland made payments of around just $10 million as taxes during th e period 2011 for the $22 billion in earnings, as per the effective tax rate of roughly 0.05%. This is similar to making payments of $500 in tax on the overall income of $1 million (Bloomberg.com 2016). However, according to the report presented by the subcommittee enumerations were mainly founded on different non-public information to which the management of Apple have responded as per the definite questions. Therefore, it is apparent that Apple runs through effective tax evasion. The company Apple desperately makes efforts to evade the corporate income tax of the U.S that essentially has an apex statutory rate that is equal to 35 percent (Farrell and McDonald 2016). The US tax rate is considered to be the highest in the business world. Particulars that the corporation has released in different public filings reflect the fact that the foreign profits of Apple are taxed at a particular rate considerably lower than even the tax rate of Ireland that is equal to 12.5%. During the year 2014, reports revealed the effective foreign tax rate to be 6.4 percent. Consequently, the regulators of the EU regulators stated that the company attained its tax savings to a large extent in Ireland by way of official rulings that permitted two different subsidiaries of the company Apple counting Apple Sales International, to apportion the earned profit to head offices that existed only on paper and could not have generated such profits. The commission declared that Ireland offered Apple selective tax treatment that permitted the iPhone manufacturer evade the countrys 12.5% effective tax rate and allowed the company an unjust advantage over erstwhile corporations for a number of years. Thus, it can be regarded as a violation of the state-aid directives of the EU. However, on the other hand, it can be said that the EU is also interfering into the tax policy of Ireland and by letting Apple pay less than the 12.5% tax; Ireland is providing state aid to the company (Farrell and McDona ld 2016). Summary Regarding the Person that Receives the Money Tax rates are set by individual EU members, not by the European Commission.Therefore, as per the official rulings the Irish government would have revoke the previous agreement of tax cut with the Apple and take out the tax amounting to 13bn (Farrell and McDonald 2016). Influence on the View Towards Apple from the Perspective of an Investor The Commission's case is not about how much Apple pays in taxes, it's about which government collects the money. As mentioned in the case study, the tax ruling is said to have a profound and at the same time harmful impact on investment as well as job creation in the entire Europe. The upshot of the new tax ruling is anticipated to be intensely troubling and might adversely affect the overall cross-border investment between the nations that is the United States and all other EU Member Nations (Farrell and McDonald 2016). The European agency undertaking the entire investigation has divulged as per evidence that the tax bill during the period 2014 that amounted to roughly 0.005% of the profit figure of Apple's is about $50 for taxes for the profit generation of every $1 million. However, as per the effective tax rate of Ireland that is equal to 12.5 percent, Apple needs to make payments amounting to $125,000 per million (Bloomberg.com 2016). Nevertheless, as mentioned in the case study , a particular to investors, presented by Gene Munster, analyst at Piper Jaffray mentioned that the tax bill of 13bn was not a big transaction for a giant company like Apple.Though in absolute terms the penalty is hefty, the definite tax bill replicates a very small portion of the valuation of the firm. Therefore, the share prices of Apple are expected to remain stable (Griffin and Pustay 2012). Impact of this Ruling on the Foreign Direct Investment into Ireland and the Wider European Union As per the case study, it can be hereby ascertained that the tax ruling is said to have a intense and simultaneously harmful influence on the overall investment as well as employment landscape of the entire Europe. The results of the new tax ruling declared by the EU is anticipated to be extremely troubling and might possible adversely influence the overall overseas investment between the nations that is the United States and different EU Member Nations (Sharan 2012). The management of Apple has cautioned that the new tax rulings of EU might affect the overall future investments in the entire Europe after the issuance of the notification that ordered the company to make payments of 13 bn in back taxes or penalty to Ireland (Farrell and McDonald 2016). However, this fuming response of the Apple as well as from the respective authorities of the EU nation is most likely to ignite a fresh political disagreement and row between both the US and the EU (Madura 2011). The current ruling also threatened to harm the important spirit of economic partnership between the US and the EU. In addition to this, the Treasury Dept. also notified the actions of the EU lacked parity and further claimed that the EU unjustly targeted American corporations and pursued a legal stratagem that was essentially not in agreement with the "well-established international tax standards."Therefore, it would affect the overall job and at the same time wealth creation of the Ireland as well as the wider European Union (Bloomberg.com 2016). References Bloomberg.com. 2016.Bloomberg.com. [online] Available at: https://www.bloomberg.com [Accessed 14 Oct. 2016]. Brigham, E.F. and Daves, P.R., 2012.Intermediate financial management. Nelson Education. Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning. Brooke, M.Z., 2016.Handbook of international financial management. Springer. Farrell, S. and McDonald, H. 2016.Apple ordered to pay up to 13bn after EU rules Ireland broke state aid laws. [online] the Guardian. Available at: https://www.theguardian.com/business/2016/aug/30/apple-pay-back-taxes-eu-ruling-ireland-state-aid [Accessed 14 Oct. 2016]. Frank, J.F. and Pamela, P.P., 2016. Financial Management and Analysis. Griffin, R.W. and Pustay, M.W., 2012.International business. Pearson Higher Ed. Harrison, W.T., Horngren, C.T., Thomas, C.B. and Suwardy, T., 2014. Financial accounting: international financial reporting standards. Investmentz.co.in. 2016. [online] Available at: https://www.investmentz.co.in/ResearchNew/pdf/arbitrage.pdf [Accessed 14 Oct. 2016]. Lastra, R.M., 2015.International financial and monetary law. Oxford University Press. Madura, J., 2011.International financial management. Cengage Learning. Sharan, V., 2012.International Financial Management. PHI Learning Pvt. Ltd.. Titman, S. and Martin, J.D., 2014.Valuation. Pearson Higher Ed. Wild, J., Wild, K.L. and Han, J.C., 2014.International business. Pearson Education Limited.