Property law consultant Essay

This is in reference to your query about legal advice with respect to your property which is currently occupied by three tenants apart from you. This letter explains in detail about each tenant rights, terms and conditions which are legally referenced and relevant to your tenants, residing in ground floor, middle floor and top floor. A view on UK property law, rights and obligations of landlord is provided to you for your understanding and also about your convenient decision making in the matters of your property and also how to deal with your tenants in legal framework. There is also a clear analysis about legal relationship that exists between you and your tenants. First of all, it is important to take a clear note on responsibility of landlord over the property. The said property of Georgian Town House has been taken for a lease period of 25 years and only a period of 9 years have been completed and there are still 16 more years for the expiry of lease period. Therefore, this gives out a fact that it is important to maintain the leased premises. It is a also a fact that you travel on a holiday spending most of your time within and outside UK making it necessary that premises have to be absolutely in tact even in your absence for the convenience of tenants as well to keep the premises out of dilapidation. UK property law clearly states that landlord must undertake repairs to the property whenever required in the structure of the property. The connections of gas, hot water, electrical appliances, common areas and furnitures have to be strictly administered by the landlord. This emphasizes that as a landlord, carrying out repairs wherever required is not only required by property law of UK whereas it is also an act of meeting the obligations and requirements of tenants. Three of your tenants stated that central stairwell which is commonly used by all of you is completely dilapidated and the tenants have been complaining demanding repairs, painting and to establish re-connections of lighting. Please understand that you as landlord have to meet and comply with the UK property laws and any violation to the laws would be seriously viewed inviting penalties. Now, moving on from your rights and obligations as landlord, the next would be a detailed discussion about each tenant and legal relationship that exist between you as landlord and your tenants. Groundfloor – Taxi cab A written agreement of â€Å"licence to occupy† which came into effect on 1. 5. 2008 and as per the agreement taxi cab firm must pay ? 10,000. The taxi cab presently pays a sum of ? 2500 for every three months. The legal relationship between taxi cab and you is that of a tenant and a landlord. Tax cab is responsile for paying the stated sum as rent regularly and tenant is also responsible for bills of gas, electricity, telephone as per the written agreement and further taxes must be regularly paid apart from water and sewerage charges. Taxi cab written agreement expires on 30. 4. 2011 as the agreement is for a period of three years. Therefore it is important to abide by the requests of repair or renovation as required by the taxi cab firm with the fact that lease agreement must be fully complied with meeting the all the requirements. Section 27 pf Tenant Act 1954 is not being discussed here for your reference. Taxi cab also requested you to repair the central stairwell and if this request is not approved by you, there is a scope that taxi cab might waive paying rent, or bring such other damage to the premises which would prove more expensive for repairs to be made. Middle floor which is occupied by a jeweller, who is also your cousin has not entered into any written agreement with you and that does not legally bind neither you nor jewellery to comply with any UK property laws. Oral agreement is not a valid option in the matters of disputes and also consider any decision. However as for now, jeweller is paying a rent of ? 400 per month and is carrying on business during week days. It is also a fact that oral agreement also carries certain rights and obligations both for business tenants and for the landlord, although these cannot be enforced in the courts as written agreements are more valid while filing cases of non-compliance of property laws or tenant laws. The nature of legal relationship between you and jeweller is that of a business tenant and a landlord. Further this tenant must maintain a rent book for the monthly rent paid to you and you are required to put your signature in the rent book whenever you receive rent. This tenant apart from being your cousin has every right and responsibility towards the central stairwell to carryout repairs whereas this must be done with a mutual consent from you. Further it is also a fact that this tenant is standing on the collective opinion of other two tenants that central stairwell must be repaired as it is creating problems for all the clients. Therefore, obliging to the request to repair the central stairwell is more advisable as it would invite more obligations both from business tenants and also from UK property law authorities if in case a complaint against you is launched for non-repair of central stairwell. The top floor is occupied by a commercial artist who also does not carry any written agreement of business tenancy. The tenant also facilitates the floor when there are parties arranged by you which means the tenant is absolutely cordial and compatible with you in the capacity of landlord. This tenant is also paying a small amount towards bills. Further this tenant is also of the opinion that central stairwell must be repaired. All of the business tenants are using the premises all through the business days which means central stairwell is a common area for carrying on respective activities. Another fact is only tax cab firm is a legal tenant with a legal relationship whereas other two business tenants viz. jeweller, commercial artist are not legal tenants due to the fact that there is no written agreement. The sum of rent paid by jewellery and commercial artist is very small whereas taxi cab firm is paying rent on lease. The opinion of all the three tenants is that since the central stairwell is used regularly, it is important to maintain the same in order to prevent any unforeseen occurrence of accidents or breakage. This was the main reason that tenants have approached you to repair the central stairwell. Taxi cab firm along with other two tenants in each floor are performing well in carrying on businesses and therefore, there is no problem of business loss or lack of funds. Further tenants have been very cooperative in paying rents regularly and also in meeting the other expenses as and when required. Some of the rights that can be exercised by you in the capacity of a landlord are viz. , increase of rent, conditions on usage of premises or any other matter pertaining to either rent or premises. Tenants complaints for repair of central stairwell would be valid only when there is a written notice to this effect under Landlord and Tenant Act 1985 which states that notice that be given either verbally or in writing in order to provide sufficient time for landlord to carryout the required repairs. When landlord does not wish to carry out repairs, in such case, tenants have to show the proof of written notice to the court in order to receive a remedial claim. The landlord cannot ignore or overlook any legal responsibilities with regard to the repairs as stated in Section 11 of the Landlord and Tenant Act 1985. As per the law, landlord is responsible for maintaining the roof, gutter, drains, pipes, walls, windows doors or any structure of the property. Section 11 clearly states that landlord must take the responsibility to maintain the repairs of the structure and also to keep the installations such as baths, sinks, sanitary pipes. Taking this section as a guide, central stairwell is within the premises of the property which is used by tenants regularly for business purpose. Therefore, the responsibility of repair rests with the landlord. Conclusively, keeping all of the above facts in view, there are two options at your end to maintain and repair the central stairwell. First is, to carryout necessary repairs to central stairwell and second is to assign the responsibility to one of the tenants whom you confide in to carryout necessary repairs to central stairwell and submit all the necessary bills of repairs to you. Further these expenses can be deducted from the monthly rent paid by all the three tenants. This would solve the problem and further all the tenants would be satisfied. Sincerely, Sd/- (B) Property law consultant References Housing in England – Tenancy Agreements Accessed 20 March 2009 http://www. adviceguide. org. uk/index/family_parent/housing/tenancy_agreements. htm LandLord and Tenant Act 1954 Accessed 20 March, 2009 http://72. 14. 235. 132/search? q=cache:QpO_V-_S0f8J:www. communities. gov. uk/documents/citiesandregions/pdf/131185. pdf+the+Landlord+and+Tenant+Act+1954. &cd=3&hl=en&ct=clnk&gl=in Landlord and Tenants Rights Accessed 20 March, 2009 http://www. insolvencyhelpline. co. uk/legal_issues_explained/landlords_and_tenants_rights. php Renting a home. The key to a quiet life Accessed 20 March, 2009 http://www. lawsociety. org. uk/choosingandusing/commonlegalproblems/rentingahome. page Section 27 Landlord and Tenant Act 1954: a tactical approach Accessed 20 March, 2009 http://www. practicalconveyancing. co. uk/content/view/7631/1121/ The rights of renters Accessed 20 March, 2009 http://www. consumerrightsexpert. co. uk/TheRightsOfRenters. html Tenancy agreement service Accessed 24 March, 2009 http://www. tenancyagreementservice. co. uk/verbal-tenancy-agreements. htm Landlords’ and Tenants’ repairing obligations Accessed 24 March, 2009 http://www. tenancyagreementservice. co. uk/repairing-obligations. htm#notice-of-repairs

Legal Forms of Business in Sri Lanka

Introduction A business also called a company, enterprise or firm is a legally recognized organization, designed to provide goods and services to consumers. According to the purpose of the business, ownership of the business and nature of economic contribution of the business; the business can fall into one of the three standard sectors. There are; private sector, public sector and nonprofit sector. The part of the economy concerned with providing basic government services is called public sector. In most countries the public sector includes such services as the military, public transit, primary education and healthcare. Their aim is to give service to the people and less emphasis is made on profit making. Public cooperation is the widely known type of public sector business entity. The non-profit sector is derived with organizations that do not distribute their surplus funds to owners or shareholders, but instead use them to help pursue their goals. Examples include charitable organizations, trade unions, and public arts organizations. In private sector, businesses are financed and controlled by individuals or private institutions, such as companies, stockholders, or investment groups. These businesses run for private profit and they are not controlled by the state or the government. There are many types of business entities defined in the private sector and authorized by the legal systems of various countries. These legal forms of business include; †¢ Sole Proprietorship †¢ Partnership (General Partnership, Limited Partnership and Joint Venture) †¢ Corporation (C Corporation and S Corporation) †¢ Limited Liability Company (Private and Public) These legal forms have been derived according to their Source of the capital, Value of capital investment, Nature of ownership, Number of owners, Nature of liability and many other factors. Each legal form has its own advantages as well as disadvantages. When making a decision about the type of business to form, there are several criteria you need to evaluate based on advantages and disadvantages of above mentioned legal forms. The most important fact is cost of formation of the business and cost of ongoing administration. This includes cost of record-keeping and paperwork, as well as the costs associated with administrative requirements. Legal liability is the next thing to be considered and it defines to what extent the owner need to be insulated from legal liability. Based on the individual situation and goals of the business owner, he has to consider what the available tax implications are because it is also an important factor. Finally the owner has to think about the future needs and whether the legal forms support flexibility feature. Sri Lanka Company Act, No. 7 of 2007 and Company Act, No. 17 of 1982 have defined Sri Lanka legal forms of organizations, which can be the choices for Sri Lankan business community when forming a new business. Legal Forms of business in Sri Lanka include; †¢ Sole Proprietorship †¢ Limited Liability Company (Private and Public) †¢ General Partnership Sole Proprietorship A sole proprietorship also known as a sole trader is a type of business entity which is owned and run by one individual and where there is no legal distinction between the owner and the business. Sole proprietorships are forms of business ownership that mingle the owner's rights, liabilities and responsibilities with the business' rights, liabilities and responsibilities. Regardless of the state of the business, the procedures we need to follow to form a sole proprietorship are fairly simple, and do not even require an attorney, accountant, or business consultant. There are no legal requirements for establishing a sole proprietorship, other than obtaining the necessary local business license and permit. As the sole proprietor, owner has the full control and responsibility for the business and its operation and he makes all the decisions. With this type of business entity, owner has complete freedom over operating the business, because he is responsible for all transactions and activities occur in the business. All assets of the business are owned by the owner and all profits and all losses accrue to him. He is personally responsible for all debts of the business and must pay them from his personal resources. This means that the owner has unlimited personal liability for the business. Also, owner is less burdened by government restrictions and control, and he has less to do in terms of reporting and taxes. The main advantage of a sole proprietorship is that they are easy to start up and to close. The reason is, they are less expensive and also subject to fewer regulations compared to other types of businesses. Since the owner has full autonomy with regard to business decisions, sole proprietorship businesses are easy and inexpensive to discontinue. The second advantage is that the owner can take all the profits of the business and there is no profit sharing. This may be the most significant motivation for most businesses to become sole proprietorship type. At the same time, all losses accrue to the owner and he does not have the tension regarding conflicts among the partners as there are no partners. In sole proprietorship business type, the owner of the organization pays self employment taxes on the profits made. It makes tax filing much simpler and hence this can be considered as another advantage for sole proprietorship business type. Since this is not a corporation; it does not pay corporate taxes. The remarkable disadvantage of the sole proprietorship is that the sole trader will likely have a hard time with raising capital since he has to make up for all the business's funds. He may have to use his own money or personal loan for the business. The next disadvantage is; the owner of the business has unlimited liability as he is responsible for the business's debts. As the business grows, the risks accompanying the business also tend to grow, and if the business is sued, owner and his personal assets are at risk. Sole proprietorship business type is very prominent in Sri Lanka, may be because form of the business is very straightforward. As a third world country with low rate of individual income, starting up a business with low capital is a very convenient factor for any Sri Lankan business person who is thinking of having an own business. There several home based business running in Sri Lanka such as; groceries, stationary shops, pharmacies, fashion stores and they can be categorized as sole proprietorship business, because they are owned by single person. Freelance writers, copy editors, photographers and craftspeople also have chosen to run their businesses as a sole proprietorship. Sri Lankan government has identified the importance of sole proprietorship businesses, in terms of their contribution to the country’s development. So the government is encouraging this business community, to develop their businesses, by providing necessary financial aids, resources, equipment and guidance. Since Sri Lana is based on an agricultural economy, we can encourage more farmers to form their own sole proprietorship businesses to sell their goods, and this will reduce the terrible effects occurring from the intermediate business people. If farmers can sell their goods directly to consumers, they may be able to get full profit and it will encourage them to develop their business. This will ultimately lead to a high development in Sri Lanka’s economy as well as society. Limited liability Companies (LLC) A Limited Liability Company (LLC) is a type of business organization that combines some aspects of a corporation with those of a sole proprietorship or partnership. The primary characteristic a LLC shares with a corporation is limited liability; that is personal liability of company's members for the business's debts is limited. The primary characteristic LLC share with a partnership is the availability of pass-through income taxation; that is LLC is not taxed as a separate entity. Forming a LLC may not be as simple as a sole-proprietorship; however, the process is much less than a corporation. There are two main actions: †¢ Articles of Organization: Have to file articles of organization with the secretary of province and pay the required fees. Articles may be prepared by a lawyer. An LLC business entity may be file as a corporation, partnership or sole proprietorship in terms of tax return. †¢ Operating Agreement: Have to develop an operating agreement which helps to define the company profit sharing, ownership, responsibilities, and ownership changes An LLC may have one or more owners, and may have different classes of owners. If the LLC has a single member, it will be disregarded as separate from its owner, and will be treated as a sole proprietorship or a division of its owner, unless it elects to be taxable as a corporation. An LLC that is filed for taxation as a partnership can achieve both conduit tax treatment and limited liability protection under civil law and a LLC filed for taxation as a partnership does not have the ownership restrictions. An LLC is typically managed by its members, unless the members agree to have a manager handle the LLC’s business affairs. LLCs do not issue stock and are not required to hold annual meetings or keep written minutes. Generally, members of an LLC that are taxed as a partnership may agree to share the profits and losses in any manner. Members of an LLC receive profits and losses in the same manner as shareholders of a corporation. In general, all the owners and members are shielded from individual liability for debts and obligations of the LLC. The main advantage of LLC is that owners of the LLC have the liability protection of a corporation because it exists as a separate entity much like a corporation. Also members do not hold personally liable for debts unless they have signed a personal guarantee, and this is a great relief for all the members. LLC can select varying forms of distribution of profits, unlike a common partnership where the split is 50-50. Hence flexible profit distribution is another advantage of LLC. The LLC business structure requires no corporate minutes or resolutions and is easier to operate. This can be pointed out as the next advantage of LLC. All the LLC business losses, profits, and expenses flow through the company to the individual members. So, it avoids the double taxation of paying corporate tax and individual tax. Generally, this flow through taxation will be a tax advantage. The most significant disadvantage of LLC is the limited life time of business. A LLC is dissolved when a member dies or undergoes bankruptcy whereas corporations can live forever. Business owners with plans to take their company public, or issuing employee shares in the future, may be not best served by choosing a LLC business structure, because going public is bit complicated with LLC. So this can be again a vital disadvantage of LLC structure. Running a sole-proprietorship or partnership will have less paperwork and complexity compared to LLC. So this added complexity also can be pointed out as a disadvantage of LLC structure. There are two major types of companies operating with limited liability status in Sri Lanka. ? Private Limited Companies ? Public Limited Companies Private Limited Companies A Private Limited Company, theoretically also refer to a private company limited by guarantee, is a type of company incorporated under the laws of England in certain Commonwealth countries. Private limited companies are required to have the suffix â€Å"Limited† (often written â€Å"Ltd† or â€Å"Ltd. â€Å") or â€Å"Incorporated† (â€Å"Inc. â€Å") as part of their name. It has shareholders, but its shares may not be offered to the general public. This means that shares are usually sold to family, friends and business contacts. The liability of the shareholders to creditors of the company is limited to the capital originally invested; that is to the nominal value of the shares and any premium paid in return for the issue of the shares by the company. A shareholder's personal assets are thereby protected in the event of the company's insolvency, but money invested in the company will be lost. Most companies, particularly small companies, are private limited companies. One of the main advantages of Private Limited Company is, they are easy to set up because; the shares are sold among family, friends and business contacts. Limited liability is another advantage of a Private Limited Company. The shareholder's liability is limited to the value of the shares held by them. If things go wrong for the business, personal assets of a shareholder cannot be used to pay off the debts. Since boards of directors are usually the main share holders, the ownership and the control are closely connected. Therefore decisions can be taken more quickly and this can be pointed out as another advantage. A Private Limited Company has a separate legal existence. This means that properties will be owned by the company itself and all contracts would be signed on its behalf. The directors and secretary can only act as agents. Therefore the company is not dissolved on the resignation, bankruptcy or death of a director which is a vital advantage of Private Limited Company. The company can be dissolved only by winding up, liquidation or order of the Registrar of Companies or by the Court. When we think about advantages, tax benefits of Private Limited Company are also can be considered. The directors of the company are required to pay income tax but the company pays corporation tax on company profits which is one rate of tax only and averages out at much less than if income tax were paid on the profits. Though Private Limited Company has many advantages, there are some disadvantages which often deter small- and medium-sized business owners from setting up private limited companies. Many Private Limited Companies are very profitable. Unfortunately, these profits can become diluted because they must be evenly distributed among all shareholders, and many Private Limited Companies have up to 50 shareholders. So this becomes the major disadvantage of Private Limited Company. The next point that can be a vital disadvantage is shareholders in a Private Limited Company are not able to sell or transfer their shares to the general public. The 50 or so shareholders that comprise a Private Limited Company must keep their shares and cannot trade them on any stock exchange. A Private Limited Company can be quite complex to create, meaning that lawyers and accountants almost always need to be involved in the Private Limited Company from the start. This can be costly and hence a disadvantage. The importance of Private Limited Companies in Sri Lankan economy over the last 15 years has been tremendous. The opening up of Sri Lankan economy has led to free inflow of investments along with modern cutting edge technology, which increased the importance of Private Limited Companies in Sri Lankan economy considerably. Previously, the Sri Lankan market was ruled by the government enterprises but the scene in Sri Lankan market changed as soon as the markets were opened for investments. This saw the rise of the Sri Lankan private sector companies, which prioritized customer's need and speedy service. Most of the pioneering businesses in today’s Sri Lankan business world are categorized as Private Limited Companies. Some of the best examples are Richard Pieris & Company PLC; (One of the largest and most successful diversified business conglomerate), Abans Group – Abans Private Limited; (Represent world famous brands of household items), Singer (Sri Lanka) PLC; (Household durable company), ODEL (PVT) LTD; (Sri Lanka's foremost fashion gallery). Private Limited Companies are often considered the Sri Lanka's version of limited liability companies. This may be because; for many years, forming businesses with the family and friends has been a custom of Sri Lankans. There are many examples such as Perera and Sons (PVT) LTD; (One of Sri Lanka's foremost baker and caterer), H. Don Carolis & Sons (PVT) LTD; (Manufacturers of fine hand crafted wooden furniture), Ebert Silva Touring Co. Ltd; (pioneering Company in the travel and tourism industry) . These are consider as successful family businesses and categorized under Private Limited Company type businesses. To promote private sector domestic investments, the Sri Lanka government has recently brought the bank interest rates down from 20 percent to around 10 percent for borrowings. Public Limited Companies A public limited company (legally abbreviated to plc with or without full stops) is a type of limited liability Company incorporated under the laws of England in certain Commonwealth countries and it is permitted to offer its shares to the public. This means that Shares in a public limited company, can be traded on the Stock Exchange and can be bought by members of the general public. The Capital needed to start a Public Limited Company could come from two different sources; part of the money comes from a loan from the bank, and the rest comes from shares sold to the public, via the stock market. The liability of the shareholders to creditors of the company is limited to the capital originally invested; that is to the nominal value of the shares and any premium paid in return for the issue of the shares by the company. A shareholder's personal assets are thereby protected in the event of the company's insolvency, but money invested in the company will be lost. The dividend is paid out using the profits from a PLC. The profit of the public limited company is divided into percentages and is paid out to shareholders. There are many advantages of operating the business as a Public Limited Company, and of registering the company on the stock exchange. For example, equity capital obtained from an initial public offering is considered a permanent form of capital since there is no interest to be paid on the equity, and it is not repayable like debt. Funds generated by a public offering are, therefore, considered a relatively safe form of capital for a business and this can be pointed out as the main advantage of the Public Limited Company type. Going public can also allow a company the freedom and flexibility to spend capital, as it needs to finance its growth and further development, providing a solid financial base on which to build. This will be a vital motivate point for anyone who think to start a new business as Public Limited Company. Many companies use stock and stock option plans as an incentive to attract and retain talented employees. It is increasingly common to recruit and compensate executives with a combination of salary and stock. Stock can be instrumental in attracting and keeping key personnel. Public companies are more likely to receive the attention of major newspapers, magazines and periodicals. The proper use of press releases, interviews or news stories can increase investor awareness, shareholder value, and demand for the stock, sales and revenue. Once a company becomes public it has to disclose so much information to public on regular intervals. This includes share holding pattern, quarterly and annual financial statements, profiles of directors etc. So it can be pointed out as one of the disadvantage of Public Limited Company. In a Public Limited Company decisions take time is too long and it also can be a disadvantage. This is because implementation of any key decision is subjected to the approval by the board of directors elected by share holders. Shareholders in public companies expect a steady stream of income from dividends, which might mean that the business has to concentrate on short term objectives of creating a profit and this may be a vital disadvantage because it might be better to work on longer term objectives, such as growth and investment. The most significant disadvantage Public Limited Company has is the threat of takeover. This is because they are traded publicly and another company can buy up a large number of shares and they can then persuade other shareholders to join with them to vote in a new management team. The Sri Lankan stock market has become quite vibrant and booming, particularly as a result of the end of the war, and this was a vivid point for growth of Public Limited Companies. New companies made their public offerings and were oversubscribed during the first day itself. There is considerable demand for company shares in the market and we can see many giants companies have turned into Public Limited Companies. These companies represent banking, finance, insurance, healthcare, telecommunication, food, beverage and so many other sectors. Most important examples are; Commercial Bank of Ceylon Ltd; (Adjudged as the best bank in Sri Lanka), Janashakthi Insurance; (3rd largest general insurance company in Sri Lanka), Sri Lanka Telecom Ltd; (The premier telecommunication service provider in Sri Lanka), Cargills (Ceylon) Ltd; (Sri lanka's largest food network) and Nawaloka Hospitals Ltd; (Asia's largest and most trusted healthcare hospital). The end of the war has put Sri Lanka on the radar of global companies as a country with attractive investment proposition opportunities. As the issuances of shares by resident companies to foreign investors are permitted in terms of a general permission, many resident companies have issued their shares to foreign investors. They include; Lanka IOC; (75% of shares owned by Indian Oil Corporation) and Millenium IT; (Shares were bought by London Stock Exchange). General Partnerships A General Partnership is the most simplistic type of legal structure designed for the situation in which two or more people are collaborating in some type of business activity. The entities involved in a partnership can be individuals, corporations, or trusts. General partnerships are usually started with good friends or family. Starting up a new business is a huge risk and gigantic leap of faith. People who open up general partnerships need to trust each other and work well together. Even if the business does not need a lot of assets to start or operate, still it needs a lot of money to open up a business. General partnerships allow more than one individual to carry the financial burden. This is ideal and makes a business much easier to open. By default, the profits and losses generated by a General Partnership are shared equally among its partners. However, typically a partnership agreement is created to further define the rights, responsibilities, and duties of each partner, as well as the terms of perpetuity if one of the partners withdrawals from the partnership. Financial responsibility is shared equally among the partners, with each partner jointly and severally liable for all business debts and obligations which means that the partners are jointly liable for any and all legal claims against any of the partners. The taxation of a General Partnership is calculated at the individual level. General partnerships can be less expensive to form with a limited start up cost and it has a shared financial commitment, which can be consider as main advantages of this business type. Also it requires less paperwork and formalities which encourage people to form their businesses as general partnerships. General partnerships can thrive when each partner brings a specific strength to the business. If each partner takes on a defined role and there is general agreement on the business plan, goals, and visions from the outset, a partnership can be advantageous. Work can get done more quickly, and having several partners involved will increase the potential of acquiring resources and attracting backers. In the end, the success of such an endeavor depends largely on the personalities of the parties involved. General partnerships offer members the advantages of shared risk and total control over the transactions of the business. One of the most significant benefits of a General Partnership is simplified tax filing, since no corporate forms or double taxation is required. As a pass-through tax entity, this form of business pays no direct tax instead its individual owners carry the tax burden However, the wide array of disadvantages of a General Partnership is what makes it arguably one of the worst organizational business structures available. Because of the lack of corporate structure, a General Partnership does not establish any kind of separate business entity from the partners. This means that the partners are totally unprotected from any litigation against the business, and their personal assets can be seized at any time to cover the unmet obligations of the business. Even worse, each partner is liable for the actions of the others on behalf of the business. So if one of the partners was to execute an agreement without the knowledge of the others, each partner would become equally obligated to the terms of that agreement. The same is true for credit obligations. If any of the partners secure credit on behalf of the business, each partner would become equally obligated to the terms of that debt. In addition, without a Partnership Agreement, there is no guarantee of perpetuity for a General Partnership if one of the partners dies, becomes disabled, or withdrawals from the business. For these and other reasons, general partnership agreements should be drawn up carefully with legal counsel, and signed by all partners. Additionally, there should be a means in place of dissolving the partnership in the case of death, disability, or if one partner should want out of the business for any other reason, personal or professional. Sri Lanka, as a country with low individual income, general partnership would be an idle business type because it gives you pool of resources and financial encouragement to start a new business. Since family businesses are very famous in Sri Lanka, anyone can get together with his family and friends to form the business. Since each partner has a vital contribution to the business, skills and abilities of them will guide the business to success. There are several businesses in Sri Lanka, engaged in all types of sectors such as; grocery, pharmacy, restaurant, book shop and laundry; which can be categorized into general partnership business type. Sri Lankan government has identified the importance of general partnership businesses, in terms of their contribution to the country’s development. So the government is encouraging this business community, to develop their businesses, by providing necessary financial aids, resources, equipment and guidance.

Company law Assignment Example | Topics and Well Written Essays - 2250 words

Company law - Assignment Example The firm which was formed five years go in the town of Oldchester is therefore, a partnership for a fixed term with written set of partnership articles. The partnership deed is a contractual agreement between the partners in a given partnership. It stipulates guidelines and the relationship between the partners and between the partners and third parties such as the firm. When former their partnership, the three partners, Lindsay Peart, Mary Hope and Janine Foster had drawn a partnership deed. One of the clauses which are in the deed is 18 on the conduct of partners and condition for expulsion of a partner. Of late, the partnership has been parting in the midst of a crisis caused by uncouth conduct of one of the partners, Lindsay Peart. Lindsay has been away from the daily management of the partnership on the pretext of sickness. However, the other two partners have information that she had actually been convicted and fined for criminal offence for damage. To make matters worse, her s ocial behavior has had negative effect on the firm image. It is alleged that she had written some swear words on the wall of a Bank in the town with spray paint while under the influence of alcohol. The behavior of Lindsay has become unbearable prompting the other two partners to consider expelling her from the partnership. ... The process of expelling Peart from the partnership will be heavily guided by the clause 18 of the partnership deed and the partnership Act of 1890 (HM Revenue &Customs, 2011). The clause 18 advices Mary and Janine to follow the due process; by writing to notify her of their intention to exorcise her from the partnership. The notice can be served to her in person or be left the partnerships’ office (Mesriani Law Group,2011). In the notice, Mary and Janine should quote extensively clause 18 to make Peart aware of the grounds for expulsion. Notifying her of the reason for expulsion will avoid loosing a legal case as happened in Barnes v Young where it was rulwed that the partnes had an obligation to notify the expellee on reasons for expulsion. The apparent absence of Lindsay in the firm has been the major cause of the upheavals resulting in the halting of the extension project and the resulting legal battles with the contractor. Initially, the firm had entered into a contract w ith standard Construction Ltd to extend the premises by adding a new entrance hallway to their office. Standard Construction Ltd successfully sued Foster, Peart and Hope Architects for damages amounting to ?4,000 for the work completed. Why place the blame on Lindsay, one would ask. As a matter of fact, Foster, Peart and Hope Architects are a partnership where the partners are actively involved in the running of the business on day to day basis. The three partners share duties and other roles within the firm. Apparently, Lindsay Peart was directly responsible for the implementation of the extension project, leaving the other two partners to concentrate on other

US. Energy Policy Essay Example | Topics and Well Written Essays - 1000 words

US. Energy Policy - Essay Example eaties and other incentives to investment, that aim at revamping the energy sector to make it responsive to modern day needs as well as making it sustainable for future generations (Moselle Jorge and Richard 117). The US Energy Policy is a collective responsibility of various organs at the federal, state and local authorities. These organizations have the responsibility of managing production or energy, its distribution and consumption. They also address issues such as gas mileage standards and building codes. Currently, about 85% of energy in the US comes from fossil fuels while the rest comes from Nuclear and Hydro stations. Most of the energy is used in industries, transport and domestic use. A big percentage of oil, gas and electricity imports in the US comes from Canada (Moselle, Jorge and Richard 106). The current energy policy in the US includes three Energy Policy Acts and various initiatives to promote renewable sources of energy, innovation and affordability of energy. President Obama’s administration has instituted various reforms in the energy sector that aim at reducing CO2 emissions in the atmosphere and promote sustainable energy development. The US government has over the years, proposed different initiatives as a response to different energy needs, but there still lacks an elaborate long-term energy policy. The fact that is no elaborate energy policy for the long term has elicited heated political debates with some people criticizing the government for being short cited and only responding to energy crises at the expense of preparing for the long-term challenges. There is also criticism that government energy policies in the US enacted after the oil crisis in 1973 ignore market forces and technology to provide quick fixes for emerging crises. Scholars in the US have also criticized Energy Policies for not focusing on research, innovation and entrepreneurship in the energy sector. They criticize the energy policy for focusing on short-term

Newborn Thermoregulation at birth Essay Example | Topics and Well Written Essays - 1750 words

Newborn Thermoregulation at birth - Essay Example The temperature of the baby is dependent not only on the thermoregulation of the baby, but also on the environment and the clinical condition of the baby. It is a very interesting fact that, an unattended baby loses heat very fast and the temperature can decrease by several degrees (British Columbia Reproductive Care Program Policy Manual, 2003). Nurses and midwives who attend to deliveries have a major role to play in helping newborn babies maintain temperature. They are the first people to come in contact with the little ones and they have a major responsibility to ensure that the baby is able to maintain appropriate temperature. They also need to make sure that the environment of the baby, including the towels, resuscitation equipment and the room are pre-warmed much before the baby is delivered. Attending to the needs of temperature in babies is very important because thermal disparities can lead to devastating metabolic consequences and can contribute to increased morbidity and mortality in the newborn. In this essay, thermal regulation in a newborn will be discussed. In this context, the role of a midwife in promoting the health of the newborn will also be reviewed. The capacity of the body to maintain equilibrium between production of heat and loss of heat for sustenance of temperature of the body within a normal range is known as thermoregulation. Neutral thermal environment is that environment in which the infant uses only minimal oxygen and expends minimal energy for maintenance of temperature. Thermoregulation of newborn is a much studied and important topic because; disruptions in thermal regulation can lead to hyperthermia and cold stress, both of which can lead to devastating metabolic consequences in the newborn. The normal core body temperature of the newborn is 36.5- 37.2 degree C. Severe hypothermia is when the temperature is

GLA (Greater London Authority) and MAYOR Essay Example | Topics and Well Written Essays - 2500 words

GLA (Greater London Authority) and MAYOR - Essay Example The purpose for electing a mayor is to represent London through one person who is responsible for all its development, strategic planning and peace discipline. Boris Johnson is the present mayor of London holding an authority according to Greater London Authority act 1999 and 2007.( GLA Report, 2009) POWERS AND RESPONSIBILITIES: Greater London authority is funded by the central government and local council taxes to carry out their desired plans. GLA itself does not work on any project, whereas holds an umbrella under which four major functional bodies work on the directed plans released by mayor. These four departments are the functional bodies which are: Transport for London. Metropolitan Police Authority. London Development Authority. London Fire and Emergency Planning Authority. GLA is responsible to communicate with internal bodies and London Borough councils are legally bound to follow strategic plans and if not, than Mayor has the right to decline the decisions that are not in interest of London or its public made by London Borough GLA claims to be a successful practitioner in regard to their planned strategies in terms of providing a quality life to all Londoners. Keeping the developments made by GLA in London, Government proposed a plan in over handing more powers and responsibilities to Mayor to wor k with better framework of all sectors including all the remaining sectors which were not under Mayor Authority previously like housing, skills and education, environment, waste management, and planning. This proposal was released on 30th November 2005 after reviewing all the achievements made through proper strategic planning and implementations. Some of the successful plans carried out to maintain the competition with the rest of the progressing cites in the world. London is a financial hub which makes a major contribution in the economy of United Kingdom. To meet the unique challenges, Mayor designed strategies to maintain the efficiency of Londoners involving minorities with a clear layout of Capital investment projects. Some of the successes Mayor achieve during his rule show an investment of 10 billion pounds on transport development project, security measures were improved by increasing the number of police around 8000, a joint venture with government of childcare program was introduced, the most complimenting achievement was the selection of London for hosting Olympic Games of 2012. Thus Mayor and GLA progressed towards bright prospects of London and therefore, GLA in support of Mayor accepted some

Organizational Culture Essay Example | Topics and Well Written Essays - 500 words - 1

Organizational Culture - Essay Example Once an employee finds his work and organization meaningful, he goes for the extra mile as a token of appreciation to the company. This rubs down on the customer service exemplified by the crew which customers can’t help notice. If an organization would look closely and find ways to boost employee’s morale without spending so much, it only needs t o create a good and positive culture.Google.com illustrates the Google Culture by illustrating that : Our commitment to innovation depends on everyone being comfortable sharing ideas and opinions. Every employee is a hands-on contributor, and everyone wears several hats. Because we believe that each Googler is an equally important part of our success, no one hesitates to pose questions directly to Larry or Sergey in our weekly all-hands ("TGIF") meetings – or spike a volleyball across the net at a corporate officer.( www.google.com/corporate/culture.html) Although Google Inc. is was established for just less than a decade ago, this technology service provider based in Mountain View, California has gone a long way in terms of employee motivation. For two consecutive year, it s employees voted it as â€Å"Best Company to Work for in America† which is quite a feat for an online company. Indeed, ever since it was founded, Google company has long prided itself as an untraditional workplace, almost devoid of middle management, which is obvious in the relationship and work environment in the organization. According to Gupta (2009), Google is the largest brand in the whole world today; a brand name which is set up upon a culture that is low on politics, great at sharing resources and sharing wealth, and full of meaning and significance, and high on trust. On the other hand, ther is mor e to Google aside from plush offices and much publicized payment package, more thoughtful set and deeper factors have been acknowledged

The Impact of Structural Changes in Rents on Different People Research Paper

The Impact of Structural Changes in Rents on Different People - Research Paper Example The previous Conservative government up to 1997 had a policy of allowing social rents to increase with the intention of reducing public expenditure on subsidies with little regard to the impact on affordability or work incentives for tenants. They argued that rent increases allowed help to be diverted to those in greatest need. Better-off tenants met rent increases out of their own pockets while Housing Benefit 'took the strain' for the poorer tenants. This, however, created serious problems of benefit dependency and work disincentives throughout the country. The present Labour Government has already introduced the national minimum wage and Working Families Tax Credit (WFTC) in order to tackle poverty, promote work incentives and reduce benefit dependency. Realignment of rents in line with this thinking has been taken up on priority. The Office of the Deputy Prime Minister (ODPM) now changed to the Department of Communities and Local Government (DCLG) [since May 2006] has issued seve ral guidelines on the calculation and setting of rent for different social housing properties. Since April 2002 rents are calculated according to a formula based on relative property values, local earnings and property size. Restructured rents are calculated using the formula and data set out in the DCLG guide to Social Rent Reforms. Circular R2-27/01: ‘Rent Influencing Regime – Implementing the Rent Restructuring Framework’ also sets out the calculation of target rents. The complex mosaic of rental patterns in the social rented sector begins to make sense once the nature of individual rent schemes is explored.

Sweatshops Essay Example | Topics and Well Written Essays - 750 words

Sweatshops - Essay Example Nike violated laws about working conditions, working hours, and forced overtime. They have been labeled as employing ‘sweatshop’ conditions in their manufacturing units. Due to globalization markets expanded and the market discipline intensified. This discipline penetrated into the spheres of lives of people previously untouched. The global garment industry offers the western consumers a wide variety of styles and fashion at affordable prices. Competition in the industry gave rise to sweatshops. To survive amidst competition, market restructuring had to be done in the form of buyer-driven commodity chains and lean retailing (Micheletti, 2006). They had to respond to the changing consumer demands for fashion and quality at reasonable prices. They had to invest to create and satisfy the fluctuating demands of the consumers. To deliver fashion and quality they had to rely on the individual garment workers and not the machinery. People started clamoring for branded products and brand culture was what became the decisive factor. Sweatshops are not new to America and since the industrial revolution many generations have toiled in sweatshops. Usually women, children or unskilled workers are used in sweatshops from the poverty-stricken families, who have no other option to earn a livelihood. Their pay is sub-standard and the working conditions are unsafe and unhygienic. Although it essentially started in the garment industry, but it exists in other industries as well. Sweat shops are the result of greed and opportunism; they may also stem from competitive pressures. These have come into existence due to globalization, government regulations, immigration, business practices, racial, ethnic and gender discrimination. The people are underpaid and overworked while the working conditions are unsanitary and far from reasonable. It violates safety, heath, wage and child labor laws. People have gone to the extent of saying that they would

Towards Equality Of Women Essay Example for Free

Towards Equality Of Women Essay Nowadays, gender became a very sensitive issue. The word gender is not only limited to feminist and masculinity. Other than that, feminist movements are very active. They claim that man and women should be equally treated. Certain jobs and career should not be limited to a specific gender. There is also a kind of feminist movement that claims that women can do masculine work and engage in masculine sports. Examples are women who are working as cab drivers, police, and soldiers and joining sports such as weight lifting, wrestling, and boxing. Sapphireblue.com defines amazon feminism as follows: â€Å"Amazon feminism is dedicated to the image of the female hero in fiction and in fact, as it is expressed in art and literature, in the physiques and feats of female athletes, and in sexual values and practices. Amazon feminism is concerned about physical equality and is opposed to gender role stereotypes and discrimination against women based on assumptions that women are supposed to be, look or behave as if they are passive, weak and physically helpless. Amazon feminism rejects the idea that certain characteristics or interests are inherently masculine (or feminine), and upholds and explores a vision of heroic womanhood. Thus Amazon feminism advocates e.g., female strength athletes, martial artists, soldiers, etc. [TG]†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In my own opinion, feminism and masculinity are only defined by the society. Masculinity just varies and it depends on how it is viewed in a culture. For example, there was a time in Japan when crying and being soft was their idea of masculinity. This view of masculinity might shock us because of our modern view but there was a time when it really existed in Japan. It is very interesting to know that there was also a time in Japan when masculinity means being a warrior or a samurai. It only means that an era or culture sets the standard of masculinity and there is no such thing as absolute masculinity.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On the other hand, there are people who think that there is such word as â€Å"too masculine†. It only means that an image or nature of work display too much quality that only man can satisfy. This word disqualifies any woman from doing or fulfilling that â€Å"too masculine responsibility. Now that we are living in a modern society, I think that the word â€Å"too masculine† is no longer applicable. Thanks to some feminist movements, career or any other responsibility are no longer limited to a specific gender. Any person, man or woman, is entitled to a career or responsibility as long as he or she is qualified. Actually, there are a lot of woman who are excelling in those fields which are traditionally for men. Examples are successful political leaders such as Gloria Macapagal Arroyo of the Philippines, Benazir Bhuto of Pakistan, and Margaret Thatcher of Great Britain. They have proven that women can lead a nation as long as effective as men. Here, we can see that leadership position in the field of politics is no longer too masculine for a woman. Personally, I don’t believe in the word â€Å"too masculine† anymore. When I was a young student, I used to believe that each gender has a specific responsibility assignment. For example, taking care of children is for women only because of their gentle nature. But now, my mind was opened by feminist movements. Women can do tough work because they can also display strong character. On the other hand, men can also take the responsibility of women because they also have a gentle side.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Although feminist movements promote gender equality, it also has a negative impact in our society. Based on what I observe in our society, manhood is no longer respectable. Sometimes, I feel that women are abusing gender equality. As a matter of fact, there is a kind of feminist movement which claims that men are no longer needed in the society. It is called radical feminism. About.com defines radical feminism as follows: â€Å"Radical feminism is a philosophy emphasizing the patriarchal roots of inequality between men and women, or, more specifically, social dominance of women by men. Radical feminism views patriarchy as dividing rights, privileges and power primarily by gender, and as a result oppressing women and privileging men. Radical feminists tend to be more militant in their approach (radical as getting to the root). Radical feminism opposes existing political and social organization in general because it is inherently tied to patriarchy. Thus, radical feminists tend to be skeptical of political action within the current system, and instead support cultural change that undermines patriarchy and associated hierarchical structures. â€Å"   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Even media promotes an image of a man that is submissive to women. Example is the Ax deo spray commercial where men act like sex slaves of women. Also, media nowadays suggest that women can use sex and their physical beauty to manipulate men.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   During our pre-agricultural past, when men and women are still hunters and gatherers, gender equality already exists. We can say that gender equality already exists because men and women are living in a egalitarian society. They had what we call values of belonging which is characterized by self restraint, generosity and mutuality. As explained by Carol Finders in tworock.com: â€Å"Throughout the eons that preceded the agricultural revolution, Flinders notes, our ancestors were hunter-gatherers. Certain values are intrinsic to that way of life wherever it is lived.   Self-restraint, generosity, mutuality, balance, and a warmly reverent connection to the earth and other creatures are all adaptive to a nomadic, foraging existence.   They are the values of Belonging, and they defined the human condition for so long they exist still – in longing, in faint memory as an indestructible stratum in consciousness itself.†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   On the other hand, the culture of enterprise started to emerge during agricultural development. Men and women started to acquire their own property. In the culture of enterprise, aggression and competition are prevalent. As stated by Finders: â€Å"With the rise of agriculture and city-states, beginning just ten thousand years ago, a new set of values became adaptive: irreverence, willingness to exploit the natural world for profit; acquisitiveness, aggression, and competitiveness. The values of Enterprise.† I think that it is not necessary to take more of values of belonging because it is no longer applicable to our society. Culture of enterprise is well stabilized in our society and changing it may cause instability. Although aggression and inequality is inevitable in the culture of enterprise, I believe that we can regulate it by promoting positive values such as justice and respect.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I chose education as a subject area to discuss the contrast between values of belonging and culture of enterprise. It is obvious that the culture of enterprise is very dominant in field of education. Nowadays, education is used to promote a person from his or her current social status. We can notice that mostly, education is only exclusives to the rich and middle class people. It is because educating the poor will surely uplift the status of poor people. If everyone can have an equal opportunity for education, poverty will be lessen. Here, the characteristic of the culture of enterprise is very evident and these are competition and acquisitiveness. We can’t deny the fact that educated people acquire the most number of properties and wealth. Meanwhile, if our society is still living in the values of belonging, definitely education will be free for all. Because in the values of belonging, everyone is equal and there is no competition.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   We can apply the culture of enterprise to those societies where there is gender inequality. In those cultures where women are treated as second class citizen, women are deprived of the rights to education. It is because education can uplift the status of women in the society. Educated women will threaten the status of men in the society. Educated women can acquire more property than educated women. Here we can see that there is aggression and competition which are qualities of culture of enterprise. I believe that moving the values of belonging can be a solution to this gender inequality in education because the said values promote equality. When we move to the values of belonging, there will be an absence of competition between men and women in the society. Men will not be threatened by educated women. Equal opportunity for education will be easy to achieve. http://www.tworock.org/Values%20of%20Belonging.htm http://www.sapphireblue.com/dissident_feminist/factions.shtml#amazon

Roald Dahl In 1954 English Literature Essay

Roald Dahl In 1954 English Literature Essay Born in Llandaff, Cardiff, Wales, to Norwegian parents, he served in the Royal Air Force during the Second World War, in which he became a flying ace and intelligence agent, rising to the rank of Wing Commander. He rose to prominence in the 1940s with works for both children and adults, and became one of the worlds bestselling authors. His short stories are known for their unexpected endings, and his childrens books for their unsentimental, often very dark humour. Some of his better-known works include James and the Giant Peach, Charlie and the Chocolate Factory, Fantastic Mr Fox, Matilda, The Witches, and The Big Friendly Giant. ] Early life Roald Dahl was born at Villa Marie, Fairwater Road, Llandaff, Glamorgan, in 1916, to Norwegian parents, Harald Dahl and Sofie Magdalene Dahl (nà ©e Hesselberg).[3] Dahls father had moved from Sarpsborg in Norway and settled in Cardiff in the 1880s. His mother came over to marry his father in 1911. Dahl was named after the polar explorer Roald Amundsen, a national hero in Norway at the time. He spoke Norwegian at home with his parents and sisters, Astri, Alfhild, and Else. Dahl and his sisters were christened at the Norwegian Church, Cardiff, where their parents worshipped. In 1920, when Dahl was still three years old, his seven-year-old sister, Astri, died from appendicitis. Weeks later, his father died of pneumonia at the age of 57. With the option of returning to Norway to live with relatives, Dahls mother decided to remain in Wales, because her husband had wished to have their children educated in British schools, which he considered the worlds best. Dahl first attended The Cathedral School, Llandaff. At the age of eight, he and four of his friends (one named Thwaites) were caned by the headmaster after putting a dead mouse in a jar of gobstoppers at the local sweet shop, which was owned by a mean and loathsome old woman called Mrs Pratchett. This was known amongst the five boys as the Great Mouse Plot of 1924. This was Roalds own idea. Thereafter, he transferred to a boarding school in England: Saint PeterHYPERLINK http://en.wikipedia.org/wiki/Saint_PetersHYPERLINK http://en.wikipedia.org/wiki/Saint_Peterss in Weston-super-Mare. Roalds parents had wanted him to be educated at a British public school and, at the time, because of a then regular ferry link across the Bristol Channel, this proved to be the nearest. His time at Saint Peters was an unpleasant experience for him. He was very homesick and wrote to his mother every week, but never revealed to her his unhappiness, being under the pressure of school censorship. Only after her death in 1967 did he find out that she had saved every single one of his letters, in small bundles held together with green tape.[4] Dahl wrote about his time at St. Peters in his autobiography Boy: Tales of Childhood.[5] From 1929, he attended Repton School in Derbyshire, where, according to Boy: Tales of Childhood, a friend named Michael was viciously caned by headmaster Geoffrey Fisher, the man who later became the Archbishop of Canterbury and crowned the Queen in 1953. (However, according to Dahls biographer Jeremy Treglown,[6] the caning took place in May 1933, a year after Fisher had left Repton. The headmaster concerned was in fact J.T. Christie, Fishers successor.) This caused Dahl to have doubts about religion and even about God.[7] He was never seen as a particularly talented writer in his school years, with one of his English teachers writing in his school report I have never met anybody who so persistently writes words meaning the exact opposite of what is intended,[8] Dahl was exceptionally tall, reaching 6  ft  6  in (1.98  m) in adult life.[9] He excelled at sports, being made captain of the school fives and squash teams, and also playing for the football team. He developed an i nterest in photography. During his years at Repton, Cadbury, the chocolate company, would occasionally send boxes of new chocolates to the school to be tested by the pupils. Dahl apparently used to dream of inventing a new chocolate bar that would win the praise of Mr. Cadbury himself, and this proved the inspiration for him to write his third book for children, Charlie and the Chocolate Factory (1963) and include references to chocolate in other books for children.[10] Throughout his childhood and adolescent years, Dahl spent his summer holidays with his mothers family in their native Norway. His childhood and first job selling kerosene in Midsomer Norton and surrounding villages in Somerset are subjects in Boy: Tales of Childhood. The main child character in his 1983 book The Witches is British-born but of Norwegian origin; his grandmother is still living in Norway.[11] After finishing his schooling, he spent three weeks hiking through Newfoundland with the Public Schools Exploring Society (now known as BSES Expeditions). Prewar career and fighter ace In July 1934, Dahl joined the Shell Petroleum Company. Following two years of training in the UK, he was transferred to Dar-es-Salaam, Tanganyika (now Tanzania). Along with the only two other Shell employees in the entire territory, he lived in luxury in the Shell House outside Dar-es-Salaam, with a cook and personal servants. While out on assignments supplying oil to customers across Tanganyika, he encountered black mambas and lions, amongst other wildlife.[7] Family Patricia Neal and Roald Dahl Dahl married American actress Patricia Neal on 2 July 1953 at Trinity Church in New York City. Their marriage lasted for 30 years and they had five children: Olivia, Tessa, Theo, Ophelia, and Lucy. On 5 December 1960, four-month-old Theo Dahl was severely injured when his baby carriage was struck by a taxicab in New York City. For a time, he suffered from hydrocephalus, and as a result, his father became involved in the development of what became known as the Wade-Dahl-Till (or WDT) valve, a device to alleviate the condition.[22]HYPERLINK #cite_note-larner-22[23] In November 1962, Olivia Dahl died of measles encephalitis at age seven. Dahl subsequently became a proponent of immunization[24] and dedicated his 1982 book The BFG to his deceased daughter. In 1965, wife Patricia Neal suffered three burst cerebral aneurysms while pregnant with their fifth child, Lucy; Dahl took control of her rehabilitation and she eventually relearned to talk and walk, and even returned to her acting career.[25] Following a divorce from Neal in 1983, Dahl married Felicity Liccy Crosland the same year at Brixton town hall, and with whom he was in a relationship before that.[26] According to a biographer, Donald Sturrock, Liccy gave up her job and moved into his home, Gipsy House, with Roald and his children. He is the father of the author Tessa Dahl, grandfather of author, cookbook writer, and former model Sophie Dahl and father-in-law to actor Julian Holloway (son of actor Stanley Holloway). Death and legacy Dahls gravestone Roald Dahl died on 23 November 1990, at the age of 74 of a blood disease, myelodysplastic syndrome, in Oxford,[27] and was buried in the cemetery at St. Peter and St. PaulHYPERLINK http://en.wikipedia.org/wiki/St._Peter_and_St._Pauls_ChurchHYPERLINK http://en.wikipedia.org/wiki/St._Peter_and_St._Pauls_Churchs Church in Great Missenden. According to his granddaughter, the family gave him a sort of Viking funeral. He was buried with his snooker cues, some very good burgundy, chocolates, HB pencils and a power saw. In his honour, the Roald Dahl ChildrenHYPERLINK http://en.wikipedia.org/wiki/Roald_Dahl_Childrens_GalleryHYPERLINK http://en.wikipedia.org/wiki/Roald_Dahl_Childrens_Gallerys Gallery was opened at Buckinghamshire County Museum in nearby Aylesbury. In 2002, one of Cardiff Bays modern landmarks, the historic Oval Basin plaza, was re-christened Roald Dahl Plass. Plass means place or square in Norwegian, referring to the acclaimed late writers Norwegian roots. There have also been calls from the public for a permanent statue of him to be erected in the city[28] Dahls charitable commitments in the fields of neurology and haematology have been continued by his widow since his death, through Roald Dahls Marvellous Childrens Charity, formerly known as the Roald Dahl Foundation.[29] In June 2005, the Roald Dahl Museum and Story Centre opened in Great Missenden to celebrate the work of Roald Dahl and advance his work in literacy education. In 2008, the UK charity Booktrust and ChildrenHYPERLINK http://en.wikipedia.org/wiki/Childrens_LaureateHYPERLINK http://en.wikipedia.org/wiki/Childrens_Laureates Laureate Michael Rosen inaugurated The Roald Dahl Funny Prize, an annual award to authors of humorous childrens fiction.[30] In 2008, The Times ranked Roald Dahl sixteenth on their list of The 50 greatest British writers since 1945.[31] On 14 September 2009 (the day after what would have been Dahls 93rd birthday) the first blue plaque in his honour was unveiled in Llandaff, Cardiff. Rather than commemorating his place of birth, however, the plaque was erected on the wall of the former sweet shop (and site of The Great Mouse Plot of 1924) that features in the first part of his autobiography Boy. It was unveiled by his widow Felicity and son Theo.[32] In his honour, Gibraltar Post issued a set of four stamps in 2010 featuring Quentin Blakes original illustrations for four of the childrens books written by Dahl during his long career; The BFG, The Twits, Charlie and the Chocolate Factory and Matilda.[33] Roald Dahl Day The anniversary of Dahls birthday on 13 September is celebrated as Roald Dahl Writing Roald Dahls story The Devious Bachelor was illustrated by Frederick Siebel when it was published in CollierHYPERLINK http://en.wikipedia.org/wiki/Colliers_WeeklyHYPERLINK http://en.wikipedia.org/wiki/Colliers_Weeklys (September 1953). Dahls first published work, inspired by a meeting with C. S. Forester, was A Piece Of Cake. The story, about his wartime adventures, was bought by The Saturday Evening Post for $1000 and published under the title Shot Down Over Libya. The shot down title was inaccurate, as he simply ran out of fuel. His first childrens book was The Gremlins, about mischievous little creatures that were part of RAF folklore. All the RAF pilots blamed the gremlins for all the problems with the plane. The book was commissioned by Walt Disney for a film that was never made, and published in 1943. Dahl went on to create some of the best-loved childrens stories of the 20th century, such as Charlie and the Chocolate HYPERLINK http://en.wikipedia.org/wiki/Charlie_and_the_Chocolate_FactoryFactory, Charlie and the Great Glass Elevator, Matilda, James and the Giant Peach and Georges Marvellous Medicine. He also had a successful parallel career as the writer of macabre adult short stories, usually with a dark sense of humour and a surprise ending. Many were originally written for American magazines such as CollierHYPERLINK http://en.wikipedia.org/wiki/Colliers_WeeklyHYPERLINK http://en.wikipedia.org/wiki/Colliers_Weeklys, Ladies Home Journal, HarperHYPERLINK http://en.wikipedia.org/wiki/Harpers_MagazineHYPERLINK http://en.wikipedia.org/wiki/Harpers_Magazines, Playboy and The New Yorker. Works such as Kiss Kiss subsequently collected Dahls stories into anthologies, gaining worldwide acclaim. Dahl wrote more than 60 short stories; they have appeared in numerous collections, some only being published in book form after his death (See List of Roald Dahl short stories). His stories also brought him three Edgar Awards: in 1954, for the collection Someone Like You; in 1959, for the story The Landlady; and in 1980, for the episode of Tales of the Unexpected based on Skin. One of his more famous adult stories, The Smoker (also known as Man From the South), was filmed twice as both 1960 and 1985 episodes of Alfred Hitchcock Presents, and also adapted into Quentin Tarantinos segment of the 1995 film Four Rooms. This bizarre, oft-anthologised suspense classic concerns a man residing in Jamaica who wagers with visitors in an attempt to claim the fingers from their hands. The 1960 Hitchcock version stars Steve McQueen and Peter Lorre. His short story collection Tales of the Unexpected was adapted to a successful TV series of the same name, beginning with Man From the South. When the stock of Dahls own original stories was exhausted, the series continued by adapting stories by authors that were written in Dahls style, including the writers John Collier and Stanley Ellin. He acquired a traditional Romanichal Gypsy wagon in the 1960s, and the family used it as a playhouse for his children. He later used the vardo as a writing room, where he wrote the book Danny, the Champion of the World.[36] A number of his short stories are supposed to be extracts from the diary of his (fictional) Uncle Oswald, a rich gentleman whose sexual exploits form the subject of these stories. In his novel My Uncle Oswald the uncle engages a temptress to seduce 20th Century geniuses and royalty with a love potion secretly added to chocolate truffles made by Dahls favourite chocolate shop, Prestat of Piccadilly. Memories with Food at Gipsy House, written with his wife Felicity and published posthumously in 1991, was a mixture of recipes, family reminiscences and Dahls musings on favourite subjects such as chocolate, onions, and claret. Dahl ranks amongst the worldHYPERLINK http://en.wikipedia.org/wiki/List_of_best-selling_fiction_authorsHYPERLINK http://en.wikipedia.org/wiki/List_of_best-selling_fiction_authorss bestselling fiction authors, with sales estimated at 100  million.[37]HYPERLINK #cite_note-37[38] Childrens fiction Dahls childrens works are usually told from the point of view of a child. They typically involve adult villains or villainesses who hate and mistreat children, and feature at least one good adult to counteract the villain(s). These stock characters are possibly a reference to the abuse that Dahl stated that he experienced in the boarding schools he attended. They usually contain a lot of black humour and grotesque scenarios, including gruesome violence. The Witches, GeorgeHYPERLINK http://en.wikipedia.org/wiki/Georges_Marvellous_MedicineHYPERLINK http://en.wikipedia.org/wiki/Georges_Marvellous_Medicines Marvellous Medicine and Matilda are examples of this formula. The BFG follows it in a more analogous way with the good giant (the BFG or Big Friendly Giant) representing the good adult archetype and the other giants being the bad adults. This formula is also somewhat evident in Dahls film script for Chitty Chitty Bang Bang. Class-conscious themes ranging from the thinly veiled to the blatant also surface in works such as Fantastic Mr Fox and Danny, the Champion of the World. Dahl also features in his books characters that are very fat, usually children. Augustus Gloop, Bruce Bogtrotter, and Bruno Jenkins are a few of these characters, although an enormous woman named Aunt Sponge is featured in James and The Giant Peach and the nasty farmer Boggis in Fantastic Mr Fox features as an enormously fat character. All of these characters (with the possible exception of Bruce Bogtrotter) are either villains or simply unpleasant gluttons. They are usually punished for this: Augustus Gloop drinks from Willy Wonkas chocolate river, disregarding the adults who tell him not to, and falls in, getting sucked up a pipe and nearly being turned into fudge. Bruce Bogtrotter steals cake from the evil headmistress, Miss Trunchbull, and is forced to eat a gigantic chocolate cake in front of the school. Bruno Jenkins is turned into a mouse by witches who lure him to their convention with the promise of chocolate, and, it is speculated, possibly disowned or even killed by his pa rents because of this. Aunt Sponge is flattened by a giant peach.) Dahls mother used to tell him and his sisters tales about trolls and other mythical Norwegian creatures and some of his childrens books contain references or elements inspired by these stories, such as the giants in The BFG, the fox family in Fantastic Mr Fox and the trolls in The Minpins. Screenplays For a brief period in the 1960s, Dahl wrote screenplays. Two the James Bond film You Only Live Twice and Chitty Chitty Bang Bang were adaptations of novels by Ian Fleming, though both were rewritten and completed by other writers. Dahl also began adapting his own novel Charlie and the Chocolate Factory, which was completed and rewritten by David Seltzer after Dahl failed to meet deadlines, and produced as the film Willy Wonka HYPERLINK http://en.wikipedia.org/wiki/Willy_Wonka__the_Chocolate_FactoryHYPERLINK http://en.wikipedia.org/wiki/Willy_Wonka__the_Chocolate_Factory the Chocolate Factory (1971). Dahl later disowned the film, saying he was disappointed because he thought it placed too much emphasis on Willy Wonka and not enough on Charlie.[39] He was also infuriated by the deviations in the plot devised by David Seltzer in his draft of the screenplay. This resulted in his refusal for any more versions of the book to be made in his lifetime.[40] Influences Not surprisingly, a major part of Dahls literary influences stemmed from his childhood. In his younger days, he was an avid reader, especially awed by fantastic tales of heroism and triumph. Amongst his favourite authors were Rudyard Kipling, William Thackeray, Frederick Marryat and Charles Dickens and their works went on to make a lasting mark on his life and writing. Dahl was also a huge fan of ghost stories and claimed that Trolls by Jonas Lie was one of the finest ghost stories ever written. While he was still a youngster, his mother, Sofie Dahl, would relate traditional Norwegian myths and legends from her native homeland to Dahl and his sisters. Dahl always maintained that his mother and her stories had a strong influence on his writing. In one interview he mentioned, She was a great teller of tales. Her memory was prodigious and nothing that ever happened to her in her life was forgotten. When Dahl started writing and publishing his famous books for children, he created a gran dmother character in The Witches and later stated that she was based directly on his own mother as a tribute.[1]HYPERLINK #cite_note-40[41] ] Way Out In 1961, Dahl hosted and wrote for a science fiction and horror television anthology series called Way Out, which preceded the Twilight Zone series on the CBS network for 14 episodes[42] from March to July. Dahls comedic monologues rounded off the episodes, frequently explaining exactly how to murder ones spouse without getting caught. In one introduction, Dahl ruminated about the popularity of the crewcut at the time and how it seemed to make some men feel tougher. The former fighter pilot dryly observed that .it really doesnt help when the chips are down, though, does it? One of the last dramatic network shows shot in New York City, the entire series is available for viewing at The Paley Center for Media in New York City and Los Angeles. Tales of the Unexpected Tales of the Unexpected is a British television series that originally aired between 1979 and 1988, made by Anglia Television for ITV. The series was an anthology of different tales, initially based on short stories, at one time compiled in a book of the same title, by the author Roald Dahl. The stories were sometimes sinister, sometimes wryly comedic, and usually had a twist ending. Dahl introduced on camera all the episodes of the first two series, which bore the full title Roald Dahls Tales Of The Unexpected. Dahl also chose the stories not written by him to be adapted for the second series, and a small number of additional Dahl stories were adapted for the third series onwards following his departure. [List of works [Childrens stories The Gremlins(1943) James and the Giant Peach(1961) Film: James and the Giant Peach(live-action/animated) (1996) Charlie and the Chocolate Factory(1964)[nn 1]- Films: Willy Wonka HYPERLINK http://en.wikipedia.org/wiki/Willy_Wonka__the_Chocolate_FactoryHYPERLINK http://en.wikipedia.org/wiki/Willy_Wonka__the_Chocolate_Factorythe Chocolate Factory(1971) and Charlie and the Chocolate Factory(2005) The Magic Finger(1 June 1966) Fantastic Mr Fox(9 December 1970) Film: Fantastic Mr. Fox(animated) (2009) Charlie and the Great Glass Elevator(9 January 1972)[nn 1]A sequel to Charlie and the Chocolate Factory. Danny, the Champion of the World(30 October 1975) Film: Danny the Champion of the World(TV movie) (1989) The Enormous Crocodile(24 August 1978) The Twits(17 December 1980) GeorgeHYPERLINK http://en.wikipedia.org/wiki/Georges_Marvellous_MedicineHYPERLINK http://en.wikipedia.org/wiki/Georges_Marvellous_Medicines Marvellous Medicine(21 May 1981) The BFG(14 October 1982) Film: The BFG(animated) (1989) The Witches(27 October 1983) Film: The Witches(1990) The Giraffe and the Pelly and Me(26 September 1985) Matilda(21 April 1988) Film: Matilda(1996) Esio Trot(19 April 1989) The Vicar of Nibbleswicke(9 May 1990) The Minpins(8 August 1991) Childrens poetry Revolting Rhymes(10 June 1982) Dirty Beasts(25 October 1984) Rhyme Stew(21 September 1989) [Adult fiction Novels Sometime Never: A Fable for Supermen(1948) My Uncle Oswald(1979) Short story collections Over To You: Ten Stories of Flyers and Flying(1946) Someone Like You(1953) Lamb to the Slaughter(1953) Kiss Kiss(1960) Twenty-Nine Kisses from Roald Dahl(1969) Switch Bitch(1974) The Wonderful Story of Henry Sugar and Six More(1977) The Best of Roald Dahl(1978) Tales of the Unexpected(1979) More Tales of the Unexpected(1980) Roald DahlHYPERLINK http://en.wikipedia.org/w/index.php?title=Roald_Dahls_Book_of_Ghost_Storiesaction=editredlink=1HYPERLINK http://en.wikipedia.org/w/index.php?title=Roald_Dahls_Book_of_Ghost_Storiesaction=editredlink=1s Book of Ghost Stories(1983). Edited with an introduction by Dahl. The Roald Dahl Omnibus(Dorset Press, 1986) Two Fables(1986). Princess and the Poacherand Princess Mammalia. Ah, Sweet Mystery of Life: The Country Stories of Roald Dahl(1989) The Collected Short Stories of Dahl(1991) The Roald Dahl Treasury(1997) The Great Automatic Grammatizator(1997). (Known in the USA as The Umbrella Man and Other Stories). Skin And Other Stories(2000) Roald Dahl: Collected Stories(2006) See the alphabetical List of Roald Dahl short stories. See also Roald Dahl: Collected Storiesfor a complete, chronological listing. Non-fiction The Mildenhall Treasure(1946, 1977, 1999) Boy Tales of Childhood(1984) Recollections up to the age of 20, looking particularly at schooling in Britainin the early part of the 20th century. Going Solo(1986) Continuation of his autobiography, in which he goes to work for Shelland spends some time working in Tanzaniabefore joining the war effort and becoming one of the last Alliedpilots to withdraw from Greece during the German invasion. Measles, a Dangerous Illness(1986)[43] Memories with Food at Gipsy House(1991) Roald DahlHYPERLINK http://en.wikipedia.org/wiki/Roald_Dahls_Guide_to_Railway_SafetyHYPERLINK http://en.wikipedia.org/wiki/Roald_Dahls_Guide_to_Railway_Safetys Guide to Railway Safety(1991) My Year(1993) Roald Dahls Revolting Recipesby Felicity Dahl, et al.(1994), a collection of recipes based on and inspired by food in Dahls books, created by Roald Felicity Dahl, and Josie Fison Roald Dahls Even More Revolting Recipesby Felicity Dahl, et al.(2001) Plays The Honeys(1955) Produced at the Longacre Theater on Broadway. [] Film scripts The Gremlins(1943) 36 Hours(1965) You Only Live Twice(1967) Chitty Chitty Bang Bang(1968) The Night Digger(1971) Willy Wonka HYPERLINK http://en.wikipedia.org/wiki/Willy_Wonka__the_Chocolate_FactoryHYPERLINK http://en.wikipedia.org/wiki/Willy_Wonka__the_Chocolate_Factorythe Chocolate Factory(1971) [edit] Television Way Out(1961) Horror series hosted by Roald Dahl and produced by David Susskind Alfred Hitchcock Presents: Lamb to the Slaughter(1958) Alfred Hitchcock Presents: Dip in the Pool(1958) Alfred Hitchcock Presents: Poison(1958) Alfred Hitchcock Presents: Man from the South(1960) with Steve McQueenand Peter Lorre Alfred Hitchcock Presents: Mrs. Bixby and the ColonelHYPERLINK http://en.wikipedia.org/wiki/Mrs._Bixby_and_the_Colonels_CoatHYPERLINK http://en.wikipedia.org/wiki/Mrs._Bixby_and_the_Colonels_Coats Coat(1960) Alfred Hitchcock Presents: The Landlady(1961) Tales of the Unexpected(1979-88), episodes written and introduced by Dahl ^ a b Published in 1978 in an omnibus edition titled The Complete Adventures of Charlie and Willy Wonka ] Controversies In 1983 Dahl reviewed Tony Cliftons God Cried, a picture book about the 1982 Israeli invasion of Lebanon depicting Israelis killing thousands of Beirut inhabitants by bombing civilian targets. Dahls review stated that this invasion was when we all started hating Israel, and that the book would make readers violently anti-Israeli, writing, I am not anti-Semitic. I am anti-Israel.[44] Dahl told a reporter in 1983, Theres a trait in the Jewish character that does provoke animosity I mean there is always a reason why anti-anything crops up anywhere; even a stinker like Hitler didnt just pick on them for no reason.[44] Dahl maintained friendships with a number of Jews, including philosopher Isaiah Berlin, who said, I thought he might say anything. Could have been pro-Arab or pro-Jew. There was no consistent line. He was a man who followed whims, which meant he would blow up in one direction, so to speak.[44] In later years, Dahl included a sympathetic episode about German-Jewish refugees in his book Going Solo, and professed to be opposed to injustice, not Jews.[44]