Tax Planning Essay Example for Free

Tax Planning Essay It was the responsibility of the Satrap to collect the due amount and to send it to the emperor, after deducting his expenses (the expenses and the power of deciding precisely how and from whom to raise the money in the province, offer maximum opportunity for rich pickings). The quantities demanded from the various provinces gave a vivid picture of their economic potential. For instance,  Babylon  was assessed for the highest amount and for a startling mixture of commodities; 1,000  silver talents  and four months supply of food for the army. India, a province fabled for its gold, was to supply gold dust equal in value to the very large amount of 4,680 silver talents. Egypt was known for the wealth of its crops; it was to be the granary of the Persian Empire (and, later, of the  Roman Empire) and was required to provide 120,000 measures of grain in addition to 700 talents of silver. This was exclusively a tax levied on subject peoples. Persians  and  Medes  paid no tax, but, they were liable at any time to serve in the  army. [12] In India, Islamic rulers imposed  jizya  (a  poll tax  on non-Muslims) starting in the 11th century. It was abolished by  Akbar. Numerous records of government tax collection in Europe since at least the 17th century are still available today. But taxation levels are hard to compare to the size and flow of the economy since  production  numbers are not as readily available, however. Government expenditures and revenue in France during the 17th century went from about 24. 30 million  livres  in 1600-10 to about 126. 86 million  livers  in 1650-59 to about 117. 99 million  livres  in 1700-10 when  government debt  had reached 1. 6 billion  livres. In 1780–89, it reached 421. 50 millionaires. Taxation as a percentage of production of final goods may have reached 15%–20% during the 17th century in places such as  France, the  Netherlands, and  Scandinavia. During the war-filled years of the eighteenth and early nineteenth century, tax rates in Europe increased dramatically as war became more expensive and governments became more centralized and adept at gathering taxes.

Analysis of Krafts Takeover of Cadbury

Analysis of Krafts Takeover of Cadbury Overview Of Both Companies Cadburys origins date back to almost two centuries when it was founded by John Cadbury who started the business by selling cocoa and tea in Birmingham, UK. Later he expanded by starting a line of beverages after a merger with Indian Schweppes changing the company name to Cadbury Schweppes (Chinn 1998). Successful product developments and launches have enabled Cadbury to boast of an extensive confectionary line consisting of Cocoa Essence, Easter Eggs,Milk Chocolate, Cadbury Fingers, Dairy Milk, BournevilleChocolate, Milk Tray, Flake Creme Egg, Crunchie, Picnic, Curly windy, Wispa boost, Twirl and Time Out (Cadbury 2010). Kraft, on the other hand, is a US company about a century old, which started off as a door to door cheese business but expanded into other confectionary items through many takeovers previously such as Ritz Crackers, Nabisco (Oreos) and Phenix Cheese Corporation (Philadelphia Cheese) to achieve success (Smith 2009). It is second in terms of sales and popularity in the confectionary industry with annual revenues of $42 billion, operating in more than 150 countries (Kraft 2008). The Idea Of A Takeover Due to recessionary times following fall in sales, many companies in the confectionary industry recognized the potential of merging with their competitors to become competitive and enjoy economies of scale (Mauboussin, 2010). Cadbury had continued to be a strong performer in the confectionary industry and shown steady performance and growth in light of the turbulent economic times. Much of Cadburys growth was due to its presence in emerging global markets. Kraft was attracted to Cadbury due its strong performance during the economic crisis. This led to Krafts proposal to Cadbury of a takeover. The initial offering of $16.3 billion or 740pence per share by Kraft to Cadbury was outright rejected as derisory and an attempt by Kraft to take over Cadbury for cheap. Cadbury has had strong brands whose icons are etched in the minds all over the world, an impressive category line and extensive worldwide consumer base. Successful financial overview and steady business model reinforced Cadburys belief that it should be an independent company. Krafts bid did not come remotely close to reflecting the companys true worth. Kraft proposed another bid shortly: This comprised of an offer of  £10.1 billion ($17 billion, same terms as the first bid in September-300 pence in cash and 0.2589 Kraft shares per Cadbury shares. The closing price of 9th November reflected the bid valuation of Cadbury at 710 pence which was lower than the share price of 761p on that day. Krafts share price: $26.53; Exchange rate (as agreed): $1.66 / GBP. Ratio: 0.2589 Kraft shares per every Cadbury share (26.53/1.66 * 0.2589 =  £ 4.133 + 4.13 =  £ 7.13).This was less than the price of Cadbury on that day and even the initial level of  £ 7.45. Cadbury rejected the offer on the basis of undervalued Cadbury which was now of a lesser value. It was in fact even lower than the current Cadbury share price. The Cadbury chairman said:â€Å"Under your proposal, Cadbury would be absorbed into Krafts low growth, conglomerate business model, an unappealing prospect which contrasts sharply with our strategy to be a pure play confectionery company.† The hype created by rumors of takeover figures led to exciting speculations .Media reported Ferrero to be considering a rival bid. Hersheys confirmed its own interest for same purpose. There were not only speculations of a joint bid but also of Kohlberg Kravis Roberts Co. joining the bidding race. All this favored Cadbury whose share price witnessed new highs. Hersheys and Ferrero would struggle to bid alone and only their combined offer could beat Krafts offer. On January 18, Kraft finally managed to take over one of the worlds second largest confectionery manufacturer in a hostile bid of an enormous 11.5billion (US$19.5billion). This deal will be remembered in history as one of the largest transnational deals, especially in the aftermath of credit crunch. After four months of continuous resistance, Cadbury shareholders agreed to Krafts offering of $19.5 billion, (840 pence per share). This was agreed upon with the spirit of creating the worlds largest confectioner. This consisted of 500 pence in cash per share and the remaining amount paid to Cadbury shareholder in the form of Kraft shares. The shareholders had the power to decide the mix of amount they wanted in cash and shares.   According to estimations, the finals offer presented a multiple of 13 times Cadburys earnings in 2009 (after interest, taxes and debt were paid). The high bid price overruled the threat of Hersheys or Unilever offering a price for the same strategy, that is take over. The only rival left   was Nestle which too was reduced significantly when Cadburys Director signed the agreement that if Cadbury were to change its mind about the takeover, it would pay a handsome penalty for it, hence such a situation arising became highly unlikely. The Kraft management, led by Irene Rosenfeld also assured that Kraft had a great respect for Cadburys brands, employees and reputable history and therefore the employees of Cadbury would  Ã‚   do well in the new environment. Also, she verbally assured that under the new agreement the previous contractual rights of the employees would remain the same as before. Market Structure Of The Two Companies Cadbury and Kraft are both multinational operations with activities in both developed and developing countries. Cadbury is however the market leader in UK and Irelands confectionary where consumers have a liking for British chocolate containing vegetable oil having a richer taste in milk and also sweeter as opposed to continental chocolate having cocoa fat content; hence Kraft has a low share in such markets. Also, Cadburys strong standing in the Indian (Schweppes) and North American Markets was cleverly identified by Kraft who wanted to tap it and exploit under its own name now to add to its success story. Advantages Of The Takeover For Kraft. It was the biggest cross-border acquisition this year. Such a deal clearly pushed Kraft as number 1 dealer in confectionary. A merger allowed Kraft to gain a footing in the fast growing chewing gum category. Kraft management believes that the combination of the two companies is both a strategic as well as complimentary fit, boasting a portfolio of over 40 confectionary brands each having the ability to yield annual sales of over $100 million. A combination of Kraft products like Toblerone, Oreos and Ritz crackers with Trident gum and Dairy Milk chocolates from Cadbury would result in $625 million annual pretax cost savings on annual company costs of research and development, advertising, branding and procurement. There would also be a significant level of revenue synergy ($50 billion annually) that would subsequently result in higher earnings per share. After the takeover, Kraft would have a greater ability to compete with the giant Nestle on confectionary grounds by increasing its market share in Britain and enjoying the benefits of Cadburys strong geographical networking in Asia. Krafts growth prospects would brighten through access to new brands particularly in the confectionary department along with new distribution channels for the existing products which are outside US. These constitute about one third of the market in developing countries such as Africa, China and India. Advantages Of The Takeover For Cadbury Cadbury would profit from Krafts extensive distribution network around the globe. Cadbury had been vulnerable to a takeover ever since it demerged its US soft drinks business. This high takeover bid was an attractive opportunity to do away with such a fear. A combined Kraft and Cadbury would significantly expand the global reach of both businesses and create synergies worth in the region of $625m. Since a stand-alone Cadbury â€Å"had limited opportunities for value creation,† agreement to the contract for takeover seemed like a wise decision. Disadvantages Of The Takeover Along with the obvious benefits come the many challenges and ethical issues. These are primarily high debt issues and employee layoffs.   The high debt position of Kraft has further worsened with the takeover as funds were borrowed to pay the Cadbury shareholders a higher yield. Kraft also sold off its frozen Pizza line in order to make the takeover happen. The unions are worried that the jobs of hundreds would be at stake (estimated 9000plus) as Kraft would try to reduce costs to operate efficiently and pay back its debts. The company has also not given any formal assurance that it would protect 4500 UK jobs. Also it is a known fact that when a company needs to cut costs, jobs and job conditions suffer. The British Government also opposes takeovers of British companies by foreign giants as it nearly always leads to job losses. This takeover too was met with resistance including Gordon Browns advice and insistence against its happening but the shareholders overruled it and still went ahead with the deal. According to a Union head, â€Å"This is a very sad day for U.K. manufacturing. A successful, iconic, independent U.K. brand will now be owned by a giant company with massive debt.† In the face of such a scenario, even if employees are laid off it will not affect those who are rich and/ or are major shareholders in the company.   For example, if the chairman, Roger Carr gets axed, he would still walk away with $30 million! This proves that it is the low level managers and employees who feel the vulnerability of such an action. According to David Bailey, professor at Coventry University Business School; Serious questions need to be asked about Krafts intentions†¦ Kraft already has a track record of cutting production and moving production abroad†¦ Theres no guarantee that theyll keep production in the UK in the long run. When employees of both companies were interviewed to ask about their view points, most expressed fear and uncertainty. They were resistant to the idea of such a large company where their positions and titles might be reduced or lost due to the massive structure. They are also despondent of their lack of involvement in this decision. According to one employee, â€Å"nobody really knows what is going to happen, but it is definitely not going to be pleasant.† A disadvantage for Krafts shareholders of the takeover is that they now mentally feel less financially strong as assets were being sold and the entire pizza production plant worth $3.7 billion was sold to raise money for the takeover. The Market Theories Being Practiced The Market theory witnessed in such a situation is a combination of globalization practiced over countries and between countries of the two companies having their origins in US and UK. The practice generated by Kraft, in this case, was that of a hostile takeover, where the big company used its aggressive stance on growth to acquire a smaller company. This is a very certain way to achieve company growth. In the event of a significant bid for shares, the shareholders are likely accept the offer but the board of directors more likely to resist. This is exactly what happened with this takeover too, however due to low bid price initially, the shareholders were not inclined towards the idea until the bid became impossible to resist. Some Kraft shareholders too were also strongly against this idea, especially Warren Buffett who felt that Kraft was overpaying Cadbury when there was no need for Cadburys products in Krafts portfolio for long term growth. He expressed his desire of wishing to stop the takeover if he could. Conclusion Objectively speaking, when takeovers of such a   nature occurs; Two large companies come under one brand name, with the larger one burdened with high debt, the risk of business coming down due to conflicts in operation strategies in the near future are highly likely to occur. These are not realized when the benefits of the takeover are being discussed and third parties involved in its happenings are proactive as they too are making money. These parties are usually the deal makers, lawyers and other advisers who earn their commissions irrespective of whether the deal is eventually a success or a failure. Referencing Chinn, C. The Cadbury story: a short history (1998). Brewin Books. Shwartz, S.,(2005).HosTorScience Fiction, reprint, Tom Doherty Associates Faulkner, D., (2002)Strategy, Taylor and Francis Griffin, R.,(2009)Management,5,Houghton Mifflin Slater, R., (1999), illustrated, Beard Books. Hasian, Jr, 2008, Journal of Communication Inquiry, 32,249-270 www.kraftfoodscompany.com www.cadbury.co.uk www.unitetheunion.com www.ft.com www.cnn.com/2010/BUSIN Smith, A.F., Eating History: Thirty Turning Points in the Making of American Cuisine. (2009) Columbia University Press, 286-92. Maboussin, M. J. Surge in the Urge to Merge. (2010). Legg Mason Capital Management.

The Parable of the Wedding Feast Essay -- Literary Analysis, Bible, Go

Marriages in Biblical Tradition typically represent a symbolic expression of the covenantal union between God and his people. A wedding banquet during this time period in history was a joyous occasion that had a great importance in the lives of the betrothed. â€Å"The Gospel of Matthew, like all the New Testament Gospels, was composed as a literary work to interpret the theological meaning of a concrete historical event to the people in a particular historical situation† (Boring 89). Mt 22:1-14 utilizes this tradition and expresses wedding celebrations in order to exemplify the significance of Jesus’s goal to bring salvation to those on Earth. The parable of the wedding feast unfolds into three parts; the inviting of guests, a call to the outcasts, and a removal. (Brown 664) Matthew paints the scene of Jesus using a parable to describe the fact, â€Å"The kingdom of heaven may be compared to a king who gave a wedding banquet for his son† (Mt 22:2). Using a wedding banquet as the setting for this parable allows people to apply the message of God to their everyday lives. The visualization of the preparations of the oxen and fat calves for feasting depicts the nature that this was an important event, worth the sacrifice of animals, which at the time was a great personal expense. Theologically, the kingdom of heaven was represented by the wedding banquet, for those who were invited to the wedding banquet were extended an invitation to the kingdom of God, while the King was an image of God, The Father and the king’s son was a portrait of Jesus. (Brown 665) The servants of the king, symbolically known as the prophets, were sent to complete the King’s bidding and to inform the guests of the upcoming wedding banquet. Rather than accept as per ... ...rning the declination of invitations, whereas Luke goes further into detail. Also, the Gospel of Matthew offers a shorter summary in comparison to Luke and includes the second part of the parable, Mt 22:11-14. (Lester 308) Matthew directed this passage toward the Matthean reader for it supplies instruction and a sense of warning to those who wish to enter the Kingdom of Heaven. â€Å"Matthew uses tension and surprise, in both form and content, to address this situation, while affirming that Jesus Christ, â€Å"God is with us,† is the defining figure around which the community’s self-understanding, imagination, and social relations are to be formed† (Saunders 871). By presenting the text in the form of a parable, the message of God’s will is omitted in a historical and cultural context that enables society to comprehend the meaning behind the words chosen by Matthew.

Comparison of Attitudes Towards Marriage in A Hero of Our Time versus T

Marriage, often thought of as a sacred union of the utmost importance, is portrayed in both A Hero of Our Time by Mikhail Lermontov, and The House of the Spirits by Isabel Allende, as a minor issue rather than a key part of the lives of the main characters. Marriage is unimportant to both main characters Pechorin and Clara. Lermontov uses Pechorin?s refusal of commitment, while being an object of desire and passion, to illustrate that men should keep their independence from women to protect their power. On the other hand, Allende uses Clara?s priorities of spirituality and children above her husband and marriage to suggest that women?s power does not depend on men. Clara becomes married, recognizing that she will keep the freedom she had before marriage, while Pechorin is immediate in rejecting commitment because of his fear that it will stifle his independence. After being married to Esteban Trueba, Clara is unmoved and remains distant, putting the diamond jewels her new husband gave her ?in a shoe box, and quickly [forgetting] where she put it?(Allende, 95). She knows that being married to Esteban is her destiny and is not excited by her role as a married woman. During their honeymoon, Esteban realizes that Clara does not in fact belong to him and she would not trade her ?world of apparitions? simply for him (Allende, 96). He tries many times to win her over with presents of jewelry and candy and expressing his affection but Clara?s manner towards her marriage does not change, while her otherworldly magic and knowledge increases and develops. Over the course of time Allende shows how Esteban grows dependent Clara, eventually ?hound[ing] her? for attention (Allende, 180). On the contrary, Lermontov demonstrates Pechorin?s mascul... ... should be more powerful than women because of men?s ability to control their emotions and the weak-mindedness of females. Although both authors gave their characters similar opinions of marriage, the reasons for their views are very different and achieve opposite results in the novels. Clara unknowingly builds up the distance between herself and her husband, which Allende uses to suggest that women can be more powerful when they are independent from men. Pechorin does not even attempt marriage but rather detaches himself from any woman who might want to marry him because of Lermontov?s views that women can be the downfall of any great man. While Allende comments on the importance of feminine independence, Lermontov explains that while lust and desire is natural to men, marriage is unneeded and confusing, pulling men away from their place of dominance over women. Comparison of Attitudes Towards Marriage in A Hero of Our Time versus T Marriage, often thought of as a sacred union of the utmost importance, is portrayed in both A Hero of Our Time by Mikhail Lermontov, and The House of the Spirits by Isabel Allende, as a minor issue rather than a key part of the lives of the main characters. Marriage is unimportant to both main characters Pechorin and Clara. Lermontov uses Pechorin?s refusal of commitment, while being an object of desire and passion, to illustrate that men should keep their independence from women to protect their power. On the other hand, Allende uses Clara?s priorities of spirituality and children above her husband and marriage to suggest that women?s power does not depend on men. Clara becomes married, recognizing that she will keep the freedom she had before marriage, while Pechorin is immediate in rejecting commitment because of his fear that it will stifle his independence. After being married to Esteban Trueba, Clara is unmoved and remains distant, putting the diamond jewels her new husband gave her ?in a shoe box, and quickly [forgetting] where she put it?(Allende, 95). She knows that being married to Esteban is her destiny and is not excited by her role as a married woman. During their honeymoon, Esteban realizes that Clara does not in fact belong to him and she would not trade her ?world of apparitions? simply for him (Allende, 96). He tries many times to win her over with presents of jewelry and candy and expressing his affection but Clara?s manner towards her marriage does not change, while her otherworldly magic and knowledge increases and develops. Over the course of time Allende shows how Esteban grows dependent Clara, eventually ?hound[ing] her? for attention (Allende, 180). On the contrary, Lermontov demonstrates Pechorin?s mascul... ... should be more powerful than women because of men?s ability to control their emotions and the weak-mindedness of females. Although both authors gave their characters similar opinions of marriage, the reasons for their views are very different and achieve opposite results in the novels. Clara unknowingly builds up the distance between herself and her husband, which Allende uses to suggest that women can be more powerful when they are independent from men. Pechorin does not even attempt marriage but rather detaches himself from any woman who might want to marry him because of Lermontov?s views that women can be the downfall of any great man. While Allende comments on the importance of feminine independence, Lermontov explains that while lust and desire is natural to men, marriage is unneeded and confusing, pulling men away from their place of dominance over women.

American Revolution Essay -- Essays on American Revolution

American Revolution One of the most important facets of any revolution is violence. This is often a response to the heightened repression or other intolerable demands from the government against its people. The American Revolution is no exception. Following the Seven Years War, England need to recover some of their finances which were lost due to the war. Parliament achieved this by the taxation of the American colonies; the Stamp Act of 1765 is an example of this. This act resulted in outrage from the Colonies and led to rioting, rhetoric, and the formation of the Stamp Act Congress. These actions quickly led to the repel of the Stamp Act; however, there were numerous new taxes levied to take their place. The Americans continued to object strongly to these new measures and formed organized political groups such as the Committee of Corresponding and the Sons of Liberty. These groups not only demanded less severe taxes, but Colonial representation in Parliament. When England denied them representation, the Colonists decided to fight their colonizer for political freedom. Making the American Revolution the first anti-colonial, democratic revolution in history. With the battle cry of â€Å" No taxation without representation†, Americans went to war and it is from this violent uproar that the United States of America was born. The â€Å"thirteen† colonies which would later become the Unites States of America were originally colonies of Great Britain. By the time that the American Revolution took place, the citizens of these colonies were beginning to grow weary with Britain’s rule. Rebellion and discontent were rampant.. The main reason for their revolt against England was the taxation issue. The reaction against taxation was often violent and the most powerful and articulate groups in population rose against the taxation. Then in October of 1765, colonial representatives met on their own for the first time and decided to mobilize forces against their Mother country. From this point on, events reached the point of no return for the colonies. In December of 1773, the Boston Tea Party occurred as a direct response to the much-hated Tea Act. In 1774, the First Continental Congress met and formed and began to raise issues which would later stimulant local organizations to end their fidelity for England. However, not everyone favored the revolutionary moveme... ... to using arms after a decade of fighting verbally, was because both sides finally became aware that force alone would decide on the issues which divided the empire. In April 1775, the battle of Lexington occurred, closely followed by the battle of Concord. â€Å"These two very important bloodshed served to evoke the sprit of the American patriotism†. The Second Continental Congress met on May 10, 1775 and George Washington was elected commander of the patriotic forces. He along with several other generals would led their men for the defense of America and the freedom she stood for. By early 1776, Americans were ready to denounce any allegiance to the British crown. By spring of the same year, all royal governors had been relieved of office and replaced by America’s makeshift government. The Congress itself expressed sovereign powers. In July 1776, Congress met and adopted the Articles of Confederation. Under the articles, the central government was very weak and the states held most of the power, but it was a solid beginning. After Shay’s Rebellion, the Articles were disowned and the Federal Constitution was written, 1787. It is still the basic law of the United States of America.

Review of related literature about billing system Essay

Create editable sequence diagram with Rational Software Architect Create editable sequence diagrams with Rational Software Architect What’s new in Rational Software Architect 8.5 and Design Manager 4 beta Notice the wording in my statement above: â€Å"Adopted 2.0 Draft Specification of UML.† It is true that the specification is still in draft status, but the key is that the Draft Specification has been adopted by OMG, a consortium that does not adopt new standards until they become pretty solid. There will be some changes to the specification before UML 2 is completely adopted, but these changes should be minimal. The main changes will be in the internals of UML–involving features typically used by software companies who implement UML tools. The main purpose of this article is to continue our focus on the essential UML diagrams; this month, we take a close look at the sequence diagram. Please note, again, that the examples provided below are based on the new UML 2 specification. The diagram’s purpose The sequence diagram is used primarily to show the interactions between objects in the sequential order that those interactions occur. Much like the class diagram, developers typically think sequence diagrams were meant  exclusively for them. However, an organization’s business staff can find sequence diagrams useful to communicate how the business currently works by showing how various business objects interact. Besides documenting an organization’s current affairs, a business-level sequence diagram can be used as a requirements document to communicate requirements for a future system implementation. During the requirements phase of a project, analysts can take use cases to the next level by providing a more formal level of refinement. When that occurs, use cases are often refined into one or more sequence diagrams. An organization’s technical staff can find sequence diagrams useful in documenting how a future system should behave. During the design phase, architects and developers can use the diagram to force out the system’s object interactions, thus fleshing out overall system design. One of the primary uses of sequence diagrams is in the transition from requirements expressed as use cases to the next and more formal level of refinement. Use cases are often refined into one or more sequence diagrams. In addition to their use in designing new systems, sequence diagrams can be used to document how objects in an existing (call it â€Å"legacy†) system currently interact. This documentation is very useful when transitioning a system to another person or organization. Back to top The notation Since this is the first article in my UML diagram series that is based on UML 2, we need to first discuss an addition to the notation in UML 2 diagrams, namely a notation element called a frame. The frame element is used as a basis for many other diagram elements in UML 2, but the first place most people will encounter a frame element is as the graphical boundary of a diagram. A frame element provides a consistent place for a diagram’s label, while providing a graphical boundary for the diagram. The frame element is optional in UML diagrams; as you can see in Figures 1 and 2, the diagram’s label is placed in the top left corner in what I’ll call the frame’s â€Å"namebox,† a sort of dog-eared rectangle, and the actual UML diagram is defined within the body of the larger enclosing rectangle. Figure 1: An empty UML 2 frame element In addition to providing a visual border, the frame element also has an  important functional use in diagrams depicting interactions, such as the sequence diagram. On sequence diagrams incoming and outgoing messages (a.k.a. interactions) for a sequence can be modeled by connecting the messages to the border of the frame element (as seen in Figure 2). This will be covered in more detail in the â€Å"Beyond the basics† section below. Figure 2: A sequence diagram that has incoming and outgoing messages Notice that in Figure 2 the diagram’s label begins with the letters â€Å"sd,† for Sequence Diagram. When using a frame element to enclose a diagram, the diagram’s label needs to follow the format of: Diagram Type Diagram Name The UML specification provides specific text values for diagram types (e.g., sd = Sequence Diagram, activity = Activity Diagram, and use case = Use Case Diagram). Back to top The basics The main purpose of a sequence diagram is to define event sequences that result in some desired outcome. The focus is less on messages themselves and more on the order in which messages occur; nevertheless, most sequence diagrams will communicate what messages are sent between a system’s objects as well as the order in which they occur. The diagram conveys this information along the horizontal and vertical dimensions: the vertical dimension shows, top down, the time sequence of messages/calls as they occur, and the horizontal dimension shows, left to right, the object instances that the messages are sent to. Lifelines When drawing a sequence diagram, lifeline notation elements are placed across the top of the diagram. Lifelines represent either roles or object instances that participate in the sequence being modeled. [Note: In fully modeled systems the objects (instances of classes) will also be modeled on a system’s class diagram.] Lifelines are drawn as a box with a dashed line descending from the center of the bottom edge (Figure 3). The lifeline’s name is placed inside the box. Figure 3: An example of the Student class used in a lifeline whose instance name is freshman The UML standard for naming a lifeline follows the format of: Instance Name : Class Name In the example shown in Figure 3, the lifeline represents an instance of the class Student, whose instance name is freshman. Note that, here, the lifeline name is underlined. When an underline is used, it means that the lifeline represents a specific instance of a class in a sequence diagram, and not a particular kind of instance (i.e., a role). In a future article we’ll look at structure modeling. For now, just observe that sequence diagrams may include roles (such as buyer and seller) without specifying who plays those roles (such as Bill and Fred). This allows diagram reuse in different contexts. Simply put, instance names in sequence diagrams are underlined; roles names are not. Our example lifeline in Figure 3 is a named object, but not all lifelines represent named objects. Instead a lifeline can be used to represent an anonymous or unnamed instance. When modeling an unnamed instance on a sequence diagram, the lifeline’s name follows the same pattern as a named instance; but instead of providing an instance name, that portion of the lifeline’s name is left blank. Again referring to Figure 3, if the lifeline is representing an anonymous instance of the Student class, the lifeline would be: † Student.† Also, because sequence diagrams are used during the design phase of projects, it is completely legitimate to have an object whose type is unspecified: for example, â€Å"freshman.† Messages The first message of a sequence diagram always starts at the top and is typically located on the left side of the diagram for readability. Subsequent messages are then added to the diagram slightly lower then the previous message. To show an object (i.e., lifeline) sending a message to another object, you draw a line to the receiving object with a solid arrowhead (if a synchronous call operation) or with a stick arrowhead (if an asynchronous signal). The message/method name is placed above the arrowed line. The message that is being sent to the receiving object represents an operation/method that the receiving object’s class implements. In the example in Figure 4, the analyst object makes a call to the system object which is an instance of the ReportingSystem class. The analyst object is calling the system object’s getAvailableReports method. The system object then calls the getSecurityClearance method with the argument of userId on the secSystem object, which is of the class type SecuritySystem. [Note: When  reading this sequence diagram, assume that the analyst has already logged into the system.] Figure 4: An example of messages being sent between objects Besides just showing message calls on the sequence diagram, the Figure 4 diagram includes return messages. These return messages are optional; a return message is drawn as a dotted line with an open arrowhead back to the originating lifeline, and above this dotted line you place the return value from the operation. In Figure 4 the secSystem object returns userClearance to the system object when the getSecurityClearance method is called. The system object returns availableReports when the getAvailableReports method is called. Again, the return messages are an optional part of a sequence diagram. The use of return messages depends on the level of detail/abstraction that is being modeled. Return messages are useful if finer detail is required; otherwise, the invocation message is sufficient. I personally like to include return messages whenever a value will be returned, because I find the extra details make a sequence diagram easier to read. When modeling a sequence diagram, there will be times that an object will need to send a message to itself. When does an object call itself? A purist would argue that an object should never send a message to itself. However, modeling an object sending a message to itself can be useful in some cases. For example, Figure 5 is an improved version of Figure 4. The Figure 5 version shows the system object calling its determineAvailableReports method. By showing the system sending itself the message â€Å"determineAvailableReports,† the model draws attention to the fact that this processing takes place in the system object. To draw an object calling itself, you draw a message as you would normally, but instead of connecting it to another object, you connect the message back to the object itself. Figure 5: The system object calling its determineAvailableReports method The example messages in Figure 5 show synchronous messages; however, in sequence diagrams you can model asynchronous messages, too. An asynchronous message is drawn similar to a synchronous one, but the message’s line is drawn with a stick arrowhead, as shown in Figure 6. Figure 6: A sequence diagram fragment showing an asynchronous message being sent to instance Guards When modeling object interactions, there will be times when a condition must be met for a message to be sent to the object. Guards are used throughout UML diagrams to control flow. Here, I will discuss guards in both UML 1.x as well as UML 2.0. In UML 1.x, a guard could only be assigned to a single message. To draw a guard on a sequence diagram in UML 1.x, you placed the guard element above the message line being guarded and in front of the message name. Figure 7 shows a fragment of a sequence diagram with a guard on the message addStudent method. Figure 7: A segment of a UML 1.x sequence diagram in which the addStudent message has a guard In Figure 7, the guard is the text â€Å"[pastDueBalance = 0].† By having the guard on this message, the addStudent message will only be sent if the accounts receivable system returns a past due balance of zero. The notation of a guard is very simple; the format is: [Boolean Test] For example, [pastDueBalance = 0] Combined fragments (alternatives, options, and loops) In most sequence diagrams, however, the UML 1.x â€Å"in-line† guard is not sufficient to handle the logic required for a sequence being modeled. This lack of functionality was a problem in UML 1.x. UML 2 has addressed this problem by removing the â€Å"in-line† guard and adding a notation element called a Combined Fragment. A combined fragment is used to group sets of messages together to show conditional flow in a sequence diagram. The UML 2 specification identifies 11 interaction types for combined fragments. Three of the eleven will be covered here in â€Å"The Basics† section, two more types will be covered in the â€Å"Beyond The Basics† section, and the remaining six I will leave to be covered in another article. (Hey, this is an article, not a book. I want you to finish this piece in one day!) Alternatives Alternatives are used to designate a mutually exclusive choice between two or more message sequences. [Note: It is indeed possible for two or more guard conditions attached to different alternative operands to be true at the same  time, but at most only one operand will actually occur at run time (which alternative â€Å"wins† in such cases is not defined by the UML standard).] Alternatives allow the modeling of the classic â€Å"if then else† logic (e.g., if I buy three items, then I get 20% off my purchase; else I get 10% off my purchase). As you will notice in Figure 8, an alternative combination fragment element is drawn using a frame. The word â€Å"alt† is placed inside the frame’s namebox. The larger rectangle is then divided into what UML 2 calls operands. [Note: Although operands look a lot like lanes on a highway, I specifically did not call them lanes. Swim lanes are a UML notation used on activity diagrams. Please refer to The Rational Edge’s earlier article about Activity Diagrams.] Operands are separated by a dashed line. Each operand is given a guard to test against, and this guard is placed towards the top left section of the operand on top of a lifeline. [Note: Usually, the lifeline to which the guard is attached is the lifeline that owns the variable that is included in the guard expression.] If an operand’s guard equates to â€Å"true,† then that operand is the operand to follow. Figure 8: A sequence diagram fragment that contains an alternative combination fragment As an example to show how an alternative combination fragment is read, Figure 8 shows the sequence starting at the top, with the bank object getting the check’s amount and the account’s balance. At this point in the sequence the alternative combination fragment takes over. Because of the guard â€Å"[balance >= amount],† if the account’s balance is greater than or equal to the amount, then the sequence continues with the bank object sending the addDebitTransaction and storePhotoOfCheck messages to the account object. However, if the balance is not greater than or equal to the amount, then the sequence proceeds with the bank object sending the addInsuffientFundFee and noteReturned Check message to the account object and the returnCheck message to itself. The second sequence is called when the balance is not greater than or equal to the amount because of the â€Å"[else]† guard. In alternative combination fragments, the â€Å"[else]† guard is n ot required; and if an operand does not have an explicit guard on it, then the â€Å"[else]† guard is to be assumed. Alternative combination fragments are not limited to simple â€Å"if then else† tests. There can be as many alternative paths as are needed. If more alternatives are needed, all you must do is add an operand to the  rectangle with that sequence’s guard and messages. Option The option combination fragment is used to model a sequence that, given a certain condition, will occur; otherwise, the sequence does not occur. An option is used to model a simple â€Å"if then† statement (i.e., if there are fewer than five donuts on the shelf, then make two dozen more donuts). The option combination fragment notation is similar to the alternation combination fragment, except that it only has one operand and there never can be an â€Å"else† guard (it just does not make sense here). To draw an option combination you draw a frame. The text â€Å"opt† is placed inside the frame’s namebox, and in the frame’s content area the option’s guard is placed towards the top left corner on top of a lifeline. Then the option’s sequence of messages is placed in the remainder of the frame’s content area. These elements are illustrated in Figure 9. Figure 9: A sequence diagram fragment that includes an option combination fragme nt Reading an option combination fragment is easy. Figure 9 is a reworking of the sequence diagram fragment in Figure 7, but this time it uses an option combination fragment because more messages need to be sent if the student’s past due balance is equal to zero. According to the sequence diagram in Figure 9, if a student’s past due balance equals zero, then the addStudent, getCostOfClass, and chargeForClass messages are sent. If the student’s past due balance does not equal zero, then the sequence skips sending any of the messages in the option combination fragment. The example Figure 9 sequence diagram fragment includes a guard for the option; however, the guard is not a required element. In high-level, abstract sequence diagrams you might not want to specify the condition of the option. You may simply want to indicate that the fragment is optional. Loops Occasionally you will need to model a repetitive sequence. In UML 2, modeling a repeating sequence has been improved with the addition of the loop combination fragment. The loop combination fragment is very similar in appearance to the option combination fragment. You draw a frame, and in the frame’s namebox the text â€Å"loop† is placed. Inside the frame’s content area the loop’s guard is placed towards the top left corner, on top of a  lifeline. [Note: As with the option combination fragment, the loop combination fragment does not require that a guard condition be placed on it.] Then the loop’s sequence of messages is placed in the remainder of the frame’s content area. In a loop, a guard can have two special conditions tested against in addition to the standard Boolean test. The special guard conditions are minimum iterations written as â€Å"minint = [the number]† (e.g., â€Å"minint = 1†) and maximum iterations written a s â€Å"maxint = [the number]† (e.g., â€Å"maxint = 5†). With a minimum iterations guard, the loop must execute at least the number of times indicated, whereas with a maximum iterations guard the number of loop executions cannot exceed the number. Figure 10: An example sequence diagram with a loop combination fragment Larger view of Figure 10. The loop shown in Figure 10 executes until the reportsEnu object’s hasAnotherReport message returns false. The loop in this sequence diagram uses a Boolean test to verify if the loop sequence should be run. To read this diagram, you start at the top, as normal. When you get to the loop combination fragment a test is done to see if the value hasAnotherReport equals true. If the hasAnotherReport value equals true, then the sequence goes into the loop fragment. You can then follow the messages in the loop as you would normally in a sequence diagram Back to top Beyond the basics I’ve covered the basics of the sequence diagram, which should allow you to model most of the interactions that will take place in a common system. The following section will cover more advanced notation elements that can be used in a sequence diagram. Referencing another sequence diagram When doing sequence diagrams, developers love to reuse existing sequence diagrams in their diagram’s sequences. [Note: It is possible to reuse a sequence diagram of any type (e.g., programming or business). I just find that developers like to functionally break down their diagrams more.] Starting in UML 2, the â€Å"Interaction Occurrence† element was introduced. The addition of interaction occurrences is arguably the most important innovation in UML 2 interactions modeling. Interaction occurrences add the  ability to compose primitive sequence diagrams into complex sequence diagrams. With these you can combine (reuse) the simpler sequences to produce more complex sequences. This means that you can abstract out a complete, and possibly complex, sequence as a single conceptual unit. An interaction occurrence element is drawn using a frame. The text â€Å"ref† is placed inside the frame’s namebox, and the name of the sequence diagram being referenced is pl aced inside the frame’s content area along with any parameters to the sequence diagram. The notation of the referenced sequence diagram’s name follows the pattern of: sequence diagram name Two examples: 1. Retrieve Borrower Credit Report(ssn) : borrowerCreditReport or 2. Process Credit Card(name, number, expirationDate, amount : 100) In example 1, the syntax calls the sequence diagram called Retrieve Borrower Credit Report and passes it the parameter ssn. The Retreive Borrower Credit Report sequence returns the variable borrowerCreditReport. In example 2, the syntax calls the sequence diagram called Process Credit Card and passes it the parameters of name, number, expiration date, and amount. However, in example 2 the amount parameter will be a value of 100. And since example 2 does not have a return value labeled, the sequence does not return a value (presumably, the sequence being modeled does not need the return value). Figure 11: A sequence diagram that references two different sequence diagrams Figure 11 shows a sequence diagram that references the sequence diagrams â€Å"Balance Lookup† and â€Å"Debit Account.† The sequence starts at the top left, with the customer sending a message to the teller object. The teller object sends a message to the theirBank object. At that point, the Balance Lookup sequence diagram is called, with the accountNumber passed as a parameter. The Balance Lookup sequence diagram returns the balance variable. Then the option combination fragment’s guard condition is checked to verify the balance is greater then the amount variable. In cases where the balance is greater than the amount, the Debit Account sequence diagram is called, passing it the accountNumber and the amount as parameters. After that sequence is complete, the withdrawCash message returns cash to the customer. It is important to notice in Figure 11 that the lifeline of theirBank is hidden by the interaction occurrence Balance Lookup. Because the interaction occurrence hides the lifeline, that means that the theirBank lifeline is referenced in the â€Å"Balance Lookup† sequence diagram. In addition to hiding the lifeline in the interaction occurrence, UML 2 also specifies that the lifeline must have the same theirBank in its own â€Å"Balance Lookup† sequence. There will be times when you model sequence diagrams that an interaction occurrence will overlap lifelines that are not referenced in the interaction occurrence. In such cases the lifeline is shown as a normal lifeline and is not hidden by the overlapping interaction occurrence. In Figure 11, the sequence references the â€Å"Balance Lookup† sequence diagram. The â€Å"Balance Lookup† sequence diagram is shown in Figure 12. Because the example sequence has parameters and a return value, its label —lo cated in the diagram’s namebox—follows a specific pattern: Diagram Type Diagram Name Two examples: 1. SD Balance Lookup(Integer : accountNumber) : Real 2. SD Available Reports(Financial Analyst : analyst) : Reports Figure 12 illustrates example 1, in which the Balance Lookup sequence uses parameter accountNumber as a variable in the sequence, and the sequence diagram shows a Real object being returned. In cases such as this, where the sequence returns an object, the object being returned is given the instance name of the sequence diagram. Figure 12: A sequence diagram that takes the parameter of accountNumber and returns a Real object Figure 13 illustrates example 2, in which a sequence takes a parameter and returns an object. However, in Figure 13 the parameter is used in the sequence’s interaction. Figure 13: A sequence diagram that uses its parameter in its interaction and returns a Reports object Larger view of Figure 13. Gates The previous section showed how to reference another sequence diagram by  passing information through parameters and return values. However, there is another way to pass information between sequence diagrams. Gates can be an easy way to model the passing of information between a sequence diagram and its context. A gate is merely a message that is illustrated with one end connected to the sequence diagram’s frame’s edge and the other end connected to a lifeline. A reworking of Figures 11 and 12 using gates can be seen in Figures 14 and 15. The example diagram in Figure 15 has an entry gate called getBalance that takes the parameter of accountNumber. The getBalance message is an entry gate, because it is the arrowed line that is connected to the diagram’s frame with the arrowhead connected to a lifeline. The sequence diagram also has an exit gate that returns the balance variable. The exit gate is known, because it’s a return message that is connected from a lifeline to the diagram’s frame with the arrowhead connected to the frame. Figure 14: A reworking of Figure 11, using gates this time Figure 15: A reworking of Figure 12, using gates this time Combined fragments (break and parallel) In the â€Å"basics† section presented earlier in this paper, I covered the combined fragments known as â€Å"alternative,† â€Å"option,† and â€Å"loop.† These three combined fragments are the ones most people will use the most. However, there are two other combined fragments that a large share of people will find useful à ¢Ã¢â€š ¬Ã¢â‚¬Å" break and parallel. Break The break combined fragment is almost identical in every way to the option combined fragment, with two exceptions. First, a break’s frame has a namebox with the text â€Å"break† instead of â€Å"option.† Second, when a break combined fragment’s message is to be executed, the enclosing interaction’s remainder messages will not be executed because the sequence breaks out of the enclosing interaction. In this way the break combined fragment is much like the break keyword in a programming language like C++ or Java. Figure 16: A reworking of the sequence diagram fragment from Figure 8, with the fragment using a break instead of an alternative Breaks are most commonly used to model exception handling. Figure 16 is a  reworking of Figure 8, but this time Figure 16 uses a break combination fragment because it treats the balance < amount condition as an exception instead of as an alternative flow. To read Figure 16, you start at the top left corner of the sequence and read down. When the sequence gets to the return value â€Å"balance,† it checks to see if the balance is less than the amount. If the balance is not less than the amount, the next message sent is the addDebitTransaction message, and the sequence continues as normal. However, in cases where the balance is less than the amount, then the sequence enters the break combination fragment and its messages are sent. Once all the messages in the break combination have been sent, the sequence exits without sending any of the remaining messages (e.g., addDebitTransaction). An important thing to note about breaks is that they only cause the exiting of an enclosing i nteraction’s sequence and not necessarily the complete sequence depicted in the diagram. In cases where a break combination is part of an alternative or a loop, then only the alternative or loop is exited. Parallel Today’s modern computer systems are advancing in complexity and at times perform concurrent tasks. When the processing time required to complete portions of a complex task is longer than desired, some systems handle parts of the processing in parallel. The parallel combination fragment element needs to be used when creating a sequence diagram that shows parallel processing activities. The parallel combination fragment is drawn using a frame, and you place the text â€Å"par† in the frame’s namebox. You then break up the frame’s content section into horizontal operands separated by a dashed line. Each operand in the frame represents a thread of execution done in parallel. Figure 17: A microwave is an example of an object that does two tasks in parallel While Figure 17 may not illustrate the best computer system example of an object doing activities in parallel, it offers an easy-to-understand example of a sequence with parallel activities. The sequence goes like this: A hungryPerson sends the cookFood message to the oven object. When the oven object receives that message, it sends two messages to itself at the same time (nukeFood and rotateFood). After both of these messages are done, the hungryPerson object is returned yummyFood from the oven object.

How the Theme of Kinship Is Dealt with in Macbeth

Shakespeare's tragedy Macbeth contains an ellaborate exproation of the theme of kingship. The main character's evil plan aims at overthrowing the current ruler and assuming power over Scotland. Based on this the playwright profoundly analyses which qualities are the most important in a king and the divine right of kings. Before carrying out his plot Macbeth weighed up all the reasons why he wanted to proceed with it and all the arguments against his terrible murder plan. One such argument is that â€Å"this Duncan has been so clear in his great office. Duncan is portrayed as a wise ruler who feels strongly abou the security of his country in the ongoing war with Norway. However, our encounter with this noble man is very brief. Macbeth, once he became king, did not know how to rule a country. His major concerns are for his own safety and for te security of his own power. He doesn’t even consider the welfare of the Scottish people before going ahead with the regicide. This show s that no matter how dedicated you are to your country, even as a great warrior and â€Å"Bellona’s bridegroom† – as an ordinary person you may not rule a country.This message is reflective of the prevailing belief in the divine right of kings that existed in Shakespeare’s day. Macbeth is not fit for the task: with his Scotland is â€Å"bleeding. † The tyranny is reflected by the weather and bizarre supernatural events (pathetic fallacy). The playwright’s use of language in Macbeth is probably the brightest example of his ability to develop striking images. The enormous amount of heart-stopping gruesome references to blood and violence emphasise the consequences of the inadequate regime for which Macbeth is responsible.However, the Bard of Avon not only condemns the bad ruler but he explores the good qualities that a king should possess. Desperate and helpless, Macduff arrives in England to see Malcolm, the legitimate successor to Duncan's t hrone. Malcolm is almost an embodiment of all the positive qualities of kings. He, along with his brother, immediately decide to rely on themselves to preserve their dynasty by leaving Scotland despite the obvious and inevitable suspicion that it raises and their own bereavement. They handle the situation with wisdom and courage, all for the sake of their kingdom.When Malcolm meets Macduff we see more of his wisdom. He adopts the personality of a man who is â€Å"not fit to govern and not even to live. † Malcolm makes sure to not jeopardise his own life and the welfare of Scotland by â€Å"testing† Macduff. Malcolm, unlike Macbeth, is able to tell appearance from reality in his superiority as king. The main aspects highlighted by Malcom that are absolutely incompatible with a decent king are lying, voluptuousness and greed. He plans to â€Å"cut the nobles of their land, desire his jewels and this other's house†¦ our wives, your daughters, your matrons and your m aids may not fulfil the cistern of my lust. † Satisfied with Macduff's reaction Malcolm opens up: â€Å"All I am is thyne and mine country to command† and admits that he is not ridden with vices are he pretended. We find out Shakespeare's vision of king-becoming graces: â€Å"Justice, Verity, Temp'rance, Stableness, Bounty, Perseverance,Mercy, Lowliness, Devotion, Patience, Courage, Fortitude † The return of the rightful king is marked by the delight of he army. Nature reacts positively when Malcolm returns.Macbeth, on the contrary, is full of bravado anf feels invincible one minute and then left thinking about â€Å"all our yesterdays have lighted fools the way to dusty death†¦ a poor player that struts and frets his hours upon the stage† as Scotland, Lady Macbeth and his soul are all deteriorating around him. In conculsion, the theme of kingship is well developed in the play, with illustrations of the difference between a noble king and anoble man t urned incompetent tyrant and the principles behind kingship.