Utilitarianism A Philosophical Concept That Was Taught...

Joseph Morrone Dr. Kaspar Ethics 13 March 2016 Utilitarianism is a philosophical concept that was taught by John Stuart Mill in which he explains that every person always act and make decisions that maximize their utility. Mill gave a clear explanation that utilitarian often aim at maximizing utility because it is morally right. All actions that individuals perform in their own initiatives are to make their lives better in the long run. This essay is aimed at explaining the way in which utilitarianism is relevant to the society and comparing it to Kant’s belief and view of moral philosophy as encompassed in achievement of happiness. It is however important to note that when one person’s actions might maximize his or her utility or welfare, it might also infringe on the rights of others and thus utilitarianism should be viewed carefully. Stuart goes ahead to explain that happiness is the main goal of every person who is seeking utility. Happiness is simply the absence of pain or sadness. It is there rig ht to say that all utilitarian persistently seek to maximize their utility and in effect are always happy when they achieve the goal. Pleasure is also directly associated with happiness and often have different forms of rating in terms of quality and quantity. The overall forms of happiness are often achieved when one endeavors to live a life that is morally upright and free from offending others as one seeks to maximize utility. Happiness is therefore multifaceted andShow MoreRelatedThe Age Of Reason Or Known As The Enlightenment1189 Words   |  5 Pages Before the Romantic Movement it was the Age of Reason or commonly known as the Enlightenment period. The Enlightenment was a period of scientific rationalization and scientific methods, it was an advanced way of observing the world. This time period rejected the idea’s of the church and celebrated the rational mind. Many of the enlightenment thinkers, â€Å" believed in rationalism and trusted human reason to solve the ma ny problems of life and society, and emphasized reason, science, and respect forRead MoreThe Political Philosophies Of John Mill1879 Words   |  8 Pagesthe liberal ideology like John Mill. Mill was not only one of the most influential political thinkers of all time, but also a philosopher, and used his ideas and understandings of the world, ethics, and morality in his political ideas. Mill believed that every man was a key member of society, and society was made of men, all with individual ideas and voices. But, when it came to morals or religion, those voices should not be used to influence government or freedom. Mill Advocated for complete andRead MoreEthics Is The Art And Discipline Of Discerning The Right, The Good, And The Fitting Action Essay2064 Words   |  9 Pagesâ€Å"one has not only a legal but a moral responsibility responsibility to obey just laws. Conversely, one has a moral responsibility to disobey unjust laws† (364). In King’s case, breaking la ws that oppressed African Americans was morally right, as opposed to following the law which was unethical. The right decision in an ethical dilemma consists of consulting what the rules say and should include different sources of rules in order to properly asses the dilemma. As opposed to the right, when looking throughRead MoreEssay about What Is Distributive Justice?5286 Words   |  22 Pagesjust are what is set forth. The next set of principles is the feminist principles that offer very distinct versions of every theory. The last of the principles is the methodology and empirical beliefs about distributive justice most notably stated by John Rawls. He brought the method of wide reflective equilibrium to philosophy (â€Å"Stanford Encyclopedia of Philosophy†). 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This idea is in practice not proven so helpful because where the midpoint is depends on where we put the extremes.[2]  For example if an extreme drinker is someone who drinks six litersRead MoreHerbert Spencer Essay13142 Words   |  53 Pages | Herbert Spencer (1820-1903) was an English philosopher, scientist, engineer, and political economist. In his day his works were important in popularizing the concept of evolution and played an important part in the development of economics, political science, biology, and philosophy. Herbert Spencer was born in Derby on April 27, 1820. 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The Ambitious Marc Antony in Julius Caesar - 996 Words

The Ambitious Marc Antony in Julius Caesar nbsp; The tragic and untimely death of Julius Caesar, a condemned Roman tyrant, triggered William Shakespeares creativity. In his play Julius Caesar Shakespeare writes of the treacherous conspirators, Marcus Brutus and Caius Cassius, and their plans to assassinate their Roman leader, Julius Caesar. The story continues to explain how Caesars loyal friend, Marc Antony, helps avenge the brutal murder. After Antony receives soldiers to fight his battle, his character begins to change. Thenbsp; fair and faithful Marc Antony transforms to a darker and more deceitful character. Marc Antony is not suitable to rule Rome because he holds a grand desire of great power, his conceit†¦show more content†¦In Act Three Marcus Brutus changes the peoples opinion of the death of Caesar instantly. He convinces them that the assassination should not be considered evil, but seen as to the only way to survive while remaining free. The citizens of Rome trust and respect Brutus and believe him. Then Marc Antony convinces the people to come to a different conclusion than that portrayed by Brutus and his honorable men. The crowd believes Antony that the conspirators committed this crime through jealousy, greed and the desire to limit Julius Caesars growing authority. At first Marc Antony only plants a minor idea in the publics mind, allowing them to think about and discuss the new information presented to them. This method initiates the contemplation of serious issues for the crowd of citizens who need no more than this to come to their own opinion concerning what took place (III, 2, 62-106). Marc Antony then stirs his audience with emotions every person in Rome can relate to, focusing on guilt and anger. These passions intertwine, for when the crowd begins to feel guilty, they also start to become enraged. Marc Antony creates a dangerous situation with his riled audience and the possession of information that sets them over the edge into being an unforgiving m ob (III, 2, 107-259). Having a serious effect on an audience is important when trying to be understood fully, however revenge is a dangerous topic especially when beingShow MoreRelatedWilliam Shakespeare s Julius Caesar 884 Words   |  4 PagesGustav Berner Mrs. Hillard Honors English 10 - F 15 January 2015 Julius Caesar Discussion 1.) Brutus’ trust in others and his love of Rome are his greatest faults. His tragic flaw is the trust he places in others. Brutus is easily swayed to trust Cassius when he plots to kill Caesar. Cassius uses his cunning to trick Brutus into believing Caesar is ambitious and that he is killing Caesar for the good of Rome. Cassius says to Brutus, â€Å"Why, man, he doth bestride the narrow world like a Colossus, andRead MoreEssay on Marc Antony’s Funeral Oration1470 Words   |  6 PagesIn William Shakespeare’s Julius Caesar, Mark Antony pleads with his â€Å"Friends, Romans (and) countrymen† to lend him their ears in an effort to exonerate Caesar from false charges laid against him. The three main conspirators in Caesar’s murder, Brutus, Casca and Cassius portrayed Caesar as an ambitious tyrant to the Roman people. After Caesar was unjustly killed by his friends and comrades, the crowd was persuaded to believe that his death was necessary for the good of the republic. However, Antony’sRead More Julius Caesar Essay: Marc Antony’s Power of Persuasion1385 Words   |  6 PagesMarc Antonys Power of Persuasion in Julius Caesar      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In William Shakespeares Julius Caesar, although Marc Antony is allowed to make a speech at Caesars funeral, he must not speak ill of either the conspirators or Caesar.   Antony was infuriated with Caesars assassination, and wants to seek revenge on his killers as well as gain power for himself in Romes government.   He must persuade the crowd that has gathered that Caesars murder was unjust, and turn them against Brutus and CassiusRead MoreMarcus Brutus Vs Mark Antony s Funeral Speech Essay1135 Words   |  5 PagesKayla Marie Davis English II / 4th Block October 27, 2015 Marcus Brutus’ vs. Mark Antony’s Funeral Speech At the funeral of Julius Caesar two characters make speeches to the plebeian mob, Brutus and Marc Antony. Shakespeare shows us the personalities of the two orators and gives one an advantage over the other. Marc Antony has an advantage over Brutus because he speaks after Brutus and he has Caesar’s body. He also interrupts Brutus’ speech. He uses a range of rhetorical devices to manipulateRead MoreExamples Of Envy In Julius Caesar838 Words   |  4 Pagesplay Julius Caesar written by legendary playwright, William Shakespeare. Brutus and Cassius, Julius Caesars good friends are envious of the love Casaer is shown by the romans and they are willing to throw aside friendship and loyalty because of envy which propels them into the action of killing Caesar for power and praise. Envy is easy and almost always evident in the hunt for power in Julius Caesar, this is evident in Brutus’s motives for killing Caesar, Cassius motives for killing Caesar and AntonysRead MoreEss ay on The History Behind Shakespeares Julius Caesar740 Words   |  3 Pagesreplaced a monarchy. For this reason Caesar had been murdered; he was thought to have become too powerful. He was pushing for a dictatorship. Some members of the senate had stepped in and prevented his absolute power. This is just one of the reasons why Caesar would not be the best ruler of Rome; he had been too power-hungry. Antony had been just as bad as Caesar. He was his right-hand man and knew what Caesar had been up to at all times. When Caesar had died, he knew the first thing he wouldRead MoreMarcus Antonys Speech Analysis1063 Words   |  5 PagesJason H. Chang Counteracting the Opposition Julius Caesar was probably one of the most prominent figures in Roman history, known for his strong willed nature and commanding presence. In 44 BCE, Caesar was voted in to be Dictator perpetuo (often mistranslated as dictator for life).Worried that Caesar was becoming too powerful, several Roman senators including Brutus (a close friend of Caesar’s) assassinated Caesar while Caesar himself was by tradition, unarmed and defenseless. Following theRead MoreJulius Caesar: Beware the Ides of March1017 Words   |  5 Pagesinfluential senate is easily threatened by one man; Julius Caesar. To the senators Caesar is the catalyst for the downfall of a Republic they had worked so hard to create and protect. The playwright William Shakespeare dives into this world of betrayal and ambition with his play The Tragedy of Julius Caesar. Using his voice as a writer he takes the audience into Rome and lets them experience each riveting moment of Caesar’s fall. 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Let’s get it on! â€Å"If then that friend demand why Brutus rose against Caesar, this is my answer: not that I loved Caesar less, but that I loved Rome more.† (3.2/ 19) Brutus tries to tell the people that he executed Caesar for their own

Moving to America Free Essays

MOVING TO AMERICA Do you know moving could be a very traumatic and scary experience for a child? When my mom decided to leave Trinidad and Tobago to pursue her Master degree, I don’t think she realized the impact it would have on me, knowing that you are moving to a whole different country is a big pill to swallow at the age of 14 years old. Me and my mom was having dinner when she broke the news that we were moving to America I remembered that day like it was yesterday I felt like my heart had hit the floor I had mix emotions I was just numb I didn’t know if to be happy, sad or angry. After the news was broken to me everything that I loved flashed before my eyes my friends and my family. We will write a custom essay sample on Moving to America or any similar topic only for you Order Now I was in high school at the time of our planning to move so I knew I would have to make new friends which is very hard for me because am very shy and soft spoken. But I knew in my heart my mom was making the move for us to better herself and to provide a better life for me and my brother. Leaving my country where I grew up and where all my family and friends were really saddened me. Trinidad and Tobago is two islands that makes up one country I lived in Trinidad is the place I call home. It’s a beautiful island in the Caribbean its hot all year round and it only has two seasons the rainy season and the dry season. I absolutely enjoy the weather but at times the heat can be very scorching and unbearable, the beaches are amazing white sands blue waters I remember when my best friend and I would go to the beach on Sundays and spend the whole day. So the day before I left which was a Thursday, which meant I had school. My teacher gave a farewell speech telling the class I was leaving and today would be my last day my Best friend Adanna broke into to tears so did I was an emotional wreck because we have been friends since age 5 we did everything together. So when class was over we walk to the bus hugging each other and cherishing our last moments together and then she told me she have a present for me. When I opened it was a letter that consist 10 pages and a framed picture of me and her at age 8, I was so grateful that she gave that to me I told I would keep it close to my heart. At 14 years we jetted to Colorado the flight took about 8 hours to arrive. I arrived in Colorado my body was in shocked of how cold it was coming from a country that is warm it was snowing heavily. I was so excited because I have always dreamt of wanting to see snow and on the first day of my arrival to America I saw snow I just thought to myself how lucky am I, I just smiled to myself. So a taxi cab came to pick us up at the Denver International Airport my new home was located in Colorado Springs it was an hour and a half away. On our way to Colorado Springs I couldn’t see the landscape or anything because everywhere was covered in snow so I just laid back and enjoyed the ride. When we arrived at our new home I fell in love with our new townhouse home it was new, hardwood floors, a tall ceiling it was just marvelous. My first night in my new home, a new country and a new neighborhood felt pretty weird I felt so out of place like I didn’t belong. I woke up the next morning feeling pretty lonely the house was quiet it was just not what am use to because back home in Trinidad we were living in a house with my grandparents and my other family members like my cousins and aunts so the house was always noisy. My mom came in to my room to tell me to get ready we are going grocery shopping I was a little excited I must say just to be out. So we went to the grocery I was so amaze on how big it was and all the different selections of foods items there was to choose from. After grocery shopping, my mom stopped at her school Colorado Technical University to do some finishing for her registration to start to attend school for the Spring Semester. The following day I had to register for school because it was nearing close for the spring school term to start so we went to the North Middle School to sign me up. I so nervous when I enter the doors of North Middle School I was so overwhelmed and I hadn’t even started school as yet it was just to register me. So January 9th rolled around that was the beginning of school it was the most traumatic and scary experience ever so many thoughts were running through my mind would I make friends, would any of the students laugh at my accent when I speak. The diversity of the students at the school with all different culture backgrounds was a lot to take in but I was eager to learn about them. I went to my first class it was my Algebra class my teacher was Mr. Brice, seeing as it was the first day of school he suggested that we stand up and introduce ourselves to the class. Everyone stood up and introduce there selves and then it was my turn I started sweating bullets I was so nervous so I stand and these was my exact words â€Å"Hi am Ariane and am from Trinidad† one the classmate laughed at me I felt so hurt I wanted to cry right then and there but I had to hold my composer. When the bell rang for the class to be over there was this one girl her name was Desiree came up to me and told me my accent was cool and she liked it. We became great friends from then so my school experience wasn’t as bad as I thought. When I got home from my first day of school, I laid on my bed thought to myself today wasn’t a bad day at all I can get use to this. But then I started to think about back home and I felt so empty and lonely and I missed everything my family and best friend. After spending 7 years in Colorado, my mom completed her degree and got an incredible job opportunity she was ecstatic I was to, then she told me we had to talk every time she said we have to talk I knew there was some bad or disappointing news she was going to tell me so I took a deep breath and asked â€Å"What is it mom? † she replied and said â€Å"We will be moving to New Jersey† I screamed out in excitement my mom was shocked at my reaction and she had a puzzling look on her face. She asked me â€Å"Aren’t you sad you are leaving Colorado† because she knew how sad I was when we left Trinidad I quickly responded â€Å"No†. I was excited to leave Colorado although I did develop a friendship with Desiree, I wanted to be close to family and New Jersey was the place for me because I have lots and cousins and aunts there. Moving to a whole different country has made me into a stronger person and has broadened my horizon to different cultures, atmosphere and opportunities. It also allows me to see and experience life in a new and different way. My mom has taught me that once I put my mind to anything I can do it. Because she went to Colorado without knowing anybody there and we conquered it together. Test: â€Å"Study Guide Algebra† How to cite Moving to America, Essay examples

Capital Gains Tax Foundation of Taxation

Question: Discuss about the Capital Gains Tax for Foundation of Taxation. Answer: 1. The objective of the case study presented is to ascertain Daves capital gains or losses in FY2016 based on the various asset sales that he has indulged in with the intention of having enough corpus for retirement. The discussion of the capital gains tax on various transactions is discussed below. Sale Residence at St. Lucia As per the relevant case details, Dave is liquidating his house so that he could get enough money for retirement and further plans to live in a rented place. Since Dave has been residing in the current residence for 30 years, hence it would be fair to assume that the residence would have been bought in 1986. As a result, for any capital gains made on its sale, capital gains tax would be levied as the acquisition of the asset has taken place post September 20, 1985 (Sadiq et. al., 2015). Besides, using the main residence exemption, it may be possible that no capital gains are levied on the sale of house in line with Division 118 ITAA, 1997. However, for a residence to be treated as main residence, it is imperative that the following two conditions are met (Barkoczy, 2015). It is required that the residence of the taxpayer in the given residence under consideration must be from the purchase time. It is also pivotal that the given residence should be commercially exploited for income of any sought including rent. The given residence satisfies the conditions shown above as Dave has only this residence which is apparent from the fact that he wishes to now move to a rented apartment once it is sold. Additionally, no information is available with regards to house being used for income realisation. Thus, the given residence is the main residence of Dave and thus no capital gains tax would be levied on the house sale (Gilders et. al., 2015). Sale-Painting The acquisition of the painting has been done in the post CGT era i.e. on or after September 20, 1985 and thus CGT would be applicable on any potential capital gains that the painting may lead to. This has been carried out below. Paintings cost at purchase = $ 15,000 Paintings value at selling = $ 125,000 Thus, paintings capital gains = 125000 15000 = $ 110,000 Taking into cognizance the paintings holding period of more than a year, the capital gains made on the asset are classified as long term (Sadiq et. al., 2015). Sale- Luxury Boat The acquisition of the luxury boat has been done in the post CGT era i.e. on or after September 20, 1985 and thus CGT would be applicable on any potential capital gains that the painting may lead to. This has been carried out below. Boats cost at purchase = $ 110,000 Boats value at selling = $ 60,000 Thus, boats capital losses = 110000-60000 = $ 50,000 Taking into cognizance the paintings holding period of more than a year, the capital losses made on the asset are classified as long term (Sadiq et. al., 2015). Sale - Shares The acquisition of the shares has been done in the post CGT era i.e. on or after September 20, 1985 and thus CGT would be applicable on any potential capital gains that the painting may lead to. This has been carried out below. Shares cost at purchase = $ 75,000 Shares price at selling = $ 80,000 There is a need to determine the cost base of the asset with the help of Section 110-25 which advocates that various incidental costs associated with buying and selling of the asset along with the financing costs must be added to the cost base. Due to this, the brokerage charges ($ 750) and the stamp duty ($250) along with the interest cost ($ 5,000) would make contributions to the overall cost base. The interest on the loan taken for asset acquisition would be added to the cost base only if it is otherwise non-deductible. The ATO opinion makes it evident that the interest is not deductible and thus contributes to the cost base of the shares (Barkoczy, 2015). Cumulative cost base of shares as per Section 110-25 = 75000 + 5000 +750+250 = $ 81,000 Sales proceeds on shares = $ 80,000 The capital losses made on the sale of shares Cumulative cost base Sales proceeds = 81000 80000 = $ 1,000 Net capital gains calculation for FY2016 The cumulative capital gains that Dave makes in FY2016 would be the sum total of the gains or losses derived on various transactions in the ongoing year = 110000 50000 -1000 = $ 59,000 However, the question states that Solomon has made a capital loss to the extent of $ 10,000 in the last year as he disposed off certain shares and hence this capital loss would automatically be carried forward and hence adjusted against the gains realised in FY2016 (Gilders et. al., 2015). Hence, capital gains realised after bringing forward accumulated losses and dealing with these in the current year = 59000 10000 = $ 49,000 From the computations above, it is apparent that the net gains are long term and further Solomons individual taxpayer status implies that a rebate could be availed to the tune of 50% of the net capital gains. Thus, taxable capital gains for the year FY2016 = 0.5*49000 = $ 24,500 It is evident from the computation of the above part that Solomon has realised a net capital gains for the FY2016 and thereby tax will be levied at the rate of 30%. Hence, CGT levied on the capital gains = 0.3*24,500 = $ 7,350 However, if instead of capital gains, Solomon now makes capital losses, then the current year losses would be added to the losses from the previous year and the cumulative capital losses are carried ahead to be adjusted in future year. Further, these losses will automatically be carried forward till they are adjusted against the gains (Sadiq et. al., 2015). 2. In accordance with the case information rendered in the question, it is evident that Periwinkle (the employer) has extended some fringe benefits to their employee (Emma) and the implications with regards to tax for these transactions need to be discussed keeping in mind the applicable act Fringe Benefit Tax Assessment Act 1986 (FBTAA86). Car Related Fringe benefit The fringe benefits regarding car are explained as per Section 8 of the relevant act. It advocates that car fringe benefit would arise when the employer is given a car owned by the employer for personal usage. The resulting tax on the benefit that arises in the form of car fringe benefit would be levied on the employer as per Section 23L ITAA 1936. In the given case, Periwinkle has extended car fringe benefits to Emma, the employee since the car is employer owned and used by Emma for personal usage (Sadiq et. al., 2014). For ascertaining the value of the fringe benefit associated, the key consideration is to ascertain whether the product or service extended has GST levied or not since the gross up factor is driven by this information (McCouat, 2012). Since the car has GST levied on itself, hence the corresponding gross up factor to be carried forward for computation is 2.1463 (ATO, 2016). The FBT liability determination with regards to fringe benefits on car can be computed in the fo llowing manner (Wilmot, 2012). Step 1: Taxable value determination The relevant formula for determination of taxable value of the FBT is given below. The input values required for taxable value determination can be computed in the manner displayed below. The statutory percentage required above can be taken by considering the total distance Emma had used the car for personal usage during the given assessment period. The case study indicates that the relevant distance covered by the car amounts to 10,000 km during the assessment period. Therefore, in accordance with rule prescribed by ATO, the statutory percentage would be 20% as the distance travelled by the car does not exceed 15,000 km (ATO, 2015). Period in days for which the car is with Emma = March 31, 2016 May 1, 2015 = 365-30 = 335 Additionally, adjustment needs to be made with respect to those five days when car was in repair and hence Emma did not possess it. No adjustment would be made for the period of 10 days for which the car was parked at the airport as Emma had the possession but decided against using it. Cumulative days of usage of car by Emma = 335-5 = 330 FBT Taxable Value = $ 32450 20% (330/365) = $ 5,867.7 Step 2:FBT liability FBT liable to be paid by the employer = 5,867.7 2.1463 49% = $ 6,170.95 Fringe benefit on loan Fringe benefit on loan arises when financial assistance is extended to any employee from the employer at rate of interest lower than the RBA benchmark rate. This particular fringe benefit would be taxed at the end of the employer only. In accordance with the TD 2015/8, the RBA benchmark rate prevailing for the year ending on March 31, 2016 is 5.65% pa. As a result, fringe benefit on loan would result since the employer is offering the interest is 4.45% pa. The fringe benefit associated with loan would be equivalent of the interest differential of the total loan amount borrowed at the RBA benchmark rate and that on offer by Periwinkle (Barkoczy, 2015). The value of the fringe benefit derived from loan can be computed as follows. Interest cost of the loan given to Emma at the rate prescribed by RBA = $ 500,000 5.65% = $ 28.250 Interest cost of the loan given to Emma at the rate offered by employer Periwinkle = $ 500,000 4.45% = $ 22,250 Savings achieved on account of lower interest rate that is asked by the employer = $ 28,250 - $ 22,250 = $6,000 The loan fringe benefit to the tune of $ 6,000 is given to Emma that would pave way to FBT liability, Besides, it is known that the loan extended by Periwinkle has been used by Emma for buying holiday day i.e. for realising gains of personal nature. As a result, deduction would be available for the employer to the extent of interest payment which Emma makes on the amount of $ 450,000. This would lead to the lowering of the employers total tax liability (Gilders et. al., 2015). In relation to bathtub, there is fringe benefit that has been extended from the employer to Emma since the bathtub is provided at a lower price as compared to the retail price. The fringe benefit extended is equal to the difference in the two prices (Sadiq et. al., 2015). In the given question, now an alteration has been made as 10% of the financial assistance extended to Emma has been forwarded to her husband, which would be utilised for making investments in shares. However, since the previous 450,000 would again be utilised by Emma for buying a holiday home, hence the interest deduction on this would remain the same. But, there would a decrease in the FBT liability arising on account of the loan taken by Emma which is explained as shown below (Deutsch, et. al.,2015). Interest cost of the 10% loan given to Emma at the rate prescribed by RBA = $ 28,250 10% = $ 2,825 Interest cost of the 10% loan given to Emma at the rate offered by employer Periwinkle = $22,250 10% = $ 2,225 The above would lead to a decline in loan fringe benefit to the extent of 2825-2225 = $ 600 Hence, taxable fringe benefit arising from loan in this case = 6000-600 = $ 5,400 References ATO 2015, How to calculate your FBT, Australian Taxation Office, Available online from https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ (Accessed on May 25, 2016) Barkoczy,S 2015.Foundation of Taxation Law 2015,7th edn, CCH Publications, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015. Australian tax handbook, 8th edn, Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015. Understanding taxation law 2015, 8th edn, LexisNexis/Butterworths. McCouat, P 2012, Australian GST legislation. 17th edn, CCH Australia Limited, North Ryde Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2015,Principles of Taxation Law 2015,8th edn, Thomson Reuters, Pymont Wilmot, C 2012, FBT Compliance guide, 6th edn, CCH Australia Limited, North Ryde

Unilever Strategic Analysis

Prostitution the uncontrolalble Vise misc essays

Prostitution the uncontrolalble Vise misc essays There are women who search for love, and there are those that search for money. Today, the term woman simply denotes ones sex. It does not define her character, morals and values, or even her profession. However, this was not always the case. At the end of the nineteenth century and beginning of the twentieth century, during the Progressive Era, there was a drive for reform. Various social problems became targets for investigation and intervention: child labour, juvenile delinquency, corruption in city government and police departments, and prostitution. These things were newly discovered social problems; the only differences during this period were the new assumptions, strategies, and expectations of a broad organization of activists. Progressive reform actively decided to take more of a role in regulating the social welfare of its citizens, and those private and public spheres of activity could not be disentangled. Prostitution was an issue that underscored the relationship between home life and street life, wages of sin and low wages of women worker s, double sexual standards and transmission of venereal disease. The late nineteenth century response to prostitution revealed the competing ideologies within Progressive reform activity over social justice and social control. Most attempts to deal with prostitution have consisted almost exclusively of more or less vigorous attempts to suppress it altogether by forcing the closing of brothels, and by increased police activities against individual prostitutes and against those individual places, such as taverns, where prostitutes frequently solicit. This paper seeks to prove that the reformers were unable to stamp out prostitution during the end of the nineteenth century and the beginning of the twentieth century for a variety of factors. First, I will look at why women in the late nineteenth, and early twen...

Work, Labor, and Play Essay Example | Topics and Well Written Essays - 1250 words

Work, Labor, and Play - Essay Example The essay focuses on global issues and talks about people’s attitude and behavior in their jobs. This discussion will investigate Auden’s definition of work and labor, differences between labor and work, the relationship that play has between labor and work, and the results of technology and current division of labor with respect to play, labor and work. Discussion Summary of the Article Arendt’s Classification of Labor and Work Auden investigates Arendt’s categorization of work, play and labor in his article. Arendt linked the labor concept to processes of biology, death and life and to surviving organisms following the lifecycle whereby the animal produces consumer products and non-durable products required to maintain human life. According to Arendt, laboring activities are continuous (without an end) as long as man is alive. Work, on the other hand, is what people do – what is produced by human hands and effort from their environment. It is the use of objects to produce durable goods (Arendt 51). Work, play and labor are vital activities of humanity, and play and work give human beings freedom for human necessities. Labor is a mere turmoil which primary purpose is immediate life need satisfaction. Differences between Work and Labor Auden discusses how work is exciting and amusing, and labor is unexciting. ... In other words, one is forced to perform the task because of the benefit necessary to earn a living and support his family (Auden and Kirsch 24). A person cannot attain self-worth, freedom and excitement as a laborer because a necessity force always compels him to perform a certain task which he does not take pleasure in doing. Similarly, Auden suggests that work is more pleasurable to a person who loves his tasks and assignment, and the society does not compel him to perform the task. It is a person who performs his task even if it is outside his specialization. According to Auden, to be categorized as workers or laborers depends on the preference of the person undertaking the task, not the task itself. The Relationship among Play, Work and Labor Play is crucial to the laborer’s challenges. In his article â€Å"Labor, Work and Play,† Auden argues that when people participate in a game (play), they enjoy what they are doing. Otherwise, people should not play, although i t is a personal matter whether people play or not. Leisure determines the character of a person. For instance, workers take some time off to refresh and increase efficiency and productivity. A laborer sees leisure and time off as an opportunity to free him from slavery. Similarly, a laborer attempts to take available time, where a worker thinks that time is a hassle. Additionally, workers take advantage of any little time off and leisure time. Results of Technology and Current Divisions of Labor Auden argues that technology can be extremely crucial and can be the most detrimental accomplishment to the soul of a man. This is because, in the end, technology and current division of labor will turn the future world into laborers (Auden and

European Law essay Example | Topics and Well Written Essays - 2000 words

European Law - Essay Example It is agreeable that legal cooperation and integration is the most important premise for political and economic integration. There should be horizontal and vertical legal cooperation and integration; that is, among member states themselves, as well as between the Union and its member states. This means that such integration should be in such a way that, despite the fusion of legal processes, each state do not lose their individual legal characteristics.1 It is in the light of this that a question arises of how supreme law can be established while each state still maintains their inherent laws. In practice and theory, this question point at two most crucial European Law doctrines: the doctrines of â€Å"supremacy† and â€Å"subsidiarity†.2 So, how is the doctrine of â€Å"supremacy† and â€Å"subsidiarity† developing and how can it address the question of enforceability of directives by individuals? The Doctrine of â€Å"Supremacy† The doctrine of â €Å"supremacy† is one of the basic principles of EU law that was developed by the European Court of Justice (ECJ) in the Costa v Enel [1964]3 to ensure supremacy of EU laws over individual member states law. The development of this doctrine was based on the pacta sunt servanda principle that the EU laws should not be prejudiced by national laws. Since the EU laws respect the fundamental rights, the ECJ is of the opinion that member states should not prejudice EU laws under the excuse of protecting human rights. The ECJ’s ruling followed the principle that the courts of individual member states must not apply national laws that are not consistent to EU Laws. The EU Treaty provides the EU laws with supremacy over individual states laws.4 It should be noted that the doctrine of supremacy of the EU law is a debatable concept that is still evolving. Since the ruling in Costa v Enel, there have been various reactions to the opinion held therein. The ruling has been challenge d in the members’ states constitutional courts, as noted in German Constitutional Courts in the case of Spa Granital v. Amministrazione delle Finanze dello Stato5. In the case, it was held that Community law should be given precedence because of its competence over any relationship aspect between national law and Community law. Also, the Treaty of the European Union has been challenged through a series of Maastricht cases. The enforceability of the doctrine of supremacy directives by individuals is very possible. However, such enforceability is only within the ECJ’s conditional jurisdiction; in some cases, EU laws do not have direct effects to the national Acts hence implying that its provisions cannot be enforced in such circumstances.6 The Doctrine of â€Å"Subsidiarity† The Maastricht Treaty on European Union (TEU) sets out that the doctrine of subsidiarity enjoins the European Community to act in areas where there is concurrent competence. The doctrine requi res the EU institutions to refrain from acting in situations where their objectives can be served effectively at member state level. This doctrine is informed by the need to ensure that the EU laws do not trample on the principles of cultural diversity and democratic self- governance, needlessly. This doctrine implies that the EU will only act when the individual members states action are deemed to

Reflection of Kolb Learning Styles Assignment Example | Topics and Well Written Essays - 1000 words

Reflection of Kolb Learning Styles - Assignment Example Overall, learning styles are imperative since they assist schools to appreciate the disparities among students and strategize accordingly on how to accommodate the learning diversity (Kolb & Kolb 2005, 194).The article analyses the research that relate to ELT and the nine regions of learning. Background The article commences by acknowledging the diversity among learners. Consequently, the article seeks to reveal the research undertaken to understand learners. The article begins by establishing categories of all learners. The categories enlist students with similar learning tendencies. The tendencies include concrete experience (CE), abstract conceptualization (AC), reflective observation (RO) and active experimentation (AE). These tendencies assist student in grasping experience. The article dwells into the research undertaken to establish ELT. The research realizes that it is not only important to study the learner but also the environment surrounding the subject. This reveals that learning tendencies also vary with the subject’s environment. Researching beyond the learner enlarges the scope of studies relating to ELT. Lewin pioneered in this field by stating that individual’s characteristics are not only genetic, but also emanate from prolonged interaction with the environment. Therefore, learning is a composite aspect to study due to the numerous variables (Kolb & Kolb 2005, 196). The latter stages of the article analyse learning tendencies among mature student in higher learning institutions. This research enacts diverse case studies to evaluate undergraduates, art students and MBA students. Therefore, the research makes research across the education field. This aims at establishing whether the methods of learning vary depending on the level of schooling (Atherton 2011). The studies culminate with means to promote learning in the higher education. The research identifies means to improve education and makes in-depth elaborations of these strat egies. This denotes application of this research, which seeks to understand learning. The article also notes the role that institutions have in improving learning by promoting research and relevant research (Kolb & Kolb 2005, 194). Reflection Overall, this article seeks to disclose the diverse leaning tendencies. However, to understand them, it is imperative to comprehend the relevant theoretical work. The relevant theory work is ELT. The theory work analyses the diverse learner that exists. The assertion of the theory work emanate from research. Understanding learners will be imperative to the improvement of education. The identification of learner will assist the schools to plan adequately as they understand how to optimize the potential of most students. However, in order to discover the relevant information, there is a need for further research. The article begins by acknowledging the role that the environment assumes in shaping an individual’s learning tendencies. This p rovides one of the factors that influence learning as the learning space. The article outlines the learning tendencies that including converging, diverging, assimilating and accommodating. These learning tendencies have diverse modes of grasping and transforming experience. The research on learning space reveals different regions. The naming of the regions depends on the impact on the learner or the individual’s capabilities utilized to acquire knowledge under

Types Of Magnetic Storage Devices Computer Science Essay

Types Of Magnetic Storage Devices Computer Science Essay Magnetic storage devices are used to store data in magnetic medium. In this term paper we will discuss about its types and working principle. The main logic is that the data will secure in these storage devices and data will store quickly in these devices. In this term paper we will also discuss the future of these devices. MAGNETIC STORAGE DEVICES Magnetic storage and magnetic recording are terms from engineering referring to the storage of data on a magnetized medium. Magnetic storage uses different patterns of magnetization in a magnetizable material to store data and is a form of non-volatile memory. The information is accessed using one or more read/write heads. As of 2009, magnetic storage media primarily hard disks are widely used to store computer data as well as audio and video signals. HISTORY Before there was magnetic storage for computers, the primary storage medium was punch cards (paper cards with holes punched in to indicate character or binary data) originally invented in the 1890. Although long obsolete in computer use punch cards in various forms are still used in older voting equipment. PUNCH CARD The history of magnetic storage dates back to June 1949 when a group of IBM engineers and scientists began working on a new storage device. What they were working on was the first magnetic storage device for computers, and it revolutionized the industry. On May 21, 1952 IBM announced the IBM 726 Tape Unit with the IBM701 Defense Calculator, marking the transition from punched-card calculators to electronic computers. Four years later, on September 13, 1956 a small team of IBM engineers in San Jose, California, introduced the first computer disk storage system as part of the 305 RAMAC (Random Access Method of Accounting and Control) computers. IBM 305 RAMAC The 305 RAMAC drive could store only 5MB of data on 50 disks each a whopping 24 in diameter. Unlike tape drives RAMACs recording heads could go directly to any location on a disk surface without reading all the information in between. This random accessibility had a profound effect on computer performance at the time enabling data to be stored and retrieved significantly faster than if it were on tape. From these beginnings, the magnetic storage industry has progressed such that today you can store 500GB or more on tiny 3 1/2 drives that fit into a single computer drive bay. IBMs contributions to the history and development of magnetic storage are incredible. Not only did IBM invent computer magnetic tape storage as well as the hard disk drive but it also invented the floppy drive. The first floppy drive was created in 1971. EXAMPLES OF MAGNETIC STORAGE DEVICES HARD DRIVE FLOPPY DRIVE Mini DV TAPE DATA TAPE BACKUP STRIPE ON THE BACK OF DEBIT.CREDIT CARD MAGNETIC RECORDING Magnetic recording is the method of writing data on disk. ANALOG RECORDING Analog recording is based on the fact that remnant magnetization of a given material depends on the magnitude of the applied field. The magnetic material is normally in the form of tape, with the tape in its blank form being initially demagnetized. When recording the tape runs at a constant speed. The writing head magnetizes the tape with current proportional to the signal. A magnetization distribution is achieved along the magnetic tape. Finally the distribution of the magnetization can be read out reproducing the original signal. The magnetic tape is typically made by embedding magnetic particles in a plastic binder on polyester film tape. The commonly used magnetic particles are Iron oxide particles or Chromium oxide and metal particles with size of 0.5 micrometers. Analog recording was very popular in audio and video recording. In the past 20 years, however, tape recording has been gradually replaced by digital recording. DIGITAL RECORDING Instead of creating a magnetization distribution in analog recording, digital recording only need two stable magnetic states, which are the +Ms and -Ms on the hysteresis loop. Examples of digital recording are floppy disks and HDDs. Digital recording is the main process nowadays and probably in the coming future. HARD DISK DRIVE A hard disk drive is a non-volatile storage device that stores digitally encoded data on rapidly rotating rigid (i.e. hard) platters with magnetic surfaces. WORKING A hard disk uses rigid rotating platters. Each platter has a planar magnetic surface on which digital data may be stored. Information is written to the disk by transmitting an electromagnetic flux through a read-write head that is very close to a magnetic material, which in turn changes its polarization due to the flux. A typical hard disk drive design consists of a central axis or spindle upon which the platters spin at a constant rotational velocity. The associated electronics control the movement of the read-write armature and the rotation of the disk and perform reads and writes on demand from the disk controller. The sealed enclosure protects the drive internals from dust, condensation, and other sources of contamination. Contrary to popular belief, a hard disk drive does not contain a vacuum. Instead, the system relies on air pressure inside the drive to support the heads at their proper flying height while the disk is in motion. FLOPPY DRIVE A floppy disk is a data storage medium that is composed of a disk of thin, flexible magnetic storage medium encased in a square/rectangular plastic shell. WORKING The following is an overview of how a floppy disk drive writes data to a floppy disk. Reading data is very similar. The computer program passes an instruction to the computer hardware to write a data file on a floppy disk, which is very similar to a single platter in a hard disk drive except that it is spinning much slower, with far less capacity and slower access time. The computer hardware and the floppy-disk-drive controller start the motor in the diskette drive to spin the floppy disk. The disk has many concentric tracks on each side. Each track is divided into smaller segments called sectors, like slices of a pie. A second motor, called a stepper motor, rotates a worm-gear shaft (a miniature version of the worm gear in a bench-top vise) in minute increments that match the spacing between tracks. The time it takes to get to the correct track is called access time. This stepping action (partial revolutions) of the stepper motor moves the read/write heads like the jaws of a bench-top vise. The floppy-disk-drive electronics know how many steps the motor has to turn to move the read/write heads to the correct track. The read/write heads stop at the track. The read head checks the prewritten address on the formatted diskette to be sure it is using the correct side of the diskette and is at the proper track. This operation is very similar to the way a record player automatically goes to a certain groove on a vinyl record. Before the data from the program is written to the diskette, an erase coil (on the same read/write head assembly) is energized to clear a wide, clean slate sector prior to writing the sector data with the write head. The erased sector is wider than the written sector this way, no signals from sectors in adjacent tracks will interfere with the sector in the track being written. The energized write head puts data on the diskette by magnetizing minute, iron, bar-magnet particles embedded in the diskette surface, very similar to the technology used in the mag stripe on the back of a credit card.The magnetized particles have their north and south poles oriented in such a way that their pattern may be detected and read on a subsequent read operation. The diskette stops spinning. The floppy disk drive waits for the next command. FUTURE Magnetoresestive Random Access Memory A new type of magnetic storage, called Magnetoresistive Random Access Memory or MRAM, is being produced that stores data in magnetic bits based on the TMR (Tunnel Magneto resistance) effect. Its advantage is non-volatility, low power usage, and good shock robustness. WORKING Unlike conventional RAM chip technologies in MRAM data is not stored as electric charge or current flows, but by magnetic storage elements. The elements are formed from two ferromagnetic plates, each of which can hold a magnetic field separated by a thin insulating layer. One of the two plates is a permanent magnet set to a particular polarity the others field can be changed to match that of an external field to store memory. This configuration is known as a spin valve and is the simplest structure for a MRAM bit. A memory device is built from a grid of such cells. The simplest method of reading is accomplished by measuring the electrical resistance of the cell. A particular cell is (typically) selected by powering an associated transistor which switches current from a supply line through the cell to ground. Due to the magnetic tunnel effect the electrical resistance of the cell changes due to the orientation of the fields in the two plates. By measuring the resulting current, the resistance inside any particular cell can be determined, and from this the polarity of the writable plate. Typically if the two plates have the same polarity this is considered to mean 1, while if the two plates are of opposite polarity the resistance will be higher and this means 0.

The Wolf :: essays research papers

The Wolf Destiny, perhaps from the very beginning, claimed the wolf as a symbol. Has any other animal stirred human passions the way the wolf has? Its haunting howl, its incredible stamina, its brilliant eyes, and its superiority as a predator all have been reviled as nefarious, and even demonic, traits. Ironically, these same characteristics have also been revered as belonging to a majestic, and sometimes spiritual, creature - a symbol of the magnificent, untamed wilderness. In truth, the wolf is neither evil nor exceptionally good - neither demon nor god. Wolves are simply predators. Their role as a predator must not be reduced, however, to that of savage killer. Wolves, like humans, need to eat to survive. In this process, wolves also provide a service: they help preserve nature's delicate balance by keeping herds of deer, elk, moose, and other large mammals in check, as well as keeping these populations strong and genetically viable by preying on the weak and sick. Both the idealized wolf and the demonic wolf are creations of the human mind. It is not easy to transcend the image of the Big Bad Wolf that has filled our myths and legends, but if we know only this wolf we do not truly know the wolf at all. And what we do not know, we fear. Our fear is perhaps the greatest threat to the survival of the wolf, for it causes us to react rather than act, to repel rather than respect. But this fear and hatred did not always separate man and beast Man the hunter once looked on the wolf the hunter with admiration. Man and wolf both used their keen intelligence to overcome the disadvantages they faced in their day-to-day existence. Survival for both was enhanced by hunting and living in groups or packs. And, at one time, the chance of survival for each was also increased by following, learning from, and adapting the skills of the other to its own advantage. As long as man's daily living was earned primarily as a hunter, he knew a respect for wolves, and coexistence was relatively peaceful. Eventually, man and wolf took up together in a process of domestication that brought a different meaning to their coexistence. Even while those early ancestors of man's best friend enjoyed this new relationship, the wolves that did not come in from the cold were beginning to be cast in a different and less favorable light, for the dog was not the only animal toward whom man turned his attention in the early days of animal husbandry.