Code Of Ethics For The Point And Click Corporation

Part: 1 Code of Ethics The code of ethics for the Point and Click Corporation serves as the foundation for the Network Architecture Department’s philosophy. The objective is to achieve the highest level of business standards and professional conduct. The principle of the code of ethics is to classify criteria that the company constructed to promote integrity while complying with protocols and applicable laws. The rationale of the code is to reassure responsible measures and good judgement is executed. The Network Architecture Department has a mandatory set of core ethical codes in place they abide by. These codes positon the employees to commit to the values that influence ethical decision making and support the company’s business standards. Ultimately, the team of department heads and staff members have pledged to be accountable for these essential responsibilities. ï‚ § Perform all professional duties in accordance with applicable protocols and laws with high standards of ethical principles. ï‚ § Design, maintain and secure the system to support the corporation’s financial growth. ï‚ § Reserve the integrity, accessibility and dependability of the system. ï‚ § Maintain all professional affiliations, technical knowledge, certifications, connected skills and update them regularly. ï‚ § Request support or guidance if challenged with a task exceeding a skill level. ï‚ § Uphold a secure, healthy and productive department. ï‚ § Support and communicate with other IT departments to sustain theShow MoreRelatedCode Of Ethics For The Point And Click Corporation1150 Words   |  5 PagesBranch Member of Green Team Part: 1 Code of Ethics The code of ethics for the Point and Click Corporation serves as the foundation for the Network Architecture Department’s philosophy. The objective is to achieve the highest level of business standards and professional conduct. The principle of the code of ethics is to classify criteria that the company constructed to promote integrity while complying with protocols and applicable laws. The rationale of the code is to reassure responsible measuresRead MoreEssay on Mgt 520 Final Exam Study1408 Words   |  6 Pagesare quite interesting and will make the questions flow easily. The questions that follow are then taken from each story. There is a little overlap. Remember questions are scrambled, so while they vary, all TCO’s will be tested. 2. You should click the Save Answers button in the exam frequently. This helps prevent connection timeouts that might occur with certain Internet Service Providers, and also minimizes lost answers in the event of connection problems. If your internet connection doesRead MoreMicrosoft Corporation Microsoft was founded by Bill Gates and Paul Allen on April 4, 1975 to1500 Words   |  6 PagesMicrosoft Corporation Microsoft was founded by Bill Gates and Paul Allen on April 4, 1975 to develop and sell BASIC interpreters for Altair 8800. Microsoft Corporation is an American multinational corporation headquartered in Redmond, Washington, that develops, manufactures, licenses, supports and sells computer software, consumer electronics and personal computers and services. Its best known software products are the Microsoft Windows line of operating systems, Microsoft Office suite, and InternetRead MoreEssay on Conducting Business in the US and Globally1239 Words   |  5 Pagesfamiliar with is Apple Inc. I will include an analysis of global economic interdependence and effects of international technology industry practices and agreements. The importance of demographics, physical infrastructure, social responsibility and ethics versus legal obligations of the organizations will be aspects I examine. I will include an analysis of cultural differences, effects of political systems and influences of in ternational relationships, along with the Foreign Corrupt Practices Act ofRead MoreEssay about Financial Analysis of Priceline2191 Words   |  9 PagesPriceline’s website assisted me with their presentation of financial charts and analysis of them. I found very useful Forbes website, where I was able to find out a lot of information about Priceline and its subsidiaries. Social responsibility and Ethics practiced by Priceline were part of the research and its website was very useful in my research. Also the textbook helps me with basic concepts and, played an important role in finding information. Yahoo and Google were the search engines that I widelyRead MoreLeg 500 Complete Course Leg500 Complete Course Essay2942 Words   |  12 PagesLEG 500 Complete Course LEG500 Complete Course Click Link for the Answer: http://workbank247.com/q/leg-500-complete-course-leg500-complete-course/25263 http://workbank247.com/q/leg-500-complete-course-leg500-complete-course/25263 LEG 500 Week 1 Discussion Ethics, Corporate Governance, and Corporate Social Responsibility (CSR)  Ã‚  Please respond to the following: * From the e-Activity, determine the ethical theory or theories (from Chapter 1 of the textbook) that best support(s) the B-corp conceptRead MoreProposal to Zilack Board of Directors4650 Words   |  19 Pagesand Operations – Chad Leibe Human Resources Manager – Lenora Box November 19, 2010 Introduction Zilack Corporation is a medium-sized manufacturing company with 250 employees. It directly markets one product: the Zilack coffee cup with a patented ball bearing sliding mechanism. James Jr. and a group of 15 other executives run the company. Zilack Corporation has just received a large sum of money from a venture capitalist. The venture capitalist and James Jr. are predictingRead MoreContract and Electronic Reserve Readings. Essay2348 Words   |  10 Pageslegal system, common law and its development, organizational structures, and the regulatory environment pertinent to business. Students will learn to critically examine torts, crimes, and business ethics. They will also examine contracts; business associations including agencies, partnerships, and corporations; wills, estates, trusts, and other legal entities; securities regulations; and investor protections. Policies Faculty and students/learners will be held responsible for understanding andRead MoreCorporate Responsibility And Marketing Strategies2769 Words   |  12 Pageslaws and regulation of local as well as international laws. Apple asserts a code of ethics and standards for their suppliers and ensures that their suppliers fulfill the standards of Apple (McKenzie, 2012). They have implemented extensive staff training programs not only for their workers but also for the suppliers and assisting them in improving their processes and technology. Determine the Impact That the Publication of Ethics and Social Responsibilities Violations Made by Apple’s Suppliers Has HadRead MoreEssay1805 Words   |  8 Pages | |Dr. Wicker has been teaching at numerous colleges and universities since 1999. In his current position as a full-time professor at | |Brazosport College, his areas of concentration are organizational behavior, business ethics, operations management, quality management, | |international management, and information technology management. / (Author of Goal Setting Published 2008) and (Motivation: An interactive | |guide Published 2009) and (Attitude is # 1 Published

Fossil Fuels And Renewable Energy Essay - 1121 Words

Finding energy sources is an issue that polarizes scientists, politicians and citizens alike. The most critical points of this debate are at fossil fuels and renewable energy. Energy efficiency is arguably the most dire concern facing the planet, because it significantly impacts all areas of everyday life. Common ground can be found in this controversy because both parties do agree that humans have a responsibility to future generations. That responsibility is to preserve the resources of the Earth, while offering this generation energy that is affordable and accessible. Many people contend that fossil fuels, while being the most cost effective source of energy, have detrimental effects on the environment. Others argue that fossil fuels have little negative environmental impact and that producing alternative energy is too economically prohibitive to be feasible. In 2010, the Gallup Poll conducted a national poll that found half of the Americans surveyed favored expanding energy production via fossil fuels even if it harms the environment. This was the case in nearly every major demographic subgroup, although self-identified liberals remained constant in supporting environmental protection as the higher priority (McDermott). Of these two types of energy production, fossil fuels like oil, gas, and coal make up about ninety percent of the world’s energy usage. Nuclear power takes up five percent of this equation, with the remaining renewable energy resources splittingShow MoreRelatedRenewable Energy : Fossil Fuels1863 Words   |  8 Pages  Contents Introduction 2 Fossil fuels and how much they generate 2 Advantages of fossil fuels 4 Disadvantages of fossil energy 4 Renewable energy  and how they are generated 5 Advantages and disadvantages of renewable energy 6 Conclusion 7 References 8 Introduction Renewable energy is currently one of the most preferred energy sources worldwide. Over the past few decades, there has been a raging debate on the capacity of renewable energy to meet the needs of the society. DespiteRead MoreRenewable Energy : Fossil Fuels1808 Words   |  8 Pages Today, most of our energy comes from burning fossil-fuels such as coal and oil. There some inherent problems in basing the entire world s energy supply upon that kind of fuel, such as the fact that fossil-fuels are nonrenewable and will eventually run out. Burning fossil-fuels also produces copious amounts of pollution that is both harmful to the Earth and to humans. Although alternative forms of producing energy are not as efficient as nonrenewable methods, they are a lot more stable and reliableRead MoreFossil Fuels And Renewable Energy1947 Words   |  8 PagesFrom Fossil Fuels to Renewable Energy Corey Hnat ENC 1102 Professor Hardwick 14 September, 2014 Our society today thrives off of energy consumption in order to carry out daily activities. Since the second and third centuries people have been using fossil fuel for heat and energy. In the 1700s, the use for coal really took off when it was found out that it could be used as a source of energy to create the energy needed to drive locomotives. As each new invention that needed power came into existenceRead MoreRenewable Energy Sources For Fossil Fuels1240 Words   |  5 Pagesas fossil fuels in order to provide us energy. Almost everything we use nowadays consumes power in some form, and in tandem we rely on energy. Fossil fuels have become the go to resource for providing power. Fossil fuels include natural resources such as coal, petroleum, and natural gas. These fossil fuels fall under the non-renewable category because they take thousands of years in order to form naturally and cannot be replaced as fast as they are being consumed. Another non-renewable energy sourceRead MoreF ossil Fuels Vs. Renewable Energy Essay967 Words   |  4 Pageswider in various fields. And mainly used input for this engines are fossil fuels. But the challenge in this is decreasing rate of resources. The fossil fuels may not be available after some years if they used in the same way .Not only the fossil but also the electric power is the non renewable energy, This paper concentrates to run the engine without fossil fuels or electricity. Keywords – IC Engines, fossil fuels , non renewable energy I. INTRODUCTION In today’s motorized life , It’s difficult toRead MoreFossil Fuels Vs. Renewable Energy1693 Words   |  7 PagesFossil fuels have been essential in the development of most industrial nations, there are a few realities of using them that these societies needs to come to terms with and they are most importantly the fact that these fossil fuels are finite and that they are detrimental to the health of our planet. With the growing need for our planet to steer away from the burning of fossil fuels, it has become inherent that we are very reliant on the burning of them to supply our energy demand, so much that itRead MoreReplacing Fossil Fuels With Renewable Energy1931 Words   |  8 PagesReplacing Fossil Fuels with Renewable Energy Josh Decker Edina High School  Abstract Over the past several years, scientists have researched the impact fossil fuels currently have on our world today. These sources of energy have an irreversible and devastating consequence on our environment. Fossil fuels are disliked due to being non-renewable and unsustainable. As more technological advancements have occurred, more efforts have arisen related to replacing fossil fuels with renewable sourcesRead MoreCivic Engagement: Fossil Fuels and Renewable Energy1631 Words   |  6 PagesEnergy production has always been a hot topic in the United States. More specifically, Oklahoma has been on the forefront of energy production. Oklahoma is viewed as a front runner in the energy industry, and the United States is always turning to Oklahoma when in need of creating new sources of energy; an example being compressed natural gas. The United States hopes to influence the nation to climb aboard the train that leads to reliable sources of energy by generating new public policies. Many Read MoreRenewable Energy Is The Best Alternative For Fossil Fuel Essay1698 Words   |  7 PagesOut line: Gases that trap heat in the atmosphere are called greenhouse gases. Before this fossil fuel most percentage of usage to generating electricity and they are the main reason for the greenhouse gases and they are exhaustible as well. Renewable energy is the best alternative for fossil fuel because of the minimum pollution impact, endless characteristic, there are too many type of renewable energy technologies which will be used in different places with different climate, it is depends onRead MoreFossil Fuels Are A Non Renewable Source Of Energy1635 Words   |  7 Pagesâ€Å"86% of the energy the USA uses comes from fossil fuels like petroleum and coal that provide electricity and gas to power our growing energy needs.† Fossil fuels are a non-renewable source of energy, meaning that we will eventually run out one day in the near future. When we drive our cars to work, taking long showers, and leaving the lights on, we usually don’t realize how much of our resources we are using. Fossil Fuels, Power Plants and Fracking cause many of our environmental problems that the

Alicia Stott Mathematician

Dates:  June 8, 1860 - December 17, 1940 Occupation:  mathematician Also known as:  Alicia Boole Alicias Family Heritage and Childhood Alicia Boole Stotts mother was Mary Everest Boole (1832 - 1916), daughter of a rector, Thomas Everest, and his wife, Mary, whose family included several accomplished and educated men.   She was herself well-educated, at home by tutors, and was well-read. she married the mathematician George Boole (1815 - 1864), for whom Boolean logic is named. Mary  Boole attended some of her husbands lectures and helped him with his textbook on differential equations, published in 1859. George Boole was teaching at Queens College in Cork, Ireland, when Alicia, their third daughter, was born there in 1860. George Boole died in 1864, leaving Mary Boole to raise their five daughters, the youngest of whom was only six months old.   Mary Boole sent her children to live with relatives and focused on a book about mental health, applying psychic spirituality to mathematics, and published it as her husbands work. Mary Boole continued to write about mysticism and science, and later became known as a progressive educator.   She published several works on how to teach abstract concepts of math and science to children. Alicia lived with her grandmother in England and her great-uncle in Cork for the ten years after her fathers death, then she rejoined her mother and sisters in London. Alicia Boole Stotts Interests In her teens, Alicia Stott became interested in four-dimensional hypercubes, or tesseracts. She became secretary to John Falk, an associate of her brother-in-law, Howard Hinton, who had introduced her to tesseracts. Alicia Stott continued building models of cardboard and wood to represent the three-dimensional sections of four-dimensional convex regular solids, which she named polytopes, and published an article on three-dimensional sections of hypersolids in 1900. In 1890 she married Walter Stott, an actuary. They had two children, and Alicia Stott settled into the role of homemaker until her husband noted that her mathematical interests might also be of interest to the mathematician Pieter Hendrik Schoute at the University of Groningen. After the Stotts wrote to Schoute, and Schoute saw photographs of some models that Alicia Stott had built, Schoute moved to England to work with her.   His side of the collaboration was based on conventional geometric methods, and Alicia Stott contributed insights based on her power of visualizing geometric shapes in four dimensions. Alicia Stott worked on deriving Archimedean solids from Platonic solids. With Schoutes encouragement, she published papers on her own and that the two of them developed together. In 1914, Schoutes colleagues at Groningen invited Alicia Stott to a celebration, planning to award to her an honorary doctorate. But when Schoute died before the ceremony could be held, Alicia Stott returned to her middle class life at home for some years. In 1930, Alicia Stott began collaborating with H. S. M. Coxeter on the geometry of kaleidoscopes. In his publications on the topic, he credited Alicia Stotts role. She also constructed cardboard models of the snub 24-cell. She died in 1940. Alicia Stotts Accomplished Sisters 1. Mary Ellen Boole Hinton:   her grandson, Howard Everest Hinton, was had of the zoology department at University College in Bristol. 2. Margaret Boole Taylor married artist Edward Ingram Taylor and their son was Geoffrey Ingram Taylor, a mathematical physicist. 3. Alicia Stott was the third of the five daughters. 4. Lucy Everest Boole became a pharmaceutical chemist and lecturer in chemistry at the London School of Medicine for women. She was the second woman to pass the major exam at the London School of Pharmacy. Lucy Boole shared a home with her mother until Lucys death in 1904. 5. Ethel Lilian Voynich was herself a novelist. About Alicia Stott Categories: mathematicianPlaces: Cork, Ireland, London, EnglandPeriod: 19th century, 20th century

Southern Dominion Health Systems Invites The Investment...

Grant Purpose Southern Dominion Health Systems invites the investment from the ADA Foundation of $5000.00 to improve the quality of oral health through education in our underserved and vulnerable population of Lunenburg County. This grant will be for a one year period. Problem/Background â€Å"Oral health care is not uniformly attainable across the nation† (Fineberg, H, 2011, p. ix). â€Å"Unfortunately, individuals who face the greatest barriers to care are often among the most vulnerable members of our society† (Yi, G., Logan, H. L., Dodd, V. J., Muller, K. E., Marks, J. G., Riley III, J. L. 2014). It has been said that low health literacy may be associated with barriers to accessing care and with oral health behaviors such as seeking preventive care (Ratzan S, Parker R., 2000). It has also been suggested that those with low health literacy are at highest risk for oral diseases and problems (Horowitz, A., Kleinman D., 2012). â€Å"The impact of unmet oral health care needs is magnified by the well-established connection between oral health and overall health† (Fineberg, H. 2011, p. ix). Oral health status is linked with general health, as evidenced by the association between poor oral health and chronic diseases, such as diabetes, cardiovascular disease, and respiratory disease. Poor oral hygiene can also lead to other health issues such as, oral facial pain and digestive problems. â€Å"The silent epidemic of oral diseases disproportionately affects disadvantaged communities,

Shakespeares Sonnet 18 - 1392 Words

In Sonnet 18, Shakespeare shows his audience that his love will be preserved through his eternal lines of poetry by comparing his love and poetry with a summers day. Shakespeare then uses personification to emphasize these comparisons and make his theme clearer to his audience. Shakespeare also uses repetition of single words and ideas throughout the sonnet in order to stress the theme that his love and poetry are eternal, unlike other aspects of the natural world. Using the devices of metaphor, personification, repetition, and progression of tone, Shakespeare reveals his theme that the natural world is imperfect and transitory while his love is made eternal through his lines of poetry. Shakespeare uses metaphors to show one object†¦show more content†¦For instance, the word time itself is repeated three times, while the idea of time is used repetitively throughout the sonnet. For example, with the lines rough winds do shake the darling buds of May, Shakespeare suggests that just as the summer progresses and the winds shakes the buds of May, life progresses as youth fades and aging occurs. The key word in this quote is bud because the bud signifies youth, and by these buds being shaken, the idea of youth departing is shown. Shakespeare further stresses the idea of time, in his lines and summers lease hath all too short a date, Shakespeare uses the idea that life is too short in order to emphasize the fact that, unlike other things in life, his love will never end because his words will never be forgotten. Again, Shakespeare speaks of the progression of time when he mentions the summer suns gold complexion often being dimmed. Shakespeare uses this idea of di mming and death in order to show his audience once again that his love and his eternal lines of poetry will never be dimmed as the summer sun is. Shakespeare also changes the tone as the sonnet progresses. The sonnet begins with a very pleasant tone, continues to change to become more depressing, and then progresses to become pleasant once again. The pleasantShow MoreRelatedDicussion of the Purpose of Shakespeares Sonnet 181129 Words   |  5 Pages Shakespeares collection of sonnets is heralded as one of the greatest, most ambitious sonnet collections in English literature. Of these154 sonnets, the first 126 of them are addressed to a fair youth, a beatiful young man, with whom Shakespeare has developed an intimate friendship. The overarching theme of devotion in antimony to mortality denotes that â€Å"Sonnet 18† is predominantly a love poem. Accordingly the purpose of the poem seems initially to be to compare his beloved friends handsomnessRead MoreEssay about William Shakespeares Sonnet 18924 Words   |  4 Pagesalive is not easy. One knows that life eventually comes to an end, but does love? Time passes and days must end. It is in Sonnet 18, by Shakespeare, that we see a challenge to the idea that love is finite. Shakespeare shows us how some love is eternal and will live on forever in comparison to a beautiful summers day. Shakespeare has a way of keeping love alive in Sonnet 18, and he uses a variety of techni ques to demonstrate how love is more brilliant and everlasting than a summers day. TheRead MoreLove in Shakespeares Sonnets 18 and 130 Essay703 Words   |  3 PagesAlmost four hundred years after his death, William Shakespeares work continues to live on through his readers. He provides them with vivid images of what love was like during the 1600s. Shakespeare put virtually indescribable feelings into beautiful words that fit the specific form of the sonnet. He wrote 154 sonnets; all of which discuss some stage or feature of love. Love was the common theme during the time Shakespeare was writing. However, Shakespeare wrote about it in such a way that captivatedRead More Immortality Through Verse in Shakespeare’s Sonnet 18 and Spenser’s Sonnet 751681 Words   |  7 PagesImmortality Through Verse in Shakespeare’s Sonnet 18 and Spenser’s Sonnet 75  Ã‚     Ã‚  Ã‚   Desiring fame, celebrity, and importance, people for centuries have yearned for the ultimately unattainable goal of immortality. Poets, too, have expressed desires in verse that their lovers remain as they are for eternity, in efforts of praise. Though Shakespeare’s Sonnet 18 and Spenser’s Sonnet 75 from Amoretti both offer lovers this immortality through verse, only Spenser pairs this immortality with respectRead MoreEssay Shakespeares Sonnet 18823 Words   |  4 Pages During the Renaissance period, most poets were writing love poems about their lovers/mistresses. The poets of this time often compared love to high, unrealistic, and unattainable beauty. Shakespeare, in his sonnet 18, continues the tradition of his time by comparing the speakers love/mistress to the summer time of the year. It is during this time of the year that the flowers and the nature that surround them are at there peak for beauty. The theme of the poem is to show the speakers true interpretationRead More A Comparison of Shakespeares Sonnet 18 and Duffys Valentine646 Words   |  3 PagesA Comparison of Shakespeares Sonnet 18 and Duffys Valentine Shakespears attitude towards his lover is she is superior to the summer and very beautiful Shall I compare thee to a summers day? This show Shakespeare is thinking about comparing her to the summer but then he gives examples of how she is better than the summer. He says she is lovelier than the summer Thou art more lovely and more temperate. He then goes on to say Rough winds do shake the darling buds of May Read MoreDifferent Versions Of Shall I Compare Thee And A Summer s Day?967 Words   |  4 Pagesof Shall I Compare Thee to a Summer’s Day? William Shakespeare was the original author of the famous sonnet â€Å"Shall I Compare Thee to a Summer’s Day?†. Shakespeare’s intentions for writing this poem was to compare his beloved to a Summer’s Day. Shakespeare wrote and published this original version of Sonnet 18 in 1609, but was rewritten in the early 1900’s by Howard Moss. Shakespeare s sonnets were published only once in his lifetime. For nearly two centuries after their first appearance, in theRead MoreThe Foundation Of Image : William Shakespeare1323 Words   |  6 PagesThe Foundation of Image William Shakespeare is one of the most known writers not only of his time period, but to this day. He is known for the 37 plays he wrote and his 154 sonnets which are often recreated and studied today. Reading can seem very monotonous and boring if you’re not impacted by the text. A writer has to lay a foundation to pull their reader in and paint an imaginative picture in their reader’s head in order to bring a story to life. William Shakespeare was nowhere shy of doing theseRead MoreAnalysis Of Shakespeare s Sonnet 130 1048 Words   |  5 Pages 2015 Sonnet 130 Shakespeare’s â€Å"Sonnet 130† uses imagery to compare his lover to other objects in order to convey his true feelings towards his mistress. With this idea, one can make the assumption that Shakespeare’s argument is accepting the normality of women by understanding that they don’t all look like supermodels or goddesses. His views about his mistress can relate to how present day men look at their significant other. Shakespeare’s view towards women shifts between his sonnets. ComparingRead MoreResearch Paper on Shakespeare1586 Words   |  7 Pagesstyle, mysterious life and amazingly written sonnets make him the most studied and analyzed men to ever walk the planet. William Shakespeare, born in Stratford-upon-Avon, he was baptized on April 26th 1564, but his actual birth date is unknown. Shakespeare was the third child of John Shakespeare and Mary Arden. William had two older sisters, Judith and Joan, and three younger brothers, Richard, Gilbert and Edmund. Not a lot is known of Shakespeare’s childhood, which is part of the reason everyone

Australian Taxation Law Tax Casebook

Question: Discuss about the Australian Taxation Law for Tax Casebook. Answer: 1. Hilary, a well- known mountain climber has received an offer from a daily terror newspaper to write a story about her mountain climber journey. For this, the newspaper has offered a value of $10,000 along with all the respective copyrights. Hilary accepted the offer without any further conditions. After some time, when the written work of the story was completed, Hilary provided the book with the copyrights to the newspaper and received $10,000. She had provided the manuscript of the story and expedition photographs to the Mitchell Library in $5,000 and $2,000 respectively. The issue is to determine the nature of the income received, whether the received income would be coming from personal exertion. The law states that to determine the tax implications on received income, the best possible way is to examine the nature of the received receipts. If the received income is capital in nature, then these receipts would not be taxed under tax law. However, in capital receipts case, a different method is followed to determine the tax treatment i.e. Capital Gains Tax (CGT) as per the Section 10-5 (Barkoczy, 2015). If the nature of the received receipts is revenue receipts, then the tax treatment is applied according to the ordinary income as per the Section of 6-5. Any income coming from personal exertion would be considered as revenue receipts, because it is coming from either business activity or employment (Gilders et. al, 2015). The central question that arises in this case, is to determine whether the copyrights would be considered as capital asset or receipts from personal exertion. For clarity on this issue, the Brent v. Federal Commissioner of Taxation(1971) 125 CLR 418 case is taken into consideration. In this particular case, Mrs Briggs who was a wife of a famous robber had made an agreement with some of the journalist to narrate them, the story about the relationship with her husband. Fourfive days were consumed in the procedure of story narration to the journalist. The newspaper did not make the full payment offered to Mrs Briggs. However, this resulted in a dispute with the tax authorities with regards to the nature of income and hence the case came before the court (Gupta, 2009). The central objective of the case became to find the nature of the received income. The court provided the judgement, that the nature of the received income would be treated as capital income, because the concerned taxpayer had revealed the facts to the various journalists about her relation with her husband, who was basically involved in a famous robbery. To make this story authorised, she had also mentioned her signature on every page of the story written by the journalist. The real asset possessed by Mrs. Briggs was the secret information which acted as made a legal consideration between Mrs Briggs and journalist. Further, the secret information was termed as the capital asset and hence held not liable for taxation. However, the same would be levied capital gains (CCH, 2012). Now taking the reference of the above case, it can be assumed that the primary asset for the newspaper was the information about her personal life, which would be considered as a capital asset. In this case, Hilary had shared these facts and experiences in the written format with the journalist and also she had authorized the terror newspaper to take the copyrights for the same, also the amount received by providing the manuscript and photographs would also be termed as capital asset. These are all incidental to the information provided and the neither photography nor writing is the main profession of Hilary. Thus, the compensation has actually been made for the information only and hence amounts to only realisation of the capital asset. Thus, all the income i.e. $ 17,000 would be termed as capital receipts and would only be subject to the aegis of Capital Gains Tax. In the given case, even if Hilary would have written the story driven by solely personal satisfaction, then also there would be no difference in the stance as the intent to profit is not pivotal in this case. This is because there is essentially a transfer of capital asset which is already present and need not be earned through indulging in any activity (Woellner, 2013). 2. In this particular case, the taxpayer had provided a lump sum amount of $40,000 to her son in order to resolve the financial crisis. Her son had made a promise that he would pay this amount within five years. In this case, no agreement was enacted between the mother and the son and mother had no intent of receiving any interest on the principal extended. The lump sum amount of $ 40,000 was returned by his son in two years, along with the interest amount of two years i.e. $4,000. Therefore, the aim is to ascertain the tax implications of the incremental $ 4,000 received by the mother over and above $ 40,000. Ideally, interest received on securities, bank accounts and money lending business falls within the purview of ordinary income as defined in Section 6(5). It is not an imperative condition that interest payment should be regular and interest could be paid with the principal amount in a single transaction at the end. This would not result in escaping of tax liability (Barkoczy, 2013). It is apparent that the concerned taxpayer did not run any business activity of money trading and the amount of $40,000 was given to her son without the enactment of the routine legal documentation and collateral demands that are characteristic of lending transactions. Further, the lack of intention on mothers part to earn interest indicates that this was not a commercial transaction but arose out of benefaction. The payment of incremental $ 4,000 to the mother was a gift from the son in accordance with the tax ruling TR 2005/13 (ATO, 2013). This is because there was ownership transfer of money from the son to the mother, which was essentially voluntary and driven by benefaction and not for deriving any significant or insignificant future favours. Hence, out of total sum of $ 44,000 received, $ 40,000 would be exempt from tax on account of being capital receipts while the remaining $ 4,000 would not attract any tax burden as it is a gift. 3. With regards to computation of capital gains that are taxable, two options are available for an individual taxpayer (Woellner, 2013). Discount method which offers a 50% discount on the long term capital gains Indexation method which makes asset cost base adjustments in line with inflation figures to decrease the CGT (Capital Gains Tax) liability. Part a) As per the information provided, Sale proceeds from property (Land + House) = $ 800,000 But the land component was acquired before September 20, 1985 and thus would not attract any CGT liability. The tax burden would be limited only to the house component which can be derived as shown below (Gilders et. al., 2015). Total cost of property at the time of construction = 90000(Land) + 60000(House) Hence, percentage contribution of house to the property = (60000/150000)*100 = 40% Thus, only 40% of the total sales proceeds of the property would attract CGT Selling price of property (CGT applicable) = (40/100)* 800000 = $ 320,000 Realisable capital gains = Selling price Cost base = 320000 60000 = $ 240,000 Taxable capital gains after 50% discount in accordance with the discount method of computation = 0.5*240,000 = $ 120,000 The computation as per the indexation method is shown below (Woellner, 2013). The CPI (Consumer Price Index) has increased from 43.2 in 1986 to 68.72 in 1999. As a result, indexation factor can be computed as 68.72/43.2 = 1.59 Construction cost adjusted for indexation = 60000*1.59 = $ 95,400 Net capital gains subject to CGT = 320000 95400 = $ 224,600 The above computation of net taxable capital gains using both stated method clearly suggest that Scott as a rational taxpayer would choose the discount method since it would lead to lesser burden of tax in the form of CGT. Part b) The given situation considers that Scott has sold the property to her daughter at a price of $ 200,000. Due to underlying relationship of benefaction between buyer and seller, for computation of capital gains, Section 116-30(2), ITAA 1997 needs to be applied. In accordance with this section, the capital gains must be computed taking into consideration the higher of the given two values i.e. the actual selling price and the existing market value of asset (Austlii, 2016). In the given case, this amounts to taking the higher of $ 200,000 and $ 800,000. As a result, the capital gains in this case also would tend to remain the same as in previous case. Part c) In this case, the property owner instead of being an individual taxpayer now is a company. The discount method for taxable capital gains computation is not available for companies and hence now, the indexation method needs to be adopted (Woellner, 2013). In accordance with the indexation method, the net capital gains subject to CGT is $ 224,000 as computed in part (a). References ATO 2013, Taxation Ruling:TR 2005/13, Australian Taxation Office, Available online from https://www.ato.gov.au/law/view/document?DocID=TXR/TR200513/NAT/ATO/00001 (Accessed on August 22, 2016) Austlii 2016, INCOME TAX ASSESSMENT ACT 1997 - SECT 116.30, Austlii Website, Available online from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s116.30.html (Accessed on August 22, 2016) Barkoczy, S. 2015. Australian tax casebook. CCH Publications, Sydney CCH 2012, Australian Master Tax Guide 2012, 50th eds., Wolters Kluwer , Sydney Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015, Understanding taxation law 2015, 8th eds., LexisNexis/Butterworths. Gupta, R. 2009. Receipts from Personal Exertion: Mere Gifts or Gross Income?, Auckland University o Technology, Available online from https://aut.researchgateway.ac.nz/bitstream/handle/10292/735/GuptaR.pdf?sequence=5 (Accessed on August 22, 2016) Woellner, R 2013, Australian taxation law 2012, 6th eds., CCH Australia, North Ryde

Global Warming And Climate Change Essay Example For Students

Global Warming And Climate Change Essay Climate change is one of the favorite topics that occur in almost discussion from political debates to international competitions that have a theme focused on how to improve life on earth. It even became a popular small talk subject. But, despite its popularity, well-argued call to action, valuable insights that esteemed scientists offer to the catastrophe that lies ahead, well-written articles with wide coverage around the world and mandatory climate change essays that any college student was tasked with, at least once, people seem to still not fully grasp how prompt all of us need to make a shift in the way we take care of our Earth. Outline1 What does climate change consist of?2 Causes of climate alterations3 The effects of global warming4 Taking action5 Conclusion What does climate change consist of? Before making an introduction to the means at hand to avoid this and the specific assignment each has, in order to protect the earth, we should fully grasp the meaning of this concept. The popular belief is that the notion appeared when factories were invented and polluted the atmosphere, making the temperatures begin rising, thus creating a general warming of the planet. This picture has some truth to it but is not quite accurate. Climate changes have always been a part of earth’s history, and went both ways, from the warming of the planet to its abrupt cooling, as when the famous Ice Age happened. They have been determined by various factors, mostly natural, up until some hundred years ago, when human activities started grossly influencing the outcome. The concern has indeed begun and gradually increased since the Industrial Revolution, given that temperatures have risen from that time, with a worrisome 0.85 degrees Celsius. Causes of climate alterations We can identify some of the natural phenomena that affect global warming, and the most obvious examples are volcano eruptions and the melting of snow on large areas that are normally covered by it. So, the volcanoes release into the atmosphere, along with lava and ash, sulfur dioxide, which acts indirectly as one of the greenhouse gases, by keeping the heat from the solar radiation to be released out to space. The same happens when snow and ice melt and less energy is reflected into space. But when it comes to determining which factors have the greatest effect, there is no competition between the natural ones and those inflicted by human activities. Although the greenhouse gases exist naturally in the atmosphere, human activities have determined the large increase of some, carbon dioxide, nitrous oxides, and methane, being the most harmful. Burning fossil fuel, petroleum and gases generate the most carbon dioxide. Cutting off woods on a large scale, especially rainforests, contribute to the release of carbon dioxide back in the atmosphere accentuating the hothouse effect. Also, agriculture enhances the number of nitrous oxides in the air, through the use of nitrous based fertilizers. Farm animals release, as a result of their digestive system, quantities of methane gas which can become considerable if we’re talking about large farms. The effects of global warming Various scientific articles offer valuable well-researched insights on the devastating consequences, as well as projections of earth’s future. Some examples of the outcomes to be expected due to these changes: Melting of the icecap and glaciers that lead to the increase of the sea and ocean level, which can then turn into flooding of the coastal regions, as well as below the waterline regions. Extreme weather phenomena. For example, a change in the precipitations regimen, which manifest through torrential rainfalls, that produce flooding and a decrease in the quality of water. Health hazards, as the inconsistent weather, unusual to some regions, could be the reason for an increase in heath caused deaths Increase in social and economic costs. High levels of heath or intense rainfalls, present great disadvantages in fields such as agriculture, electricity production or tourism with a direct financial impact in the economy of underdeveloped countries. The survival of many animal or plant species is affected by climate change. Those that aren’t able to quickly adapt to these alterations of their living environment face a speedy extinction. Also, a massive migratory tendency can be observed as animals travel away from the arid regions. As well as plant species, which seem to intertwine on different altitudes, where they weren’t usually found. .ued79a69dfbc7f69534c711e88acbddc5 , .ued79a69dfbc7f69534c711e88acbddc5 .postImageUrl , .ued79a69dfbc7f69534c711e88acbddc5 .centered-text-area { min-height: 80px; position: relative; } .ued79a69dfbc7f69534c711e88acbddc5 , .ued79a69dfbc7f69534c711e88acbddc5:hover , .ued79a69dfbc7f69534c711e88acbddc5:visited , .ued79a69dfbc7f69534c711e88acbddc5:active { border:0!important; } .ued79a69dfbc7f69534c711e88acbddc5 .clearfix:after { content: ""; display: table; clear: both; } .ued79a69dfbc7f69534c711e88acbddc5 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ued79a69dfbc7f69534c711e88acbddc5:active , .ued79a69dfbc7f69534c711e88acbddc5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ued79a69dfbc7f69534c711e88acbddc5 .centered-text-area { width: 100%; position: relative ; } .ued79a69dfbc7f69534c711e88acbddc5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ued79a69dfbc7f69534c711e88acbddc5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ued79a69dfbc7f69534c711e88acbddc5 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ued79a69dfbc7f69534c711e88acbddc5:hover .ctaButton { background-color: #34495E!important; } .ued79a69dfbc7f69534c711e88acbddc5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ued79a69dfbc7f69534c711e88acbddc5 .ued79a69dfbc7f69534c711e88acbddc5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ued79a69dfbc7f69534c711e88acbddc5:after { content: ""; display: block; clear: both; } READ: Swimming And Biomechanics EssayTaking action No climate change essay can make people really see the urgency to act in a prompt manner, no matter how explicit it states the causes or the gruesome outcome they lead to. But this is still one of the priority topics of organizations around the globe that have understood the importance of preserving the conditions that can sustain life on Earth. For example, the EU developed various on-going policies towards adaptation to climate changes, with quantifiable measures and very clearly stated assignments for each member, planned up until 2050. Their thesis statement is centered on anticipating and then preventing the damage that these modifications inflict upon the environment and human lives. Some of the measures that are going to be implemented include: More efficient use of water, especially in places where this resource has become insufficient. Reevaluating building codes in order to prevent the impact of extreme meteorological phenomena on living conditions. Creating more appropriate dikes to the increase of sea and ocean levels and developing alternate flood defenses. Making use of the advantages of developing and using species of plants that are resistant to drought and arid terrain. Industrial relegations oriented specifically towards gradually reducing greenhouse gases emission into the atmosphere. Conclusion Life on Earth is hard enough without wondering whether or not we’ll have living conditions the years to come. But, from a socially responsible point of view, if we want humanity to continue existing, we need to stop stating solely in theory what needs to be done and actually start making changes towards improving conditions that affect us all.