Financial Accounting Assignment Example | Topics and Well Written Essays - 1000 words

Budgetary Accounting - Assignment Example Despite the fact that the companys liquidity position has improved from 2010 to 2012, the organization should take further measures to improve its liquidity positions so the momentary commitments can be paid of at whatever point they are expected. The benefit proportions are utilized to measure the general gainfulness of an organization comparative with its degree of deals. The working overall revenue of the organization enrolled an expansion from 27.47% in 2010 to 31.98% in 2012. The working benefit expanded by virtue of impressive decline in the surprising costs of the organization. This shows the general operational proficiency of the organization has not improved and the expansion in working edge is the consequence of a diminishing in strange costs of the organization. Overall revenue of the organization saw an impressive increment from 11.09% in 2010 to 18.22% in 2012. The expansion in working benefits of the organization converted into better net benefit of the organization. Profit for resources and profit for value of the organization likewise gave indications of enhancement for the rear of an expansion in the companys by and large net gain. BEP proportion remained moderately stable in 2012 at 10.37% when contrasted wit h 10.49% in 2011. The obligation the executives proportions helps in surveying the blend of companys obligation comparative with value. Higher measure of obligation on the accounting report can be hazardous for the organization as it needs to make the fixed intrigue installments to the obligation holders. InBevs complete obligation to add up to resources tumbled from 50.45% in 2010 to 48.25% in 2011 and expanded marginally to 48.41% in 2012. The companys all out obligation expanded in 2012, anyway resulting increment in all out resources prompted a steady all out obligation to add up to resources proportion. The advantage the executives proportions helps in deciding the effectiveness of the benefits in producing a companys incomes. The stock turnover proportion of the organization has indicated slight improvement from 2010 to 2012. A consistent increment in companys incomes alongside resulting increment in complete stock has prompted a steady stock proportion. This

Copper Cycle Lab Report Essay Example

Copper Cycle Lab Report Essay Example Copper Cycle Lab Report Paper Copper Cycle Lab Report Paper All in all my percent recuperation of copper was 100% because of the sufficient measures of arrangements and accomplishment of legitimate concoction responses. Gear and Materials: Copper Metal (penny) Nitric Acid (HON..)(aqua) Sodium Hydroxide (Noah)(aqua) sulfuric ACid Ammonium Hydroxide (NH)(aqua) Hydrochloric Acid (HCI)(aqua) Zinc powder 2 100 ml Beakers 250 ml Waste Beaker 400 ml Beaker Filter paper Plastic Dropper 250 ml Erlenmeyer Flask Forceps Plastic Funnel Red Litmus paper Spatula Steel Wool Glass mixing bar Small test tube Tongs Wash bottle Watch Glass Procedure: l. Gauge a pre-1982 penny (ought to associate with 3 grams) II. Measure ml of concentrated nitric corrosive, HON..(aqua), into a 100 ml recepticle under a smoke hood. Spot penny into the measuring utencil of nitric corrosive and watch the response. Following 5 seconds expel penny with forceps and spot into second measuring glass. Sick. Include roughly ml of inhabitant water into second measuring glass to evacuate any outstanding copper particle follows and place wash into first container with nitric corrosive. Record your perceptions of the copper (II) nitrate, Cue(NON)2. Dry and gauge the penny to perceive the amount of the copper mass was evacuated. IV. Pour the arrangement from the primary measuring glass into a clean 250 ml container while inside the smoke hood.

We Really, Really Dont Miss the WASPS

We Really, Really Dont Miss the WASPS On December 5th, the New York Times ran an opinion piece entitled Why We Miss The WASPS. Yes, I understand that it was an  opinion piece, which by definition means the author was giving voice to his personal take on an issue. Having read Douthats essay, mostly with my teeth grinding and using the majority of my self control not to terrify the person sitting next to me on a cross-country flight with my muttering and fist clenching, I must, in good conscience, explain that he isnt fully advocating bringing back the old white male cabal of the 60sâ€"90s (not  fully) though he  is  most certainly in favor of bringing back their  values. As I am sure you will be shocked to read, I am very much  not in favor of touching those values with the 50-foot pole I keep in my closet for shoving them as far back into history as I possibly can before they get their cooties on me, my kids, my friends, or my worst enemies because, quite frankly, no one deserves that kind of infestation on their person or in whatever sort of entity they think their soul might be. But Shiri, you might be thinking, it was the era of family dinners and the America that was great and helping those less fortunate. It was not. It was the era in which people died of AIDS by the hundreds of thousands because the higher ups thought the word gay indicated deviance, America was supporting vicious dictators by the score and noblesse oblige wasnt  noble. Ah, but you want proof. Thats what books are for. I have a list. Thats what Im for. Roosevelt and Churchill: Their Secret Wartime Correspondence  Edited by Francis L. Lowenheim, Harold D. Langley, And Manfred Jonas (Saturday Review Press, 1974) I remember being shocked and horrified by the contents of this book when I read it for background an in-depth project a group of classmates and I were doing on Franklin Roosevelt for AP American History (though I did still love going to the Roosevelt library). In it are unredacted communiques sent between Roosevelt and Churchill, in the heyday of Douthats gilded lily of a political era, in which it is revealed (this is common knowledge now but wasnt during or after than war) that not only did Churchill and our own president know the attack on Hawaii was coming, they knew exactly when  and exactly where and they  allowed it to happen because it was the only way to convince the American people to join in the war effort. In addition, as far back as, I believe 1939 but definitely by 1940/41, both men knew about the Nazi death camps and made a conscious decision  not to do anything about them. Guess  noblesse oblige  was on sabbatical while millions of people were gassed or shot and burie d in mass graves. Cuban Missile Crisis: 1962 Alabama Security Archive Documents Reader  edited by Laurence Chang and Peter Kornbluh (The New Press, 1999) Reader, they declassified them. If you want additional data, the CIAs declassified assessment of the same showdown is  here (with some redaction of longer passages). The Short Version, folks: John F. Kennedy was not strong, silent, and stoic leading up to the Cuban Missile Crisis. He was talking to Kruschev and to Castro and those conversations are what brought us to be brink of being blasted to radioactive dust. Im not saying the fault was Kennedys alone, but his royal WASPness (yes, I know, he was Catholic; WASP is a state of mind here, folks, not a definitive checking of boxes) certainly didnt help matters. Kennedy didnt want to free Cuba from the tyranny of communism because he wanted to help the Cuban people. He wanted to liberate Cuba because he didnt want to be able to see Russia from his house. So much for Camelot. Iran-Contra: Reagans Scandal And the Unchecked Use of Presidential  Power  by Malcolm Byrne (University of Kansas Press, 2017) But Shiri, youre thinking, WWII? The Cuban Missile Crisis? Those were ages ago! Okay, fair enough. The Iran Contra Affair, however, I remember,  and Im only 40. Guess who was tied up in that garbage fire? Two of Douthats paragons of WASPdom: former Presidents Ronald Reagan and George H.W. Bush (who was Vice President at the time). Also embroiled: Robert MacFarlane (National Security Advisor), Caspar Weinberger (Secretary of Defense), members of Hezbolla (Lebanese Shiah Islamic political party; their paramilitary branch is the Jihad Council), Manuel Noriega (Panamanian dictator supported by the United States), Irans leadership, Oliver North (allegedly established the network that funneled funds to the Contras, charges dismissed in 1991), and John Poindexter (Deputy National Security Advisor/National Security Advisor). The quick and dirty is thusly: The U.S. government, and President Reagan in particular, were so terrified that communism might happen on this side of the Atlantic, he ha d his people set up a secret network to allow the sale of weapons to Iran during a period in which Iran was under an arms embargo  by Congressional decree. The money from those sales was funneled back through the network and delivered to Noriega to fund his Contras and support his horrific, murderous dictatorship in Nicaragua, lest the people be allowed to choose a government with which old white men did not agree. Regan never went down for this, nor Bush, nor anyone else really North and Poindexter were both convicted, but charges were ultimately dropped a few years later and both have gone on to have successful post-scandal careers, despite evidence of their chicanery. Good evidence. And in case youre wondering about the credentials of this particular books author? Byrne is the Deputy Director and Research Director of the National Security Archive. Somebody to Love: The Life, Death, and Legacy of Freddie Mercury by Matt Richards and Matt Langthorne (Weldon Owen 2016) Freddie Mercury died of AIDS-related complications in 1991; he was 45 years old. At the beginning of the epidemic, most people only survived 18 monthsâ€"3 years after diagnosis, but Mercury, due to his unusual financial situation, which provided for early access to new medications, survived for ten. Im a nurse when Im not wearing my Book Riot hoodie, and I remember watching  my first patient die of AIDS-related pneumocystis with her five kids in the room in 2006. AIDS is now, for most who contract it, a chronic disease to be managed rather than a death sentence, to the extent many have forgotten it even exists (a dangerous trend but thats a subject for a different post), but during the glorious days of the Reagan and Bush administrations, if one contracted HIV/AIDS, one died. There were many reasons that was the case, as  Somebody to Love, a split biography that runs parallel courses tracing both Mercurys story and the epidemiology of HIV/AIDS in the U.S. and the UK. Two of most abhorrent, however, were related: stigma and lack of education. Because HIV/AIDS was seen more prevalently in the gay community when it first appeared in the U.S. and UK, and among IV drug users, it was dismissed as a disease of deviants, righteous punishment for behavior that didnt fit the mold set by the evangelical protestants at the top of the pyramid. And because it didnt fit that mold, and because of the atrocious notion that educating people about ways to prote ct themselves would  encourage such deviance, at-risk populations were left to fend for themselves, hiding in dark corners (sometimes literally), taking risks because to do otherwise was to risk exposure and lose family, career, or lives. The money that could have gone to HIV/AIDS research and education went elsewhere and people died.  Even being as famous as the lead singer of Queen couldnt protect you. Speaking Truth to Power by Dr. Anita Hill (Anchor, 1998) Do you remember who appointed Clarence Thomas to the highest court in the land? I do. It was George H.W. Bush. Bill Clinton my have been a philandering bonehead but at least  he  gave us Ruth Bader Ginsburg. Bush, though? Clarence. Thomas. Do you think Anita Hill is the only one affected? Of course not. So read her story in her own words. Consider it rippling exponentially and then consider once more how much those old white men care about you, about your mothers and wives and your daughters. Not That Bad: Dispatches from Rape Culture by Roxanne Gay (Harper Perennial, 2018) We. Are. Still. Explaining. Ourselves. We. Are. Still. Begging. You. To. Believe. Us. We. Are. Still. Watching. Him. Get. Away. With. It. And you think going back to the days when the Prime Minister of France brought his Mistress to state functions, when one President used to sneak actresses into the White House and another used cigars as sex toys is going to make things  better? You think that just because we didnt  hear about Reagan or either of the Bushes dallying they didnt  do it? Look, if you dont like that bridge in Brooklyn, Pittsburgh has more than Venice and Im sure I can convince the city to cell you a couple of them. I dont mean this as a character assassination, I mean it to make a point: women dont mean anything to most of these men. Theyre the star on the top of the National Christmas tree, shiny and pretty, to be used, displayed, and discarded. And great bearded dude in the sky have mercy if we should dare to attempt protest: even if the husband supports us (and I wil l give Mr. Rodham Clinton that much), some other old, white dude whose name is something like Sernie Banders will interrupt us and shake his finger at us as though were an unruly child rather than a former First Lady, Congresswoman, and Secretary of State when all hes ever done is represent a state of retired hippies with too much money breathing too much methane from too many cow farts. Rape isnt about sex. Its about power. This group Douthat admires so much? Theyre still trying to take ours. We view that a little differently these days. Bummer for them. L.A. SON: My Life, My City, My Food by Roy Choi, With Tien Nguyen and Natasha Phan (An Anthony Bourdain Book, 2013) The menu in D.C. changes whenever a new administration comes to town. Old Ebbitt Grill is always the first to publish its new offerings or, at least, it used to be (I attended George Washington from 1996â€"2000 so things may have changed). We knew something new was coming with the Clintons because, while Mr. Clinton fits the WASP criteria to some extent, the menu options become less red meat saturated and included a lot more veggies than they had when Bush the elder was running things. The Clinton and Obama era menus also offered elements from other countries and cultures which hadnt been the case previously. Which is more representative of this whole thing than you might thing. Chef Roy Choi came over from Korea as a child. He grew up in L.A., first in a Koreatown revived by his community (every family in his neighborhood put money in a communal pot. Weekly, someone would get the pot to start a local business and then, once the business was off the ground, increase their weekly contribution to help someone else do the same). When his familys business failed, however, Roy was moved out of Koreatown and to a different part of L.A. where he started exploring other cuisines including Vietnamese, English, Middle Eastern, smoothies…and while becoming an L.A. son wasnt always easy for Choi, his journey through food, and through the nation, is what made him an American. Because it isnt homogeneity that brought us here. Its all of us, together, learning everything that makes us who we are and learning about one another. So how about if we just  dont. How about, if instead of being nostalgic for something that never was, we work toward what could be? What was always  meant to be. The  actual American dream? Instead of reaching for some false vision of what could have been, we look forward to potential, for something that actually  could be? Sign up for True Story to receive nonfiction news, new releases, and must-read forthcoming titles.

Hh Holmes - 2569 Words

H. H. Holmes A. Introduction: On May 16, 1861 Herman Webster Mudgett was born. His home town was Gilmanton, New Hampshire and he soon would become the notorious Dr. H.H. Holmes, Americas’ first Serial Killer. He was a small white male born into a devout Methodist family. Holmes’ mother Theodate Page Price forced strict religious studies while his father, Levi Horton Mudgett handed out the harsh, strong discipline. Holmes had one brother and sister. B. Intelligence, Social achievement, social adjustment in school: Holmes was thought to be unusually intelligent at an early age. With his great ambition and drive he excelled in school. He attended Gilmanton Acade3my High School, University of Vermont for one year, and in 1882†¦show more content†¦He was very charming and very attractive so he had no problems with he ladies. He always wore a hat and tie and came across as a well like, trusted businessman. I. Pathological behavior characteristics: H.H. Holmes’ pathological problems started at the age of eight with him starting to lie. His lies and scams grew along with his age and by the age of 25 he changed his name to H.H. Holmes to elude accusations from those he lied to and scammed. He continued to con and manipulate using his trusting looks and medical degree swindling thousands of dollars from insurance companies by taking cadavers from medical school, taking insurance policies out on them and telling the insurance that he was a family member to collect the money. Holmes was such a pathological liar and has given so many accounts about the number of people he has killed that to this day the true number is unknown. He always needed stimulation and a proneness to boredom, and was conning and very manipulative. He had numerous wives and had promiscuous sexual behavior by having several mistresses. J. Geographic Profiling: Holmes was considered to be a geographically transient serial killer. He moved from state to state killing in almost each one. He would move through the states because this was his way to elude capture or being suspected of the crimes he committed. After he changed his name in 1886 he settledShow MoreRelatedH.H. Holmes. After The Industrial Revolution Fabricated1593 Words   |  7 PagesH. Holmes After the Industrial Revolution fabricated society for nineteenth century America, many families were moving to the cities for new opportunities. Immigrants found a niche in society and life was beginning to flourish and build the nation into what it’s citizens know it as today. However, while most of the country was settling down, a man by the name of Herman Webster Mudgett, otherwise known as HH Holmes, had a different approximation of why he should move to the city. HH Holmes wasRead MoreThe Biological Causes For Serial Killers2877 Words   |  12 Pages )’. The first well known serial killer in the United States was H.H. Holmes in 1893. Holmes was born into a fortunate family, they weren’t bad off, and he was always smart, oddly smart at a young age. Holmes was intrigued by medicine and wanted to perform surgeries on little animals and did so; there are also theories that Holmes was involved in the death of one of his friends as a child. In college is when Holmes started becoming somewhat of a criminal, he began stealing dead bodies fromRead MoreShort Story942 Words   |  4 Pagesone Dr. HH Holmes to arrive. It had been under the cover of darkness, partially out of convenience and partially out of shame, that Dr. Shelton made his way to the Holmes hotel in Englewood, one of the fastest growing areas in Chicago. As the clocks struck midnight the door behind the front desk creaked open, Dr. Holmes appeared in front of him. The two exchanged pleasantries talking about their businesses, families, and the upcoming Worlds Fai r. The halls of the Castle, thats what Holmes businessRead MoreHand Hygiene Hospitals And Long Term Care Facilities1161 Words   |  5 PagesHand Hygiene in Hospitals and Long Term Care Facilities Hand hygiene (HH) has been the center of infection control efforts over the past two decades. This paper will compare and contrast implementation, adherence, and outcomes in HH related infection control policies and procedures between hospitals and long-term care facilities (LTCFs). Hand hygiene (HH) describes a more inclusive practice than hand washing to cleanse hands. HH does not refer to surgical hand antisepsis performed in surgical settingsRead MoreThe Kentucky Coalition Of Nurse Practitioners1766 Words   |  8 Pagesas it lowers risk of early death, coronary heart disease, stroke, hypertension, type 2 diabetes and so much more (U.S. Department of Health and Human Services [HHS], 2014). 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Movie Review Pretty Woman Directed By Garry Marshall

The movie being reviewed is a classic romantic comedy entitled Pretty Woman directed by Garry Marshall in 1990. Pretty Woman takes place in Los Angeles, California where a kindhearted prostitute Vivian Ward (Julia Roberts) meets an out of town millionaire Edward Lewis (Richard Gere), and they find true love despite their differences in true fantasy fairy tale fashion and live happily ever after. This film is particularly relevant to many aspects of our American Popular Culture class because it addresses the differences in class system, morality, materialism, and even gender and feminism roles. Pretty Woman began with a man yelling out from the street â€Å"Welcome to Hollywood, What’s your dream?† (Marshall, 1990). In my personal opinion, this was a major substantive point of the overall movie prearranged by the director. Directly after the analogous fairy tale Rapunzel rescue that Edward Lewis performed with Vivian Ward on the fire escape in the final scene of the movi e, that same man once again was walking the street yelling â€Å"Welcome to Hollywood, What’s your dream? Everybody comes here, this is Hollywood, the land of dreams! Some dreams come true, some don’t but keep on dreaming! This is Hollywood!† (Marshall, 1990). The film in its entirety plays out a fantasy or alternate reality for those who decide to watch. In true Cinderella fashion Edward Lewis takes Vivian Ward from rags to riches, and gives her everything imaginable from jewelry, shopping sprees, and a taste of

What Motor Is More Reliable Free Essays

The survey found that the Japanese brands Yamaha,Honda are more reliable brands. But to me Honda is more reliable to me because its cheaper to fix if it breaks and Yamaha has more hp and tuqort and is faster. Honda is just a all around good atv, dirt bikes because you have your 400ex and you crf250f. We will write a custom essay sample on What Motor Is More Reliable? or any similar topic only for you Order Now Yamaha is good for speed and racing atvs, and dirt bikes like your 400 bashanee and your yz450f.Honda is made in the US so everything is cheaper for parts and take less time to get to your destination. The next year, Honda marketed the handling-friendly ATC200X to beginners. honda’s first introduced the KLT200 – a three-wheeled atv – into the market in 1981. The company’s first four-wheeler in 1985 and was called the Bayou 185. The Bayou 300 4Ãâ€"4, honda first atv 4-wheel drive atv.Yamaha is made in japan and the parts cost so much because they have to ship cost The YZ250X is optimized for the unique demands of Hare Scrambles and GNCC ® racing. The YPVSâ„ ¢-equipped 249cc two-stroke engine is combined with a wide-ratio five-speed transmission for the ultimate cross-country power plant.Yamaha .com TOKYO, Japan, October 5, 2016 – Honda Motor Co., Ltd. and Yamaha Motor Co., Ltd. today announced that the two companies have begun discussions toward a possible business alliance in the Japanese market in the â€Å"Class-1 category*† which include scooters with a 50 cc engine or emy community does atv poker runs at least once a year to raise money for charity, i’ve seen almost every brand of atv and i will address them all, for the record out biggest ride was about 300 bikes Honda: their not the most powerful or fastest but their quality is by far the best, i’ve seen one break down Polaris: laughing stock, i don’t even know why people buy them, they do have power, but in a few years you will rebuild the whole bike Yamaha: a close second, they have very few problems, but its probably because most people don’t keep them stock and try to modify them to much Kawasaki: i don’t see many of them, but what i do see are impressive, a tie for second Can-am: i’ve only seen a few and they may beat honda on quality , but the price for a decent bike is ridiculous, their to pricey, but seeing less than a dozen, i can’t saylectric motor. Debate honda is the best .com . Some people like other atv brands that’s their opinion. How to cite What Motor Is More Reliable?, Papers

Fringe Benefit Tax

Question: Discuss about the basic amenities and facilities that are been provided by an employer to his employee. Answer: Fringe benefit tax refers to the tax amount that has been paid by the employer to the government authorities for the benefits that has been provided by him to him employee in relation to the employment services that has been offered by him. This tax has been levied with an intention to ensure that the employer of a company does not use these measures as a basis of tax evasion. The benefit that has been provided by the employer does not form part of the salaries and wages that has been offered to the employee. These are majorly non cash benefits which are provided to the employee to feel at home. This concept has been introduced with an intention to cover majorly all the basic amenities and facilities that are been provided by an employer to his employee. These benefits can be paid directly as well as indirectly by the employer. In Australia, the fringe benefit tax rate has been kept from higher side i.e. 49%. For every country we have some specified exemptions limit that they need to follow for determining the fringe benefit that is taxable in the hands of the employer. In order to ensure that the benefit provide by the employer to a person is covered under the definition of FBT if the person is being hired by the employer as an employee. Certain common examples of the fringe benefits provided to the employee are as follows: The insurance coverage of the employee has been borne by the employer. Educational assistance has been provided by the employer to the employee. The employer in this case may allow employee to work on flexible hours The office car that has been provided to the employee for the official use has been used by the employee for his personal use. Loan provided to the employee at a rate which is lower than the rate at which the loan is available in the market. In the given case, Periwinkle limited is engaged in carrying out the business of bath tab manufacturing in the country. Emma has been employed is the company is taking care of the outdoor business of the company. Thus as result, she has been provided a car which she is using for carrying out the official business work as well as for personal use. The car was purchased on 1st May 2015 and till March 31, 2016, the car ran for 10,000 Km. The car has been used by her for a period of 335 days between 1st May 2015 to 31st March 2016. Between these periods the car was parked at the airport for 10 days when Emma was out of station during this period. The car for a period of 5 days has under gone repairs. Thus, in short the car was used for 320 days by Emma for both official and personal use. In order to calculate the FBT rate it is important to determine the check whether the expense on which the FBT is required to be paid is inclusive of GST or not. In case the amount is inclusive of GST in that case, the expense amount is grossed up to 2.1463. On the other hand, in case the amount is exclusive of GST then in that case, the expense amount is grossed up to 1.9608. Calculation of FBT on car benefit provided by Periwinkle to Emma In the given case, in order to calculate the FBT liability for Periwinkle limited for the Fringe benefits in the form of car that has been provided to Emma, it is important to calculate the Fringe benefit value on which the liability of FRT taxation would be calculated. The FBT value would be calculated as follows: FBT taxable value = FBT capital value X statutory percentage X (number of days in FBT year the vehicle is available for use)/365 The FBT capital value refers to the capital value on which the FBT taxation is calculated. In the given case, the car has been purchased for $33,000 whereas $550 has been spending on the repairs. Thus in that case, the FBT capital value would be $32450 In order to determine what percentage of the car if being used for personal purposes, a statutory percentage is taken based on the assumptions which have been provided in the act itself. In the given case if the car has been purchased without any existing contract and the car has ran for than 15000 Kms during the period, then in that case, the statutory percentage would be 20%. As calculated above, the car has been used for both personal as well for official purposes in total for 320 days net after considering the time for which has been put on hold while Emma was out of station and the car was on repairs. Considering all these points, the FBT value of the car would be calculated as follows: FBT taxable value = $32450 X 20% X (320/365) = $5690 (rounded off) FBT liability = FBT taxable value X Gross up factor X FBT rate = $5690 X 2.1463 X 49% = $ 5,984 In the given case, the company has given loan to Emma at an interest rate of 4.45%. As per the Australian tax laws, the market interest rate prevailing in 2016 is 5.45%. For the purpose of FBT, if an employer gives loan to the employee at concessional rates that what is prevailing in the market, then in that case, the different in the interest rates will be treated as Fringe benefit and the same would be used for computation of FBT tax liability. Taxable value of loan Fringe tax benefit = $ 5, 00,000 X (5.45 4.45) % X 212/365 = $ 5808 FBT liability = taxable value X FBT rate = $2904 X 49% = $ 1423 Emma has used 10% of the loan amount for purchasing shares. In this case she would be entitled for further deduction on the interest on loan amount used for income generating purposes Hence further deduction of FBT liability (FBT liability X 10%) = $1423 ($1423X 10%) = $ 142 Net FBT liability in case of Loan fringe benefit = $1423- $142 = $ 1280 Purchase of bathtub by Emma at a concessional price Emma has acquired a bath tab from the company at a concessional rate. The tab has a cost price of $1700 and the same is sold in the market at a price of $2600. In this case, the bath tab was sold to Emma for $1300. As per the Australian tax laws, no FBT will be applicable if the employee has been provided with goods that has been manufactured by the company itself and the same has been provided at concessional rates to the employee. Thus in this case, the Bath tab that has been provided to Emma at concessional rates will fall outside the preview of FBT. Case 2 In the given case, Dave is planning to sell all his assets and utilize the entire amount for his retirement. He is planning to get retire in next 1 year. He has already turned 59. He is planning to collect $1 million and rent out a city apartment and deposit certain amount in the superannuation fund for future use. He decided to sale his residence where he was lining from past 30 years. The residence was acquired for $70,000 and he decides to get it auctioned. The house was sold for $850,000. During this action process, Dave forfeited $85,000 amount of one of the desired buyer. He paid $15,000 to the agent for making all the necessary adjustment for the sales process. As per the Australian income tax laws, no capital gain tax is paid by the person on sale of his residence. However, this exemption is applicable on only for the home where you live in. If a person has more than one home, in that case the exemption will be provided for only one home in which the person is living. In the given case, Dave has been living in the house of more than 30 years. While making the sale he has made a profit of $850,000. The amount that Dave has forfeited will be treated as his income. Being this profit is made on sale of his own residence; hence the transaction is not applicable for Capital gain tax. Dave during the year 1985 has purchased a painting of Pro hart. This painting was purchased for $15,000. Dave arranged for an action of the painting in the current year and sold the same for $125,000. As per the Australian tax laws, if a person makes some gain or loss from sale of personal and collectible assets, then the gain so made by them would be taxable in their hands but they would be classified under a separate category. These gains and losses would not be classified with normal capital gain tax and should be taxed separately. The collectable and personal asset in this case includes art work such as drawings, paintings, photographs etc., jewellery, antiques, coins etc. Being these are personal assets thus the same cannot be leased out. In the given case, Dave has sold the painting go for pro hart which he has purchased for $15,000 for $125,000. He has made a gain of $110,000 on sale of the painting. The gain so made on this sale would be taxable in the hands of the assessee but they needs to be classified under a separate head other than from the capital gain head. Dave in the year 2004 has purchased a motor cruiser for $110,000. The cruiser was later on in the current year has been sold for $60,000. As per the Australian tax law provisions, there is no capital gain tax applicable on sale of personal assets such as car, home etc. of an individual. In the given case, being Dave has a motor cruiser which is being used by him for his personal use. In this case, it will be regarded as a personal asset of the individual and thus the same would be exempt from Capital gain tax. In the given case, Dave has incurred a loss of $50,000, being the profit earned for personal asset will not be taxed, in the similar way; any loss incurred on such sale would be set off from any gain. During the year, Dave a taken $70,000 as loan and used the same for purchase of shares. These shares later on in the year were sold for $80,000. Dave paid $5000 as interest on this loan. Further for the transaction in shares, he has paid $750 as brokerage and $250 as stamp duty. If a person is carrying on a business of trading in shares, in that case, the income so arising would be taxable as ordinary income. Otherwise, the income so arising on the sale of shares would be treated as capital gain and would be taxed accordingly. In this case for the purpose of computation of capital gain all the expenses that have been incurred in earning the profit on such sale would be allowed as deduction. However, the interest that the individual has paid on the loan amount that he has utilised for purchasing the shares, would not be allowed as deduction being the same does not have any direct link with generation of income. In this case, Dave made a profit of $9,000 on the transaction. The interest amount of $5,000 would not be allowed as deduction. For the current year Dave made a net capital gain of $119,000 in total ie $110,000 from sale of painting and $9,000 from sale of shares.Dave in the last year has a net capital loss of $10,000 that he has earned on sale of shares. The capital loss so incurred by Dave can be carried forward and will be reduced from the gain made in the current year.Thus, in net Dave has made a capital gain of $109,000 which he can utilize for making further investment in the superannuation fund which he has created for his retirement purposes.ReferencesATO. Particular Amount Sale of shares $80,000 Purchase price -$70,000 Brokerge -$750 Stamp duty -$250 Net profit $9,000 For the current year Dave made a net capital gain of $119,000 in total ie $110,000 from sale of painting and $9,000 from sale of shares. Dave in the last year has a net capital loss of $10,000 that he has earned on sale of shares. The capital loss so incurred by Dave can be carried forward and will be reduced from the gain made in the current year. Thus, in net Dave has made a capital gain of $109,000 which he can utilize for making further investment in the superannuation fund which he has created for his retirement purposes. References ATO. Gov, Statutory formula method for Car FBT taxation, viewed on 1st June 2016, ATO. Gov, FBT Tax rate 2016, viewed on 1st June 2016 ATO. Gov, Collectables and personal use assets, viewed on 1st June 2016.

A Comparison Of Freud And Fromm Essays - Freudian Psychology

A Comparison Of Freud And Fromm Essays - Freudian Psychology A Comparison Of Freud And Fromm Sigmund Freud was born in Monrovia on May 6,1856. He entered the University of Vienna in 1873 at the age of 17. He finished his degree in 1881. Freud died in England in 1939. He was an active therapist, theorist and writer to the very end. ( Ewen 19-20) Erich Fromm was born four years after Freud in 1900 in Frankfurt, Germany. Unlike Freud, Fromm had no medical training in his background. He received his PHD from the University of Heidelberg and later studied at Berlin Psychoanalytic Institute. Erich Fromm died March 16, 1980 in Switzerland. (Ewen 187) While Freud and Fromm were contemporaries and shared some basic beliefs, their approach to most issues varied greatly. Freuds attitude was purely scientific. Fromm desired to humanize things. Fromm accepted the importance of unconscious, biological drives, repression and defense mechanisms, but rejected Freuds theory of id, ego and superego. Fromm did not believe in specific developmental stages. He believed that the growing child slowly learns to distinguish between I and not I, through contact with the environment, notably those involving the parents.(Ewen 194) Fromm contends that personality development continues into adulthood. He believes that if a child keeps up with the increasing feelings of isolation, that anxiety can be kept to a minimal and personality development proceeds normally. Freuds well-known theory is that the personality is determined during the first five years of life. He believes we proceed through a series of psychosexual stages: oral, anal, urethral, phallic, a latency period and genital. Freud contends that the genital stage is the goal of normal development and that it represents true maturity. ( Hansen 25-26) Fromm warns against pathogenic behavior because it can damage the childs sense of reliance. He believed healthy personality is illustrated by biophilia, love, creativity and reason. ( Ewen 195-196) These characteristics compromise the productive frame of orientation. The nonproductive frames include narcissism, necrophilia, dependence, compulsive strivings for power or wealth and the mechanisms of escape. Fromm had four other nonproductive orientations that he devoted a great deal of attention to. These were receptive, exploitative, hoarding and marketing. Three of these orientations can be loosely compared to Freuds oral-dependent, oral-sadistic and anal character without the sexual implications. Freud and Fromm both believed that dreams are the royal road to the unconscious. ( Ewen 198) Fromm agreed with Freud that dreams could serve the purpose of wish fulfillment, that the days events set them off, and that a person may conceal truths in different ways. While both men believed in dream symbols, Freud believed most dreams involved childhood sexual impulses and Fromm regarded many symbols as asexual. Fromm believed that dreams could have obvious and undisguised meanings that did not have to involve childhood conflicts. To understand Fromms approach to clinical diagnosis, his theory of character must first be understood. His theory of character development was that humans are distinguished from other animals by a larger neocortex with fewer instincts. Character shapes human instinct. Human survival is not merely a matter of physical survival, humans are social animals who must relate to others, and they are spiritual animals who must infuse their lives with meaning in order to function. Humans require a sense of hope to keep from turning off. They also require caring adults in the early years to be teachers that teach them to control their fears and passions and live in harmony with others. Religion both sacred and secular can give meaning to life and give a sense of identity and rootness. Fromm accepted Freuds definition of mental health saying that it is the capacity for love and productive work. Fromm also agreed with Freud in saying that psychopathology represents a difference in degree, rather than in kind. Fromm states that besides pathogenic behaviors that neurosis is often caused by the culture in which one lives. He says that neurosis consists of a conflict between two opposing forces. Which is when our healthy innate drives toward self-realization and independence are blocked by parental or societal influences. Freud states that neurosis invariably begins in infancy and childhood, however it may not become evident until much later in life. Some causes of neurosis is a lack of physical affection, overindulgence or

20 Top Minority Scholarships

20 Top Minority Scholarships SAT / ACT Prep Online Guides and Tips Scholarships can be a significant source of college funding for students of all different backgrounds - if you know where to look, that is. Many top scholarships have eligibility requirements regarding financial need or academic merit, but there are also excellent scholarship programs that are specifically for minority students. Most of these programs were created in order to facilitate access to education for minority students,and many aim to help students pursue careers in which people of certain ethnicities or backgrounds are underrepresented. One of the best ways to optimize scholarship funding is to apply to scholarships with more specific eligibility requirements (requirements that you meet, of course). To help you find scholarships like this, I’ve compiled a list of awards meant for students of specific ethnic and racial backgrounds. I started with scholarships meant for students of all minority backgrounds before moving into awards meant for specific minorities. Finally, I’ve ended with some tips and strategies for getting the most scholarship money possible. A note before we get started: the terms used to describe minority groups for each scholarship program were taken directly from programs’ eligibility requirements. I understand that not all of these programs may use preferred terms or descriptors, but I wanted to make sure I represented eligibility criteria as accurately as possible. General College Scholarships for Minorities The following scholarships are open to students from many different ethnic minority backgrounds. Actuarial Diversity Scholarship Program If you're interested in a career as an actuary, this scholarship program is meant for you.The potential award amounts depend on your year in school, but they can range between $1,000 - $4,000. This scholarship is open to students with at least one parent of Black/African American, Hispanic, Native North American, or Pacific Islander heritage. The program typically opens in January; the deadline is typically in early May. Get more information on the Actuarial Diversity Scholarship Program. American Meteorological Society Minority Scholarships To qualify for this unique scholarship, you must plan on pursuing a career in meteorological or related oceanic or hydrologic sciences. If you do win the award, you'll receive $3,000 a year for twoyears. This scholarship is open to minority students, particularly those of Hispanic, Native American, and Black/African American descent, who are entering their freshman year of college. The submission deadline is typically inFebruary. Read more about the program and check out theapplication form. Gates Millennium Scholarship Program This very generous (and therefore very competitive) scholarship program covers all unmet financial need and self-help aid; this means that you wouldn't have to take out any loans or worry about finding a student job in order to pay for your education. It's renewable, so you could potentially receive funding through all fouryears of college. We have a whole post on the Gates Millennium Scholarship Program, which you should definitely check out if you're interested in learning more about this award. This scholarship is open to African-American, American Indian/Alaska Native, Asian American/Pacific Islander, and Hispanic American students who will be entering their freshman year of college. The submission deadline is typically inJanuary. Read more about how to win the Gates Millennium Scholarship. Jackie Robinson Foundation Scholarship If you win a Jackie Robinson Foundation Scholarship, you could receive up to $28,000 per year for up to 4 years of college. That could cover your full Cost of Attendance at some schools! Keep in mind; however, that you must demonstrate financial need in order to qualify for the award. This scholarship program is open to minority high school students who demonstrate financial need. The submission deadline is typically in February. Read more about eligibility requirements and the application process. National Action Council for Minorities in Engineering Scholarship If you participate in a high school program that focuses primarily on math, science, and engineering, this scholarship program may be a good fit for you. Winners receive an award of $2,500 to put towards their college education. This scholarship is open to high school seniors who identify as African American, American Indian, or Latino. Read more about the program, and keep an eye on the application. It's typically made available in the Spring. African American Black Student Scholarships National Association of Black Journalists (NABJ) Scholarships The NABJ offers several scholarship options for students who are registered as members. As you may have guessed, these scholarships are meant for students who hope to pursue a career in journalism. The award options all have different eligibility requirements, award amounts, and deadlines, so you may want to spend some time researching the program to see if any of the scholarships are better fits than others. These scholarships are open to students who are registered members of the NABJ. The submission deadline is typically inFebruary. Get more information about the scholarship options. The perfect awards for students who want their work on the front page. The Ron Brown Scholar Program This need-based scholarship awards winners up to $40,000 to fund their college educations - they receive $10,000 per year to cover expenses. The scholarship is open toBlack or African American students who demonstrate financial need. There are typically two submission deadlines: one in early November and the final in early January. If you apply by the November deadline, your application will be considered for both the Ron Brown Scholar Program and forwarded to additional scholarship providers for consideration. If you submit after the November deadline, you'll only be considered for the Ron Brown Scholar Program. Read more about the program and submit an application. Ronald McDonald House Charities African-American Future Achievers Scholarship What a mouthful! You should know that the availability of Ronald McDonald scholarships depends on your local chapter's participation - for more information on whether you'll have access to this award, read our post on how to win a McDonald's scholarship. The award amounts can also vary based on where you're located, but you should be able to get more information from your local RMHC chapter. This scholarship is open to students who have at least one parent of African American or Black Caribbean heritage. The submission deadline is typically inJanuary. Get more information on qualifying and applying for a McDonald's scholarship. The Tom Joyner "Full Ride" Scholarship The availability of this scholarship is limited - it's only offered to one student per year - but winners have alltheir expenses covered if they plan on attending a historically black college or university. This award is open to high school seniors who apply to (and eventually choose to attend) a historically black college or university. The application deadline is typically inmid-January. Read more about the scholarship. Hispanic Latino Student Scholarships Hispanic Scholarship Fund Scholarships By submitting one application through the Hispanic Scholarship Fund, you essentially apply to thousands of potential scholarships - over 5,100 new awards are given out every year. The HSF isan excellent source for scholarship funding; if you're Hispanic/Latino and only have time to submit one application, you should submit this one. While you're at it, read our blog post on how to win one of the HSF awards. These scholarships are open to students who are at least 1/4 Hispanic or Latino. The application typically opens in January and closes in March or April. Read more about the HSF scholarships. League of United Latin American Citizens National Scholarship Fund Award amounts through this scholarship fund vary from $250 - $2,000. Although these awards may not be huge, they'll definitely add up, especially if you apply to several other scholarship programs. These scholarships are open to students who identify as Hispanic or Latino. The submission deadline is typically inMarch. Read more about the scholarship program. Ronald McDonald HACER Like the other Ronald McDonald House Charities scholarships, the availability and amount of this award will depend on your local RMHC chapter. There are also four national awards that come with some big payouts: $100,000 each, to be exact. The scholarships are open to students who have at least one parent of Hispanic heritage. The application typically opens in October and closes in January. Read more about how to win a HACER scholarship. Who would have guessed that fast food could be related to an awesome college scholarship? Native American and American Indian Student Scholarships American Indian College Fund Scholarships The AICF is similar to the Hispanic Scholarship Fund: it's a scholarship hub or database with one application that will get you considered for many awards. Award amounts and eligibility criteria vary, butyou don't have to worry about that too much since you only have to submit one application. In order to be considered eligible for any of these awards, you must be enrolled in a state- or federally-recognized tribeorbe able to prove descendency to an enrolled member. These scholarships are open to American Indian students with connections to an officially recognized tribe. The application is open January 1 - May 31. Read more about the fund and its scholarship application. Asian American and Pacific Islander Student Scholarships Asian and Pacific Islander Scholarship Fund Program Award amounts through this program range from $1,500 all the way up to $15,000. These scholarships are open to students who are Asian/Pacific Islander as defined by the US Census. The application typically opens in September and closes in early January. Get more information on the program. Asian Pacific Fund Scholarships The Asian Pacific Fund offers 12 different scholarships, all with different eligibility requirements and award amounts. You may want to look through theavailablescholarships to see if any are good fits for you - most of the awards are for graduating high school seniors. The good news is that if you find more than one scholarship that you're interested in, you're welcome to submit as many scholarship applications as you'd like. Most of these scholarships are open to graduating seniors of Asian ancestry. The submission deadline for many of the scholarships is typically inFebruary. Get more information on the APF scholarships. Asian Women in Business Scholarship Fund This $2,500 award is given to female students who demonstrate leadership or an entrepreneurial spirit. The scholarship is open to women of Asian or Pacific Islander ancestry. The deadline isOctober 1st, 2016. Get more information about this scholarship program. A perfect scholarship program for women who want to enter the business world. Korean Ancestry Grant Award amounts for this scholarship vary but can be as high as $10,000. As you may have guessed, there's a strong preference for applicants of Korean ancestry, but the program will also accept submissions from other students. This grant is open to students of Asian ancestry, with at least one Asian grandparent. Tthe deadline is typically in March. Get more information about the grant. Ronald McDonald House Charities ASIA Scholarship Award amounts and availability will depend on your local Ronald McDonald House Charity chapter, but it isn't too hard to get your hands on that information. For more explicit directions, check out our post on winning a McDonald's scholarship. These scholarships are open to students with at least one parent of Asian-Pacific heritage. Theapplication typically opens in October and closes in January. Read more about applying for a McDonald's scholarship. Upakar Indian-American Scholarship Fund This award provides $8,000 over four years to each scholarship recipient. There are some other benefits to the program in addition to funding - scholarship winners also have access to a mentoring program. This scholarship is open to students who were born in India, or to students with at least one parent who was born in India. The application deadline is typically inApril. Check out the eligibility requirements and application. Vietnamese American Scholarship Foundation This scholarship foundation offers access to several scholarships with just one application. The scholarships all have different selection criteria and award amounts, and you'll have to submit some supplemental materials based on the awards you want to apply for. The application is pretty streamlined so that you can submit all materials at once. These scholarships are open to students of Vietnamese descent. The submission deadlines vary by scholarship, but most are due in late May or early June. Get more information on the scholarship options and check out the application. Tips for Your Own Scholarship Search Hopefully, you now have a good start when it comes to looking for scholarships for minority students. This list of awards is just the beginning, though - follow these strategies to optimize your chances of winning the most scholarship money possible. Do Your Own Research The awards listed above are some of the biggest andbest-known scholarships for minorities, but that doesn't mean they're the only ones out there. If you do your own research, you'll probably find information on smaller or more targeted scholarships. Why bother going after these awards? The more specific the eligibility requirements (if you meet them), the less competition you'll probably have. The same goes forscholarships with smaller payouts. Try googling"scholarships in [your local area]" or "scholarships for [your specific ethnicity group]". You might be surprised at what you find! Just one caveat - beware of any scholarship applications that ask you to submit payment information or info that seems irrelevant or too private. They may be scams, so make sure an application is for a legitimate award before you submit. A good excuse to spend some quality time at your favorite cafe. Apply Broadly This piece of advice goes hand-in-hand with the last one: the more scholarships you apply to, the better your odds of winning some money. Try to submit as many applications as possible, and make sure to look into non-minority scholarships as well. You might start with 2-3 applications to "big" competitive scholarships and 5-7 applications to smaller or more targeted awards. If you can do more than that; however, more power to you! Just don't let it get in the way of your schoolwork or extracurricular activities - those are more important. Be Mindful of Deadlines As you may have noticed by reading the descriptions above, there's no standard scholarship deadline. The earlier you do your scholarship research, the more likely it is that you'll meet the deadlines for all scholarship programs you may be interested in. Try keeping a spreadsheet with all this information so you can submit applications on time. Make sure to cushion your timeline (add an extra 6-8 weeks) if you have to ask for letters of recommendation. What's Next? To continue with your scholarship search, you'llwant to look for award options other than minority scholarships so that you can apply broadly (like I just mentioned above). You can start with our guides to the top scholarships for high school juniors and high school seniors. If you want more general information on financing your education, check out our guides to what college really costs and how to pay for it. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now: Have friends who also need help with test prep? Share this article! Tweet Francesca Fulciniti About the Author Francesca graduated magna cum laude from Harvard and scored in the 99th percentile on the SATs. She's worked with many students on SAT prep and college counseling, and loves helping students capitalize on their strengths. 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CONTRACT LAW ASSESSED COURSEWORK Term Paper Example | Topics and Well Written Essays - 2500 words

CONTRACT LAW ASSESSED COURSEWORK - Term Paper Example The Postal Rule The foremost instance of the Postal Rule was established in the case of Adams v Lindsell  (1818), which established the following point: â€Å"  it would be impossible to complete any contract through the post; if the defendants were not bound by their offer until the answer was received, then the plaintiffs would not be bound until they had received word that the defendants had received their acceptance, and this could go on indefinitely† The judge gave his point, where he describes what a postal rule is. The Postal Rule is an exception to the common rule of offer and acceptance. Under the common practice of contract formation and application, the acceptance takes place only when it is communicated to the offerror. Until and unless the acceptance has not been communicated, a contract cannot be formed between the two parties. However, the Postal Rule has a different practice when it comes to the communication of the acceptance of the offerree. Under the Pos tal Rule, the acceptance takes place when the letter is posted, which is contrary to what is usually practiced under the Contract Law in Common Law countries. In the case of Dunlop v Higgins (1848), the law was laid down which confirmed the earlier judgment in the Adam’s case, where it was mentioned that â€Å"posting of a letter confirming the acceptance involves the binding of the contract, even if the letter never arrived to the offerror†. There are theories which go against this judgment, especially in the days of emailing when sending and receiving mail has become lightning fast, and therefore, this rule should stand to be invalid and obsolete, as we shall discuss later in this paper. Let us look at the philosophy of the Postal Rule, and try to gauge the reasons behind the implantation of such a rule as an exception to the most basic principles of contract law. The Postal Rule was established to ease the communication lags during the 19th century between the offer re and the offerror. A post mail used to take quite a lot of time in order to reach the other party, and in performance of time bound contracts, the general rule of acceptance only valid when communicated became difficult to enforce upon the parties, as it would take days and weeks to communicate the acceptance, and in such time the whole purpose of the contract would melt down and become impotent. (1879) Therefore, in order to curb the drawbacks of the post mail communication, the Postal Rule was established, which eased the general rule of acceptance, and allowed the parties, to enter into contracts without fulfilling the need to communicate the other of his/her acceptance by mail, which included the posting of the acceptance letter and the subsequent time attached to it in order for the acceptance to reach the offerror. The rule came into play to reduce the time taken to communicate the order of acceptance, and now by just mailing the acceptance, and not having to wait until the mail was received by the offerre, the contract had been formed. The rational behind the postal rule is that it encourages contracting by parties at a distance by making the person in the position of giving an acceptance just as secure as if the contract was being made face to face. Along with this proposition, another point which helped in the cause of its establishment was that it was a faster way of contracting between the

Cherokee Indian Nation Essay Example | Topics and Well Written Essays - 1750 words

Cherokee Indian Nation - Essay Example The constitution, the comprehensive legal code, and the many governmental related services of the Cherokee Nation contribute to a justice system that operates autonomously to promote order and advancement within the boundaries of the Cherokee Nation. Though the Cherokee Nation is a sovereign entity with a complete legal system, they also work with the cooperation of federal agencies such as the Bureau of Indian Affairs (BIA) and the Federal Bureau of Investigation (FBI) to maintain order. They also have agreements with local and state governments to help insure consistency and support within both the Cherokee Nation and local governments. Indeed, there has been an ongoing policy of the US government to help insure that Cherokee law and Federal laws have a measure of conformity (Distinctive Features). However, the recent limits placed on the State Police on Indian lands has prompted the Cherokee Nation to take a greater responsibility for law enforcement within their borders and has necessitated the formation of the Cherokee Nation Marshall Service. In 1986, a ruling by the Tenth Circuit Court of Appeals ruled that "[...] Oklahoma law enforcement officers have no criminal jurisdiction "in Indian country" unless the crime is committed by a non-Indian against another non-Indian ..." (Heck, Keen, and Wilds, 26). The previous two centuries had been marked by federal reluctance to recognize sovereignty compounded by a checkerboard of overlapping federal jurisdiction. The Cherokee Nation Marshal Service is responsible for enforcement on Indian land, and though they have been in existence for over 20 years, their ranks are thin as compared to other urban and rural forces. The 2002 census reported only 11 full time officers to cover the entire population and vast land area ("Census", 10). The Cherokee Nation also shares criminal jurisdiction with various state and federal authorities through cross deputizing (Heck et al., 33). Jurisdiction is decided through a complex evaluation of whether the defendant and victim are Indian or Non-Indian and the seriousness of the crime. According to Heck et al. while, "[...] either federal or Indian law enforcement officers can make arrests for major crimes, most major crime cases are tried in federal courts" (33). However, victimless crime or minor crime where both defendant and victim are Indian, is the sole jurisdiction of the tribal courts. There may be rare exceptions to this, such as the jurisdiction for the enforcement of traffic laws where major routes are patrolled by a state police agency. The District Court of the Cherokee Nation serves all 14 counties in the jurisdiction of the tribe and handles civil and criminal proceedings. In addition, they handle some limited juvenile cases and family law issues involving deprivation and neglect ("District Court"). According to the 2002 census, the Cherokee Nation criminal court can only prosecute a case that would result in a jail term of not more than one year and a fine of less than 5,000 dollars ("Census", 2). More serious cases are sent to the federal court system for prosecution, sentencing, and incarceration. The Cherokee Nation operates a detention and holding center for short-term

Irish Potato Famine Causes and Consequences

Irish Potato Famine Causes and Consequences The Irish Potato Famine was a taxing event in Irish history that claimed millions of casualties. Often referred to as the Greatest Disaster to have struck Ireland, the direct cause of the famine was due to the Potato Blight that ruined many harvests and driving the Irish population into hunger and starvation. As a result, many Irish immigrated in large numbers into the mainland of Great Britain, Canada, and the United States. The famine can be attributed as a reason for creating the early foundations of the Irish communities in America (Allan 5). However, the effects of the famine could have been extenuated had the English approached the problem differently. The English dislike for the Irish and establishment of land laws drove the Irish into a financial crisis which led the Irish into being solely dependent on the potato. This continued dependency worsened the impact of the famine (Connell 281). To properly understand why the famine ravaged the Irish population so much, one must fir st understand the historical relationship between the Irish and the English and how the potato fits into the picture. From the very beginning, the Irish and the English conflicted with each other. King Henry II of England in 1171 took advantage of fighting in Ireland to annex the island within the kingdom. However, unlike the Scottish and Welch, Ireland never wanted to coexist under the English rule. Ireland was also geographically, linguistically, and culturally distanced from England which affected its ability to work with lawmakers to keep Irish interests (Allan 7). During the spread of the protestant reformation in the 16th century Europe, religious differences between the Roman Catholic Irish and the eventual Protestant England worsened the mutual perception of each other. This gap in the relationship also had serious international diplomatic consequences as the Catholic Irish favored other Catholic nations who were often Englands enemies in this religious war. Subduing the Catholic Ireland became a very important objective to the Protestant English Crown amidst these religious wars. The period of the Tudor Conquest was a very bloody one and victory to subdue Ireland had been achieved under Elizabeth I. However, enforcing Protestantism proved to be a difficult endeavor for the later regime (Pelling 2). In lieu of using aggressive force like Elizabeth I, James I used more subtle tactics. Instead of forcibly converting the Irish Catholic into Protestants openly, he sent hordes of Protestants from England and Scotland to settle Ireland. Inevitably, this deeply hurt the English-Irish relationship and led to frequent bouts of violence throughout the 17th century. After the defeat of the Catholic James II of Boyne, a ruling Protestant class emerged out of Ireland and was supported by a collection of discriminatory laws passed, between 1620-1728, to repress Catholicism. These laws restricted Catholics from participating in politics, holding official positions, buying or inheriting land. The bishops were also subject to these laws often experiencing banishment or being forced to register and practice preaching in very limited regions. These laws were somewhat successful in converting the Catholics who wanted to escape persecution which reaffirmed the efficacy of James plan (Pelling 3). How ever, the rest of the Catholic population suffered in poverty due to the severity of these penal laws. The penal laws made it nearly impossible for Catholics to own land. As a result, most rented land from Protestant land owners. The landowners generally preferred to live in their estates and left the management of the land to agents. These agents, interested in making a profit, would rent out smaller plots of land at higher prices to the tenants. At the bottom of this hierarchy was the Irish peasant who was burdened with growing enough food for subsistence and paying the highest rent per unit of land. The introduction of the potato allowed poor Irishmen to access nutrients necessary for development not only for themselves but also for their livestock (Wong). The first Irish potatoes, grown by Sir Walter Raleigh in 1588, were introduced to the farming community. Eventually it made its way to Ireland where Irishmen quickly adopted the versatility of this crop. Before the potato, the Irish typically consumed grain and milk. The problem with these is that milk often becomes easily accessible if one has large plots of lands that allow livestock to easily graze. However, this was not the case for the sixteenth century Irish as land was constantly being captured and redistributed. The oats and grains in this case took longer to grow and poor people did not have the means to process these grains. The potato replaced grains and milk as an easy to store, easy to access alternative. Not only that, the potato could also be easily prepared by boiling it. Even in cases when Irish tenants faced confiscation during failure to pay rent, the potato could be easily hidden by burying it underground unlike the grain. Displaced people could re-grow potatoes f aster than they could with grain. Despite their situation, as long as the climate and the soil favored the potato, they could grow it without much difficulty. The potato dependency of the Irish grew out of desperate need to keep oneself and the family alive (Connell 282-3). The potato proved to be a very easily attainable crop whose nourishing effects will be seen on the Irish population over a period of time. For a very long time, the potato grew well enough in Ireland to increase the population. From 1750 to 1840, the population nearly tripled from 2.6 million to 8.5 million people. However, these increases were noticed in areas where Irish peasants grew potatoes because potatoes yielded more food per acre of land compared to any other crop. However, it would be these parts of the population that would be most affected by the potato blight (ONeill 35-6). The main culprit behind the potato famine was the Phytophthora infestans which is an oomycete. An oomycete is a fungus-like eukaryote. Not to be confused with fungus, oomycetes are responsible for some of the most devastating plant diseases-the Potato Blight being one of them (Sleigh 289). The Potato Blight spores favor warm and wet conditions. Rain and wind also play a part in helping the spores travel and infect plants over long distances. Even if the infection sets in, the early stages of blight can be easily missed as not all the plants are infected simultaneously. Signs of the blight can be seen as dark patches on the leaf of the plant. Whitish mold begins to form on the leaves and the infected tubers appear botched. Overall, the plant and its tubers begin to rot (Koepsell and Pscheidt 165). The Phytophthora infestans originated from the highlands to central Mexico. The first recorded incidence involving the blight was in the United States in 1843. The winds from the United Stat es carried the spores toward Nova Scotia which traveled across the Atlantic Ocean with a shipment of seed potatoes in 1845 heading toward Europe (Reader). Once the Blight was in Europe, it spread throughout many parts of Northern and Central Europe. By 1845 Belgium, Holland, northern France and southern England had all been stricken. (Donnelly 42). In 1845, the crops lost to the Blight have been estimated to be 50-60% (Kinealy 32). The Irish rural were hit the hardest in 1846 and that is when deaths were recorded due to starvation. This trend had a catastrophic impact for people who were completely dependent on the potato for food (Kennedy et. al 69). Not only did the Irish starve, they were faced with evictions as a result of failure to come up with proper rent payments. Poor response from the English government did not remedy the problem either. Michel, a political journalist and national activist, wrote on the English Rule on March 7, 1846 that the Irish were expecting famine day by day and owed it not to the rule of heaven as to the greedy and cruel policy of England. In the same article, he continued to write that the people believe that the season as they roll are but ministers of Englands rapacity; that their starving children cannot sit down to their scanty meal but they see the harpy claw of England in their dish. Mitchel wrote that the Irish simply watched as their food rotted away at the same time heavy-laden ships, freighted with the yellow corn their own hands have sown and reaped, spreading all sail for England (Mitchel). In The Last Conquest of Ireland (Perhaps), written by Mitchel in 1861, it treated the British policies toward the famine as a method to deliberately wipe out the Irish and circulated the famous phrase, The Almighty, indeed, send the potato blight, but the English created the Famine (Mitchel). Re cords indicate that Ireland exported food even during the worst of the famine. When Ireland experienced a famine in the early 1780s, the government responded by banning any exports which caused the food prices to drop quickly. However, in the case of this famine, no bans were seen in the 1840s (Kinealy 354). Cecil Woodham-Smith, author of The Great Hunger; Ireland 1845-1849, wrote that food exports in the face of the famine caused greater tensions between the Irish-English relationship. Nothing made the Irish angrier than the indisputable fact that huge quantities of food were exported from Ireland to England throughout the period when the people of Ireland were dying of starvation. Woodham-Smith notes that Ireland continued to be a net exporter of food throughout most of the famine (Ranelagh 115). Not only did the lack of an export ban hurt the Irish condition but the unwillingness of the English government to directly cull the problem made the effects of the famine worse. Lyons describes the English response to the first phase of the famine to be successful (Lyons 30). In response to the crop failure of 1845, Prime Minister Sir Robert Peel bought hundred thousand British pounds worth of corn from America. However, the shipment was delayed by weather conditions and did not arrive until 1846. Once the shipment had arrived, the corn had not been ground into its edible form. In order to do this, it would be a long process and the Irish would not be able to carry it out locally due to the lack of means (Kinealy 38). Peel also motioned to repeal the tariffs on the grain to lower their prices. However, it did not remedy the problem. As the famine continued to grow worse in 1846, the conservative party split on the issue and Peel was forced to resign on June 29 (Ranelagh 115). Peel was succeeded by Lord John Russell who incompetently acted towards the famine and worsening the humanitarian crisis. Russell and his ministry enacted a public works project with the goal of employing as many Irish as possible. However, the project proved to be difficult to handle (Kinealy 80). Under Russells ministry, Sir Charles Trevelyan served in charge of administering famine relief. His lack of action and prejudice toward the Irish was widely believed to worsen the famine (Lyons 30-4) . Trevelyan perceived the famine as mechanism for reducing surplus population and characterized the famine to be The judgment of God sent the calamity to teach the Irish a lesson, that calamity must not be too much mitigatedà ¢Ã¢â€š ¬Ã‚ ¦The real evil with which we must contend is not the physical evil of the Famine but the moral evil of the selfish, perverse and turbulent character of the people (ORiorden). The new Russell ministry then strictly followed the laissez-faire belief which led to a stop of the government based food and relief which left many people without work, food, or money (Woodham-Smith 408-11) . After abandoning these projects, relief was primarily supplied through workhouses and soup kitchens. However, the cost of carrying these projects fell on local hands, primarily on the landlords who would in turn evict the tenants to avoid carrying out this responsibility (Lyons 33). Landlords were responsible for paying on behalf of tenants who paid less than  £ 4 in annual rent. Consequently, landlords who housed many poorer tenants caused them to be a liability. To solve this issue, landlords began evicting tenants from the smaller plots to clear any debt. According to James Donnelly Jr., almost 250,000 people were evicted between 1849 and 1854 (Poirteir 155). In West Clare alone, landlords evicted families by the thousands. After Clare, County Mayo evictions accounted for 10% of all evictions between this time. One of the worst evictors being Earl of Lucan who purportedly owned over 60,000 acres of land, evicted around 2,000 tenants and used the empty land for grazing (Litton 96). In response to this, violence occasionally broke out against the landlords. Lord Clarendon appealed to Russell out of fear of a revolt but was ignored because Russell held them mostly responsible. Russell was quoted saying It is quite true that landlords in England would not like to be shot like hares and partridgesbut neither does any landlord in England turn out fifty persons at once and burn their houses over their heads, giving them no provision for the future. Despite Russells disagreement over the issue, the Crime and Outrage Act was passed in the December of 1847 to cull any additional rebellions (Litton 98-99). Another example of unwise policy making under Russell ministrys wing was the Gregory clause. Donnelly describes it to be a particularly vicious amendment to the Irish Poor Law which would prevent certain tenants who had more than quarter-acre of land from receiving any assistance. The Gregory clause was welcomed by the poor law commissioners who saw it as an easy way out of administering relief. However, many, including Donnelly, would agree that this clause was indirectly a death-dealing instrument (Donnelly 110). In the light of the circumstances created by the famine, many Irish families resorted to emigration which paved one of the early f oundations of the Irish American communities. During the famine, the Irish emigrated to England, Scotland, the United States, Canada, and Australia. Traveling such distances was not without a price. It is estimated that one out of five died from disease and malnutrition and mortality rates of 30% on the coffin ships were not unusual (The Shiplist). Due to starvation, evictions, and sub-human living conditions, about 2 million left Ireland by 1854. Most Irish immigrants in America made up a significant population in Boston, New York City, Philadelphia, and Baltimore by 1850s. The 1851 census report indicated large influx of the Irish in Toronto, Ontario making up over a half of their population. Canadian cities such as Saint John, Quebec city, Montreal, Ottawa, and Hamilton also experienced a sharp influx of Irish immigrants (Gray 97-9). Although some Irish managed to escape the famine, not everyone had the opportunity or the means to do so. Many, unfortunately, lost their lives to the famine. It isnt known how many exactly died during the Famine but it is believed that more died from diseases than from starvation. Official record keeping by the government had not yet started and the Roman Catholic Church records were not complete either (The General Register Office). However, many eye witness accounts suggested some characteristics of the famine and diseases that afflicted the Irish. English Quaker William Bennett in Mayo wrote about three children huddled together, lying there because they were too weak to rise, pale and ghastly, their little limbsà ¢Ã¢â€š ¬Ã‚ ¦perfectly emaciated, eyes sunk, voice gone, and evidently in the last stages of actual starvation. Marasmic children, who suffered from a severe form of protein-energy malnutrition, greatly disturbed Quaker Joseph Crosfield who witnessed, in 1846, a heart-rending scene of poor wretches in the last stages of famine imploring to be received into the house. Some of the children were worn to skeletons, their features sharpened with hunger, and their limbs wasted almost to the bone. It has been a difficult task for historians to predict a close number of lives lost to the famine due to poor record keeping. The disputed information gathered by the census commissioners for deaths occurred since 1841 found that there were 21,770 deaths that occurred from starvation and 400,720 deaths from disease. The diseases thought to have caused these deaths were fever, dysentery, cholera, smallpox, and influenza. The census commissioners remarked that The greater the amount of destitution of mortality, the less will be the amount of recorded deaths derived from any household form;-for not only were whole families swept away by disease, but whole villages were effaced from off the land. (Kennedy,et.al 106) Historians also believe that it is a reasonable scenario for disease to be so rampant considering the living conditions of the Irish during the famine. The most important factor towards spreading diseases is enabling human contact under unsanitary conditions. Mass gatherings at the soup kitchens and work houses served as ideal conditions for pathogens to spread from one person to another. Many diseases also afflicted the Irish due to malnutrition. Nutritional induced illnesses were starvation, marasmus (protein deficiency), and Dropsy (Edema). What made these diseases worse is that non-nutritional dependent diseases manifested severely in starved people than they would in otherwise normal individuals (Kennedy, et al. 104). Keeping all these conditions in mind, a likely estimate of deaths were approximated to one million from disease and starvation. Another million have been believed to have emigrated out of Ireland. As a result, some scholars estimate that the Irish population was reduced by 20 to 25 percent (H. Kennedy 43). Even after the famine had past, it still continued to affect the Irish political scene and still continues to be a controversial event in Irish history. The poor British policies toward the famine stirred unforgivable and unforgettable anger within the Irish. Many Irish who emigrated to the United States quickly became part of associations that favored Irelands independence and repeal of the Act of Union. The famine and its causes became the main foundation of Irish emigrant anger. Most of them viewed it to be the reason for leaving Ireland in the first place. John Mitchel, journalist for the Nation, expressed the emigrants angry sentiments when he wrote: The Almighty indeed sent the potato blight but the English created the famine, a million and half men, women, children were carefully, prudently, and peacefully slain by the English government. They died of hunger in the midst of abundance which their own hands created. (Mitchel, English Rule) As a result, these sentiments ignited the desire for Ireland to secede from Englands grasp. After a failed 1848 rebellion (also known as the Famine rebellion) led by the Young Irelanders, some of the members fled to America. In the absence of British restrictions, the Young Irelanders encouraged anti-British sentiments and began another group referred to as the Fenian Brotherhood and its Irish counterpart being the Irish Republican Brotherhood devoted toward eradicating the British rule from Ireland. This Brotherhood also went so far as to recruit the Irish Americans who served in the Civil War to take part in an insurrection in Ireland. However, this plan would fail due to poor communications. However, this did not discourage the Irish from advancing the cause for independence. This time, the Irish Revolutionaries chose to pursue a movement that was grassroots although Irish American help would not be turned away (The History Place). The fight for independence would continue well in to the 20th century still fueled by what the Irish, and some historians, believe to be a man-made famine. Even in modern times, some historians suggest that the British inaction classifies the famine as an attempt to systematically wipe out the Irish. Francis A. Boyle, a law professor of University of Illinois at Urbana-Champaign, wrote in 1996 a report that the English government attempted to ethnically cleanse the Irish through enforcing policies aimed to hurt the Irish as a group (Ritschel). Historian Peter Duffy wrote that The governments crime, which deserves to blacken its name forever was based in the effort to regenerate Ireland by landlord-engineered replacement of tillage plots with grazing lands that took precedence over the obligation to provide food for its starving citizens. It is little wonder that the policy looked to many people like genocide. (Duffy 297-8) However, historians such as Cormac O Grada assert that the Famine should not be considered a genocide because the sentiment to exterminate the Irish as a group of people was absent. O Grada, instead, claims that the F amine was an extreme case of neglect and poor decision making on the English governments part (O Grada 10).

Aristotle’s Contributions to Communication Theory

Aristotle (384 BC – 322 BC), was the son of Nichomachus (the physician to the king of Macedonia). He was born in the city of Stagira in the northern Greece. He had initially been exposed to medical training after which in 367 BC enrolled to study philosophy with his teacher, Plato in Athens. He proved to be a very brilliant student but who constantly disagreed with almost everything his teachers taught. This was fundamentally because Plato always understood the world abstractly but Aristotle was more for a changing world. Aristotle believed in empirical knowledge which involved cataloguing of observable phenomena in explaining everything in nature.Due to this belief and attitude, he wrote literally about all aspects of nature and human societies including: metaphysics, physics, embryology, ethics, poetry, mathematics, meteorology, physiology, politics, dreams, anatomy, rhetoric and many others (Randall, 1960, p.23).Aristotle is a great icon when it comes to the aspect of diffi cult and rational philosophical thinking and especially one that is of abstruse nature. Even among the very well educated and read persons, he remains a legend who wrote with the precision of a superhuman and his thinking was superb with clarity that is quite incredible.His works however are easily read and the western culture or global modern culture cannot be talked about without an association with this inspiring historical philosopher though he himself never came into terms with almost everybody leave alone Plato, his famous teacher.More than 2,300 years down the line, Aristotle, who is considered the guru of rhetoric, laid the fundamental foundation of a good rhetoric (many people being addressed by one person) by saying that it should be ethical as well as persuasive.He defined rhetoric as the faculty that concerns itself with availability of persuasive means as may be observed in any particular case. Aristotle specifically divided public oratories into three categorical class es: the ceremonial, forensic and political oratory (Shields, 1999, p.15).Oratory in ceremonial situations is used particularly to censure or give some praise to an individual. Political oratory is mainly meant to urge or compel the audience to accept or not to accept something whereas forensic speaking usually defends or attacks a person in a given case and is the most relevant and widely applied in courtroom proceedings. It focuses at establishment of injustices or justice of a specific action.He believed that rhetoric must possess three proofs which are ethics (ethos), emotion (pathos) and logic (logos). He had observed the audiences being publicly manipulated by skillful speakers of his time who had no regard of the truth in their communication and this didn’t auger well to him and to Plato, his teacher. He therefore saw no apparent need or value of such rhetoric’s and this prompted him to study rhetoric in a deeper and on a different perspective.Logos is the logic contained in the actual communicated words by the speaker in a speech. The audience and their emotions or feelings in the process of rhetoric is the pathos whereas ethos is the character and disposition of the speaker as revealed by him/her, and perceived by the audience during the process of the communication.During Aristotle’s days, the pathos idea was a novel one though not many speakers today would communicate without putting their audiences’ auspice into consideration.Audiences and audience’s perception of a speaker is a very integral part of any communication as was first stipulated by Aristotle. As a matter of fact, the arousal of an audience’s emotions represents effectiveness of a speech. This has severally been employed in many great and historical speeches.For example, the famous Martin Luther King Junior’s speech in a letter he wrote while in a Birmingham jail incorporated the three necessary ingredients, the ethos, logos and pathos thu s making his audience convinced of the truth and importance of his speech (Shenk, 1995, p.56).According to Aristotle, persuasion is demonstrative in the sense that it is through the character of a speaker that it can be achieved. The audience will always consider the speaker’s credibility from his/her spoken word to be convinced, after apparently discerning some truth from the presented arguments.Aristotle went beyond the explanation of ethos as merely competence in morality of the speaker to include knowledge and expertise. Although the word ethics, derived from the Greek word ethos (meaning disposition or theory of living), it is the study of morality.Aristotle gave indubitable remarks that it is not what the audience thinks of the speaker’s character prior to the speech that matters but by the content of the speech.However, several writers today dispute this and argue that it is the speakers overall history and morality that matters in determining the validity or in validity of the argument. For example they argue that some ethos can be violated through a number of reasons which include the following (Broadie, 1991, p.68).Firstly, the speaker may have some motives that may be ulterior or some interests vested in the debates final outcome. The interests may be direct such as in a case where an individual who has been involved in a crime pleads ignorance and innocence of the same.Secondly, it may be that the speaker’s expertise is doubtable e.g. a doctor’s lecture on architectural designs has less impact than an architecture giving a speech on the same.Pathos, another mode of persuasion, implies â€Å"emotion† or to â€Å"suffer† as derived from the Greek word paschein. The audience’s emotions can be appealed to in a number of ways. Particularly, it can be very powerful when passion in general together with some items of emotional arousal is skillfully applied in the speech.Moreover, it can be through telling st ories using some metaphorical connotations as commonly used in non-fictional or fiction materials evoking paramount pity and/or sorrow. Pathos is more psychologically appealing to audiences especially when it results to rejection fear if the audience is in disagreement with the speaker’s arguments.When pathos is excessively applied, it leads to over-emotionalism. Appealing to the emotional aspect of the audience, one can easily inspire happy, sad or angry reactions as well as patriotism among many others (Whaley, Samter, 2006, p.47).Logos is defined as the application of logic in the process of making arguments or in other words the reason appealing technique. It is the factual and rational modality upon which the position of the speaker is based and supported. By the use of arguments that are persuasive in nature, persuasion itself can be affected by the very speech when an apparent truth or a truth has been proven in a particular case.The attorneys will always desire to app eal to the logical sense of the fact finder at one point or another during the process of trial in a case. By use of logos, individuals want to convince an adoption for no other conclusion but theirs alone (Shenk, 1995, p. 104).ReferenceBroadie Sarah (1991) Ethics with Aristotle. Oxford, Oxford University Press, pp.68.Randall John (1960) Aristotle. Columbia, Columbia University Press, pp.23, 49.Shenk Robert (1995) Ethos at Sea. Business Communication Quarterly, Vol.58, pp. 56.