Friday, September 4, 2020

The SAP ERP at the finance department of Al Jazeera Dissertation

The SAP ERP at the money branch of Al Jazeera - Dissertation Example Legitimately identified with the office hypothesis which will be examined under the hypothetical structure, Clegg, Hardy and Nord (1996) noticed that the issue of personal circumstance among certain representatives is a significant explanation behind protection from change in a few associations. In different benefit making organizations, for example, Al Jazeera, there are outside partners who have various types of enthusiasm with the organisation’s the executives and the result of its administration forms. In accordance with this, the outside partners, a large portion of who are investors may give their own determinations concerning the results that ought to be seen from the tasks of the association. In a portion of these cases, Kirkman (2000) expressed that all together for the focused on objectives from the partners to be accomplished, there must be various types of changes in the way to deal with business activity at the working environment. Be that as it may, a few workers and even administrators may have their personality which meddles with the organisation’s by and large endeavor to encouraging change inside its reason (de Jager, 2001). The circumstance turns out to be increasingly genuine when such representatives looking for their personal responsibility prevail with regards to shaping a cartel among the bigger worker base to get others to help their plans and inspirations. Another factor that has been noted to make the issue of personal responsibility among representatives a genuine one is the point at which the workers looking for their advantage are known to have some degree of power inside the association and hence have their own devotees they issue directions to (Dent and Goldberg, 2009).

Saturday, August 22, 2020

Market Research Essay Example | Topics and Well Written Essays - 500 words - 2

Statistical surveying - Essay Example For any new business to think about the market to be wandered into, it is important to direct essential and optional examines to gather subjective and quantitative information to use in managing its tasks. It is fitting for another participant into the market to complete a promoting research. This can be of incredible advantage to them. Initially, it will furnish them with all the fundamental data about the clients and whatever desires they have about the new item. Additionally, it can empower the financial specialist to procure a lot of data about the market circumstances. Which means, they will think about the accessible strengthening and integral products, their costs, gracefully and request. This will make it simpler for the business to learn the degree of rivalry existing in the market. By directing an efficient and facilitated promoting research, the business will receive a great deal of rewards from it, for example, thinking about the important strides to portion the accessible market dependent on the clients’ geological, social, political, social, segment, sex and age factors. This will be instrumental in realizing how to adequately use the accessible market without leaving any opportunity. When the market is appropriately divided, it will be simpler to think of systems on the best way to fulfill every one of their dynamic requests on the business’ items. The other significant commitment of a statistical surveying to a business is that it can empower the administration to lead a SWOT investigation in order to be privy with the organization’s qualities, shortcomings, openings and dangers. For sure, these are significant territories which ought to be sufficiently investigated before settling on the correct choice on the best way to overcome the market. By discovering its dangers, the association should concoct imaginative and inventive procedures like deals advancement, quality improvement and actualizing good estimating strategies. These can place the business in a

Alexander Pushkin free essay sample

Pushkin was both a sentimentalist in his works and not, all simultaneously. Starting at age fifteen, he distributed sonnets and writing, and in the end his novel, Eugene Onegin. He is the William Shakespeare of Russia, affecting even the language by enhancing with his own jargon. He composed everything from verse, to short stories, even close to home papers and news coverage pieces. A significant number of his works speak to a profoundly romanticized perspective on the world. For instance, â€Å"A Little Bird† alludes to opportunity just as it is the one thing that can reassure him. â€Å"Eastern Song† is about an individual who motivated him by their appearance and disposition, caused him to feel ecstasy and was a dream. These both speak to sentimentalism since they are about things that not every person gets the chance to understanding, and it utilizes expansive ideas of affection and opportunity, instead of a progressively sensible perspective on things which gets down to the better purposes of life, the awful side of opportunity and the distress of lost love. We will compose a custom article test on Alexander Pushkin or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Be that as it may, he likewise handled pragmatist thoughts as well, and brought them into different sonnets. For instance, â€Å"Demon† is about an inclination that Pushkin had that caused him to feel exploitative to his nation, since it made him take a gander at the darker side of life, as opposed to the magnificence and wonder of the veil over top of life. Also, his sonnet â€Å"Goblin of the Steppes,† recounts to the tale of tempests upon his home, upon his joy. A more drawn out sonnet, this one rehashes the line, â€Å"sad is the paradise, pitiful is the night,† accentuating the haziness Pushkin could see on the ascent surrounding him. Arion† could be taken as in any case, from its dim story of a submerged boat as reasonable, or from its sentimental side as the mariners breakdown on shore, all dead however settled in the sea. Despite the fact that it overcomes a sensible subject of wreck without genuine sentiment, it likewise appears to extol it as a so mewhat sentimental method of biting the dust, floating to the base of the ocean, never to be seen alive and strolling again. His works are confused, Eugene Onegin, a novel in stanza, takes up two volumes in interpretation. Eugene Onegin was distributed sequentially under the tsar’s nose, while a play of his, Boris Gudonov couldn't be distributed because of the exacting guidelines of the tsar. His works incorporate components from all over Russian writing, from more seasoned wording to more up to date, adapted composition. They differ in subject, tone and disposition, from easy to all the more profound and intricate, each in their own right. Alexander Pushkin was a creator whose works followed the adjustments in the writing of the time. At the outset, he composed very romanticized pieces, yet as things became more enthusiastically in Russia, his works started to reflect increasingly reasonable angles, anyway staying in his particular style.

Friday, August 21, 2020

Elements of interpersonal relationships

Hypotheses of Aging Essay Significant hypotheses of maturing according to the improvement of a person As an individual develops more established they get progressively pulled back from the remainder of society. The general public really dismisses more seasoned individuals from a great deal of exercises. It is a piece of becoming more established and it is a method of separating yourself from individuals before you bite the dust. In this manner the two significant speculations look at what makes an individual separation themselves from this the remainder of the individuals. The social separation hypothesis essentially looks at the advancement of an individual and how it impacts their improvement as they become more established. The action hypothesis of maturing looks at how an individual keeps on being joined to their typical everyday practice of life. The two speculations propose two unique things which two distinct people may affect. The social separation hypothesis would influence the character of an individual since they are withdrawing from the remainder of the general public and they become lonelier. Forlornness would affect in their lives since they have nobody that pays enthusiasm to what they need and what fulfills them. When the individual segregates themselves from the remainder of the general public, everyone who was close separations themselves. The social separation hypothesis recommends that it is typical for more seasoned individuals to pull back from the general public and it turns out to be a piece of their life. This would not be exceptionally exact in light of the fact that it makes the individual be progressively focused. They would be progressively focused on in light of the fact that they are separating from the general public and they are getting hold of the way that they may be kicking the bucket and no one thinks about their reality any longer. This would be discouraging to the individual and it would be progressively proper that they be dynamic as an opportunity to live would be less and it would be more beneficial not to be pushed and discouraged from being forlorn and withdrawing from the general public. The recommendation of the separation hypothesis doesn't assist the person with feeling great about them yet it causes them to feel that they are being segregated and they are getting hold of the reality of death. The movement hypothesis proposes that an individual keeps on feeling extraordinary about their disposition towards their life. This encourages the person to want to be sure about their life. The movement hypothesis proposes that an individual’s confidence isn't influenced by maturing as long as exercises e. g. work are supplanted with new exercises. The more the individual mingles the more they have a functioning life and they are more joyful in their in mature age. This doesn't cause the person to feel that they are as a rule forgot about in light of the fact that they are actually associated with the exercises that cause them to feel more joyful in their lives. The action hypothesis has an effect in the advancement of an individual in light of the fact that the more they are glad at their mature age; the more they get the chance to invest as much energy with close family members and companions. This is helps significantly in the advancement on the grounds that the individual can see that individuals are there for them and it gets simpler for the person to settle effectively to that they may bite the dust. The acknowledgment of their demise causes the person to be more joyful and they need to carry on with their life without limit. The hypothesis accept a positive connection among movement and life fulfillment. Action hypothesis mirrors the functionalist see that the parity that an individual creates in middle age ought to be kept up in later years. The hypothesis predicts that more established grown-ups that face job misfortune will substitute previous jobs with different other options. This would assist them with continueing their day by day lives as ordinary. This would be an enormous preferred position to the person than withdrawing from the general public. This is so in light of the fact that they get the opportunity to be fit in their physical make-up, that’s in the event that they decide to begin having an activity routine or they might need to take up course since they want to grow their insight. In the event that the individual withdraws from the general public, it gets hard for them to take part in any type of exercises. The social withdrawal hypothesis may be the main alternative of the individual in the event that they are truly panicked of being out. This would likewise be a choice if the administration client feels that they are better in that circumstance when they have no loved ones. In this manner the social separation hypothesis would be an alternative if the administration client doesn't like their confidence. The action hypothesis is best hypothesis since it keeps the older individual in contact with all the fixings and everybody that is around them. In this manner private homes ought to urge administration clients to truly and intellectually dynamic as it would add to their public activity in the general public.

Thursday, July 16, 2020

The Ultimate Guide to Haptics

The Ultimate Guide to Haptics © Shutterstock.com | Dima SidelnikovIn this article, you will learn about 1) an introduction to haptics, 2) haptics in video games, 3) mobile devices and haptics, 4) haptics in medicine, 5) haptics in automotive, and 6) wearable haptics.INTRODUCTION TO HAPTICSHaptics has an ancient history. The word haptics is derived from the Greek word haptikos which means to grasp or perceive. Today’s word refers to the science of touch. Haptics is integrated into recent technology in a variety of ways. It started with the integration of motors that created vibrations. Now, haptics has been transformed from a gadget you carry in a case to technology you can wear on your wrist.You could encounter haptic technology almost anywhere today. If you have a mobile phone with a vibrate function, you will use haptic technology every day. If you play video games, drive a new car or have an interest in all things Apple, you will encounter haptics. If you go to the doctor or the dentist for a surgical proce dure, there is a good chance that your surgeon practiced with technology involving haptics.Haptics enhances everyday experiences by creating a sense of enhanced realism. In video games, users feel the rumble strips when they cross over a white line. When driving a real car, the steering wheel or touch pad can improve usability and safety of a vehicle. If you are using a mobile phone, haptics provides you with tactile confirmation that you have completed a task, leaving you feeling more confident about using your device.Haptic technology is growing quickly. Soon, you will be able to feel the power and realism of haptics almost anywhere.HAPTICS IN VIDEO GAMESThe earliest haptics in videos games consisted of carefully controlled vibrations that were sent through a handheld controller. As new systems launched, the competition became fierce. Soon Nintendo, Sony and Microsoft all had their own version of haptic technology in their consoles. Since the 1990s, haptics have gone much further than the controller and have transformed gaming into a completely interactive experience.The Earliest Haptics in Video GamesThe N64 rumble packs were a part of any Nintendo lover’s arsenal. These rumble packs were the precursor to the integrated and advanced haptics that gamers experience today.Rumble packs included an actuator, a type of motor, to convert energy into responsive vibrations. These vibrations were managed by the software in the N64 system and in the game. The software controlled when and how much the controller would vibrate.Integrating Haptics into the Gaming ExperienceGame designers and programmers needed to integrate haptics into the fabric of their software to make the most of the technology. Turn 10’s Forza series took on that challenge and completed it with perfect precision.Forza 5 changed driving simulation games by offering a fuller simulation for the controller. When gamers are racing through the streets of Prague, they can feel every cobblestone. The ga me was one of the flagship games launched with Microsoft’s Xbox One. Microsoft felt it was the best game on the market to show off the 40 redesigned features of the new controller.Beyond the Controller: Haptics for GamersSteering wheels have evolved dramatically over the last ten years. Many years ago fans were excited about the possibility of a Wii steering wheel. Now Logitech has released a series of steering wheels dedicated to those who love driving simulation games.The Logitech G27 Racing controller provides an entirely new racing experience. When users grip the steering wheel, their reality is enhanced as they feel every bump on the road. The steering wheel also provides an exceptional level of responsiveness to the game which prevents dreaded lag time.The feedback is also quieter than the previous G25 model. Users get the same forceful feedback without the heavy reliance on vibration.Gaming chairs have also become a must-have tool for serious console and PC gamers. The chai rs have several capabilities. Their ergonomic design helps intense gamers sit still in a chair for longer by making it both supportive and comfortable. Some chairs also offer the added benefit of haptic technology. D-BOX, Xrocker and Disney Research have all produced a chair designed to bring theater goers and gamers right into the action.Surround Haptics: Virtual Reality, Disney and the “Immersive Tactile Experience”Disney Research has spent the last few years working on what they call Surround Haptics. Surround Haptics offers users more than just vibrations. All of the sensations that the group is trying to create are cued by visual and auditory features that will draw the player into the game. It takes a lot of gear for Disney’s “immersive tactile experience”. Some of the tech the group is working on include gaming chairs, vests, theater seats, gloves, clothes, shoes, controllers and other hand-held devices. One of the sensations that Disney Research is trying to recrea te is the feeling of a finger running down your skin.MOBILE DEVICES AND HAPTICSMobile device manufacturers were some of the first to widely adopt haptic technology on a large scale. The vibrate function on mobile phones quickly became a standard feature. However, haptics in mobile devices has moved way beyond “putting your phone on silent”. As mobile phones have evolved, haptics has come along for the ride to improve the mobile experience in communication and gaming.NotificationsThe first mobile phone haptics included basic vibrations that allowed users to get notifications without having to turn on the ringer.These vibrations are now fully customizable so users know what the notification is without looking at their device. Users can now set what vibration is used for a specific application.Virtual KeyboardsAs mobile devices began to move away from physical keyboards, manufacturers met some resistance from users. Many cited the addictive usability of Blackberry’s QWERTY keyboa rd as a reason to avoid new virtual keyboards.Haptics became the saving grace of touch screen keyboards because they let users know that a key has been touched. The tactile feedback provides a similar recognition to the feedback provided by a physical keyboard.Apple plans to take haptics even further with its next generation of iPhone, due for release in Autumn 2015. Apple calls its new technology “Force Touch”. Apple plans to integrate tactile feedback straight into the screen of the iPhone 6S. The feature is already available on the Apple Watch and within the trackpads of the newest MacBooks.Some of the possibilities of Force Touch for iOS include reducing the number of actions required to complete tasks. With Force Touch, users may be able to change the background image without having to press several buttons and go through several menus.MessagingNew messaging systems no longer display haptic technology solely in the keyboard and personalized alerts. A new system called immer sive messaging brings a new way to communicate through mobile messaging.Immersive messaging allows users to share their thoughts and ideas through the physical senses instead of plain text. They do this through what is called hapticons. Hapticons are animated graphic symbols that users can insert into their messages.The technology includes TouchSense as well as gestural technology. This opens up a whole new means of mobile communication because you can literally feel another person’s presence from your phone.Mobile gamingHaptics is essential for mobile gaming because it makes it easier to realize what actions you have taken. The extension of tactile feedback from consoles into mobile gaming is a natural one that has transformed mobile gaming into a huge platform.Haptics provide a more immersive experience, which is particularly necessary on small screens.HAPTICS IN MEDICINEMedicine has always been about creating a personal connection between a doctor and their patient. The sense o f touch is incredibly important in medicine. But since technology has created new medical devices that allow doctors to complete procedures with minimal disruption to the patient, that personal connection has become distanced from the practice. When medical devices are integrated with haptic technology, the devices provide a new level of intuitive performance for medical practitioners. The result is a multi-disciplinary approach to developing medical devices.Periodontal TrainingHaptics has a place in the dentist’s office and in the doctor’s office. Dental training simulators become more effective and realistic when they are integrated with haptics. Many researchers believe that the use of haptic technology in student practice can help to eliminate professional errors.The PerioSim, a periodontal simulator, can help dentists diagnose and treat diseases. The hardware necessary for this activity is minimal and includes a monitor, speakers, haptic interface device, glasses, helmets ( for 2D and 3D video) and gloves to allow dentists to feel the sensations.This kind of training teaches students good psychomotor skills and the correct use of dental instruments without having to practice on live patients.The standardized system of evaluation allowed by these methods is also of benefit. Students can receive unlimited, objective and immediate access to feedback of their training.It also leaves students and practitioners free to experiment with and pioneer new techniques without any real consequences.Robotics and SurgeryHaptics have become a valuable and versatile tool in laparoscopic surgeries. Laparoscopies are traditionally diagnostic tools used in a surgical setting. Its invention changed medicine because it allowed surgeons to get clear internal pictures with only a small incision.Most research suggests that the best way for a surgeon to diagnose a patient is to be able to use their own hands. Some say that surgical tools are the second best option. Laparoscopes were considered to be the third best option until they were integrated with haptic feedback.Haptic technology helps doctors recognize foreign bodies and detect arterial pulsation. The artificial feedback allows doctors to get a similar sensation with this tool that they would also get from their hands and other tools while still minimizing the discomfort of the patient.Interactive SimulationInteractive simulation has proven to be one of the best training tools for the newest generations of doctors, surgeons and nurses. The interactive scenarios include a virtual reality medical simulation that puts both students and established practitioners through their paces.Haptics helps to bring a new kind of realism to virtual reality. The human body provides essential tactile feedback during surgery. For this to be lost in a simulation would mean that the sense of reality would be very skewed. By incorporating tactile realism into the education of doctors, these tools can be used to train doc tors to work efficiently and without error.HAPTICS IN AUTOMOTIVEHaptic technology can be integrated into many of the essential features of our daily lives. Using haptics in the design of todays cars proves that haptics is one of the most versatile technologies available today. From safety features to entertainment, haptics can help ensure that the driving experience is made simple.Safety FeaturesSensors integrated with haptics can give drivers the warnings they need to avoid mistakes and accidents. Auto manufacturers are including vibration alerts that warn drivers when impact with another vehicle is likely.Many cars currently use a series of beeps and noises that are designed to warn drivers. However, some argue that these noises are actually confusing and distracting.If manufacturers integrated haptics into both steering wheels and seats, they could quickly and quietly warn drivers of danger. The use of haptics could make these sensors more intelligent and by extension, safer.Huma n-Machine InterfaceLexus has always been a pioneer in luxury cars. The company focuses on the relationship between humans and machines. This relationship epitomizes the modern automotive industry.Lexus has integrated a system into its high-end vehicles that is remarkably similar to the interface of a normal desktop PC. The company has created a device that resembles a computer mouse to help drivers control the cars climate, audio system and navigation.In the newest generation of Lexus vehicles, the company has installed a remote touch interface. Now, drivers can control their systems with a touch-sensitive pad that emulates a laptop touchpad or a tablet. The design is put in the center console, close to where the average driver would rest their arm.The design now allows drivers to control their vehicles with only their fingertips. This is a huge evolution from the whole-arm movements required of past systems.Console and Dashboard FeedbackAston Martin has integrated haptics into its newest console interface. The luxury auto manufacturer created a futuristic yet beautiful center console in its newest Vanquish model.The new model includes two touch-sensitive pads and two rotating knobs. The new design is intuitive and provides the feedback drivers need to keep their eyes on the road.WEARABLE HAPTICSWearable haptics goes far beyond the Apple Watch. Haptics has recently hit the fashion scene by integrating technology into clothes that people actually want to wear. Many designers want to create gadgets and fashion that allow people to take their eyes off their phone and instead take in the world around them.Apple WatchThe Apple Watch is undoubtedly the hero product of 2015 and beyond. It has integrated haptics in a way that dismisses the problems that other technologies have yet to master. Apple calls its technology the taptic engine. It is designed to engage your senses when you are receiving information or sending communications.The Apple Watch allows the wearer t o hear and feel communication. Users have the ability to send another person a tap. When they tap their watch, the receiver will feel a similar sensation on the other end.Alert ShirtThe Alert Shirt by Wearable Experiments combines a sports fans two favorite things: their jersey and their teams scores. The Alert Shirt allows fans to live the game. They feel the same experiences that the players have through their haptic shirt. The shirt combines three primary elements with sports data that is collected in real time through a smartphone application. The application transmits the stats to the jersey which then creates real sensations based on whether the team is winning, losing or on the edge.CuteCircuitCuteCircuit has made years of fashion fantasy possible. CuteCircuit makes apparel and software that go hand in hand to help you create an ever-changing look. The garments they create will change patterns or colors when you send them a signal with the corresponding app. Clothing designs can be rented or purchased. The clothes and the app connect through Bluetooth. It is currently available for iOS.Kovert DesignsKovert Designs offers customers a collection of jewelry that is made from traditional materials like silver or gold. These pieces are integrated with haptic technology. Each of these rings, necklaces and bracelets contains hidden technology that connects wirelessly to your mobile phone.You can set them up to vibrate when you get a notification. The notifications are completely customizable. You can set them up to notify you when you receive messages from certain applications or even certain contacts. You can even set it up to only notify you if a certain keyword is detected in a message. The jewelry is entirely waterproof. You can also wear it for a week with only a single charge.CONCLUSIONHaptics has transformed from a fringe benefit of video games and mobile devices to a technology that is taking over the way people live their lives. Recent developments in products like the Apple Watch have demonstrated just how versatile and amazing technology can be when it includes tactile feedback. Manufacturers from all industries have become involved with developing haptic technology to take their products further. From automotive features to medical advancements, haptic technology ensures that the future includes plenty of sensory experiences for everyone.

Thursday, June 25, 2020

Barclays Bank v Quistclose - Free Essay Example

Barclays Bank v Quistclose [1970] AC567 Introduction The following essay will study the case of Barclays bank v Quistclose[1] (hereafter Quistclose). The case of Barclays Bank Ltd v Quistclose Investments Ltd explained certain legal matters that arise when a lender lends money to a business for a specific purpose, but the company becomes bankrupt before they are able to repay the loan. When the company goes into insolvency a trust is implied on the money on the basis that the money can only be used for the lender and not for the bankrupt person. The facts of the case cast a doubt over certain areas of trust law. Questions were raised enquiring about the nature and status of the trust. All judges do not have the same opinions on Quistclose trusts. It was viewed from a banking law perspective because of further cases. Moreover it enabled judges to giver fairer judgements in cases relating to insolvency.[2] The Quistclose trust only allows the borrower to use the loan money for a à ¢Ã¢â€š ¬Ã…“specific purposeà ¢Ã¢â€š ¬Ã‚ , the provision is known as a trust because the borrower retains the legal title in the money borrowed but the equitable interest remains with the lender[3]. Moreover Quistclose trusts have a significant resemblance to Romalpa clauses. Therefore case study will identify the purpose of Quistclose trusts and whom it may benefit. Also it will try to identify the validation of Quistclose trusts as there is a similar law in place already in the form of Romalpa clauses. Facts In July 1964 Quistclo se had lent money to Rolls Razor (hereafter RR) a company who were already in great financial difficulties at the time. To meet a dividend payment of  £209,000 to its shareholders they had to borrow the money, upon receiving the amount, RR instructed Barclays Bank to put the money into a separate account with the condition on the loan that the money should only be used to pay dividend payments. RR went into insolvency before they payment was made; furthermore they had exceeded their overdraft limit of  £250,000 with the bank. Barclays Bank argued that the money RR had borrowed from Quistclose should be used to pay off the overdraft. On the other hand Quistclose argued that the loan was held on trust for them as the money had not been used for the specific purpose set out in the condition. The House of Lords held that the money was held on trust for Quistclose as the loan which was granted had not been used to pay for the dividends; therefore Quistclose maintained the e quitable interest. The House of Lords ruled that the money cannot be used to pay of unsecured creditors, who in this case were Barclays Bank[4]. Toovey v Milne[5] The case of Toovey v Milne which dates back to the year 1819 had already addressed an issue concerning bankruptcy and this sort of trust.[6] In this case the bankrupt had borrowed  £120 from his brother in law to pay off creditors. However before he could repay all of his creditors he became bankrupt. He had paid of  £95 to some of his creditors. The defendant then sought to reclaim the remaining  £95. The counter argument was that the repayment could not be protected. The leading judge Abbott CJ rejected the claim stating à ¢Ã¢â€š ¬Ã…“à ¢Ã¢â€š ¬Ã‚ ¦ The fair interference from the facts proved was that this money was advanced for a special purpose, and that being so clothed with a specific trust, no property in it passed to the assignee of the bankrupt. Then the purpose having failed, ther e is an implied stipulation, that the money shall be repaid. That has been done in the present case; and I am of the opinion that the repayment was lawful à ¢Ã¢â€š ¬Ã‚ ¦[7]à ¢Ã¢â€š ¬Ã‚  This case is very similar to the Quistclose as in both cases the key point was that the bankrupt companies had not carried out the specific purpose of the loans. Conversely in both cases there was no express stipulation that the bankrupt was to repay the money unless the specific purpose is carried out. However there becomes an implied condition when the specific purpose has not been carried out. Lord Wilberforce used this idea in his judgement for Quistclose; however this judgement has created confusion and criticism from lawyers. The division between the views of academics is notorious[8]. It is a certain area of law that splits opinion. Intention The first point of criticism to consider is the intention of the parties involved. In his speech Lord Wilberforce raised a point on the ma tter of intention: à ¢Ã¢â€š ¬Ã…“The mutual intention of the respondents and of Rolls Razor Ltd., and the essence of the bargain, was that the sum advanced should not become part of the assets of Rolls Razor Ltd., but should be used exclusively for payment of a particular class of its creditors, namely those entitled to the dividend.à ¢Ã¢â€š ¬Ã‚  Furthermore he stated that if for any reason the dividend could not be paid, then the money should be returned to the respondentsà ¢Ã¢â€š ¬Ã‚ [9] This quote highlights the importance of intention when analysing Quistclose trusts. This was reaffirmed in the case of Re Multi Guarantee[10][11] where it was held that the settler must have intention to create a trust. In this case no à ¢Ã¢â€š ¬Ã…“permanent intentionà ¢Ã¢â€š ¬Ã‚  had ever reached.[12] The case of Re Kayford[13]considered the problem of intention to create a trust[14]. It was held that the opening of a separate bank account for money deposited by customers w as enough to show there was intention. Lord Millet in his analysis also suggests that the difference between and traditional l loan structure and a trust structure must depend upon the parties intentionà ¢Ã¢â€š ¬Ã‚ [15] however Hudson disagrees with this point and believes à ¢Ã¢â€š ¬Ã…“due regard must be given to substance as well as formà ¢Ã¢â€š ¬Ã‚ , it argues at what point of time is the trust made. If the primary trust fails, then there is a time gap between primary and secondary, it asks where the beneficial interest lays at this point.[16]. In Quistclose there was no express intention between the parties, as to; if the specific purpose failed the money should be repaid back to Quistclose; this consequently questions where the parties intentions came from. Nature of the trust à ¢Ã¢â€š ¬Ã¢â‚¬Å" when is it a trust and not a bank contract The first criticism that arises in relation to Quistclose trusts is; whom is the trust created for. The argument from Barclays ban was that there was a loan contract between Quistclose and RR and that contracts for banks do not create a trust[17]. The case of Foley v Hill also states that once money is deposited into a bank, the bank becomes the owner of the money and you become a creditor[18]. Lord Wilberforce said there would be a trust where the contract contained a specific purpose for which the money should be used for, this was backed up by the previous case of Re Rogers.[19]This was the case in Quistclose so it is a trust. For who is a trust created for and what type of trust is created The next factor of uncertainty in Quistclose trusts is determining what nature of trust a Quistclose trust forms. Lord Wilberforce introduced the dual-trust structure in his statement. This structure suggests that initially a party other than the lender or borrower has the beneficial interest, but when the specific purpose of the trust is not carried out, the secondary trust comes into effect and the lender then holds the beneficial interest.[20] This two-tier criterion has created confusion and it has become hard to assess which trust has arisen. The first trust to analyse is express trust; this is created when it is clearly stated on a written document, it is created when the settler declares the specific purpose of the trust and who the beneficiaries of the trust are. Next are resulting trusts, resulting trusts are created by the court and in cases where they cannot be fulfilled; they revert back to the settler. Thirdly constructive trusts are created by the courts to benefit a party that has been wrongfully denied off its rights. In the case of Quistclose, the dual-trust structure was applied, initially there was a primary trust, and this was the loan that was paid to pay off the dividends. The next limb was the secondary trust; it had reverted back to its settler. There is a difference of opinion on the secondary trust that arises: Kelry loi in his journal states that à ¢Ã¢â €š ¬Ã…“If the contract unequivocally indicates an attempt to create a trust in substance, the arrangement may even be properly classified as an express trustà ¢Ã¢â€š ¬Ã‚ [21] This is important as unlike resulting trusts express trust requires the intention to find a positive beneficiary. This helps the lender avoid the parri passu rule which is translated as à ¢Ã¢â€š ¬Ã…“ranked equallyà ¢Ã¢â€š ¬Ã‚  or à ¢Ã¢â€š ¬Ã…“have an equal footing.à ¢Ã¢â€š ¬Ã‚  This rules states when a business becomes insolvent all the creditors must be treated equally. However Quistclose gives creditors a higher form of security.[22] on the other hand, Robert chambers argues that Quistclose trusts are not trusts at all but rather the borrower receives beneficial ownership of the funds subject only to a contractual right from the lender that when enforced will prevent the loan being used for anything other than the specified purpose.[23] Then there is Jamie Glister who argues that before classifying the trust, an analysis has to be carried out on the agreement between the parties[24]. This emphasises the earlier point I had made on academics having a split opinion on this area of law. After the case of Quistclose, further cases arose that required the analysis of Quistclose trusts. In Re Northern Developments Holdings ltd[25]money was paid into a separate account for the express purpose of Providing money for the subsidiarys unsecured creditors over the ensuing weeks and for no other purpose. The banks object was to enable the subsidiary to continue tradingà ¢Ã¢â€š ¬Ã‚  Sir Robert Megarry V-C held that the primary trust was a purpose test and was enforceable[26]. Lord Millet agreed with the decision but not with the reasoning, he argued that usually under a Quistclose primary trust the beneficiary is the lender. But communications of the arrangement to the creditors from Northern Developments was a feature that made this case different from others; in hi s view. The next explanation of the nature of trusts is that Quistclose trusts could be seen as a constructive trust. This principle was stated in the case of Carreras Rothmans ltd v Freeman Mathews Treasure Ltd[27] Peter J Gibson stated: à ¢Ã¢â€š ¬Ã…“ equity fastens of the conscience of the person who receives from another property transferred for a specific purpose only and not therefore for the recipientà ¢Ã¢â€š ¬Ã¢â€ž ¢s own purposes.à ¢Ã¢â€š ¬Ã‚ [28] The word à ¢Ã¢â€š ¬Ã…“conscienceà ¢Ã¢â€š ¬Ã‚  instantly associates itself to a constructive test. However Hudson states that the some academic commentators may not give importance to the expression as the judgement was given immediately at the end of the trial, where as it is more usual to à ¢Ã¢â€š ¬Ã…“to retire to reflect on the judgement at the end of a complex trialà ¢Ã¢â€š ¬Ã‚  [29] Nevertheless Lord Brown-Wilkinson also considered the factor of a constructive trust in the case of Westdeutsche Landesbank v Islington LBC[30]. He stated that the courts will consider a trust to be constructive where the behaviour of the borrower is unconscionable. He believed that a resulting trust would be unfair and a constructive trust should be the way forward.[31] This view however contradicts with Quistclose, Quistclose is when a trust fails and does not depend on the unconscionable behaviour of the follower. Hudson also argues with this approach as it believes that it will give the impression that the trust is created on the unconscionable behaviour of the borrower.[32] The two different opinions show the previous explanation of a Quistclose trust by Peter Gibson J was unsuccessful. Lord Millet[33] however believed that Quistclose trusts are structured to be an à ¢Ã¢â€š ¬Ã…“illusory trustà ¢Ã¢â€š ¬Ã‚ .[34] In the case of Twinsectra v Yardley[35] the specific purpose was not carried out in full effect, [36]some of the money was used for other purposes. A Quistclose trust was fo rmed when it was settled that the money would be used for a à ¢Ã¢â€š ¬Ã…“specific purposeà ¢Ã¢â€š ¬Ã‚ . His lordship stated that a trust had been created after the failure of the primary trust. His lordship stated: à ¢Ã¢â€š ¬Ã…“Insofar as the transfer does not exhaust the entire beneficial interest, the resulting trust is a default trust which fills the gap and leaves no room for any part to be in suspense. An analysis of the Quistclose trust as a resulting trust for the transferor with a mandate to the transferee to apply the money for the stated purpose sits comfortably with Dr Chambers thesis, and it might be thought surprising that he does not adopt it.à ¢Ã¢â€š ¬Ã‚  This approach suggests resulting trusts arise when primary trusts fail. The courts will try to imply a trust when the primary trust fails. Michael Smolyanski stated that Quistclose applications need to be more narrow therefore interpreting them as constructive trusts[37][38]. Romalpa Clauses and Qu istclose trusts Although the two may not be identical, there is a remarkable resemblance between the two. Hudson explains that in common law they are so similar that the legal title is able to retain the rights in property[39]. But the key difference is that in Romalpa the absolute title remains, whereas in Quistclose it is the equitable title that remains. Beneficiary Principle The last point of consideration is the beneficiary principle. The purpose of the principle is that for a trust to be valid there must be a beneficiary in favour of the trust for the trust to be valid.[40] The case of Morice v Bishop of Durham[41] added that every trust must have a definite object. In Quistclose the shareholders were the initial beneficiaries but as the specific purpose had failed, the sum was returned to the lenders as a resulting trust. This demonstrates the fact that the Quistclose trust has not followed the ruling of the beneficiary principle. This raises a question on the validi ty of the Quistclose trust. Conclusion It can be concluded that Quistclose provide a particular form of security for lenders and put borrowers to a slight disadvantage in a commercial setting. It is extremely hard to describe the exact nature of the Quistclose trust. However the scope of Quistclose trust has been tested, as the law has been consistently looked for developments to try and identify a reasonable definition of the trust. It could be suggested that the law needs a reform though as it only acts when the specific purpose is not carried out. Also the aspect of intention needs to be given more importance, this has not been the case in the past. Bibliography Cases Aluminium Industrie Vassen BV v Romalpa Aluminium Ltd (1976) 1 WLR 676 Barclays Bank v Quistclose (1970) AC 567 Carreras Rothmans Ltd v Freeman Matthews Treasure Ltd [1985] Ch 207, 223 Morice v. Bishop of Durham (1804) 9 Ves. 399 Re Denleyà ¢Ã¢â€š ¬Ã¢â€ž ¢s Trust Deed[1969] 1 Ch 373 Re Multi Guarantee Co[1987] BCLC 257 Re Northern Developments Holdings Ltd(unreported) 6 October 1978 Re Kayford [1975] 1 WLR 279 Toovey v Milne (1819) 2.B. Ald. 683. Twinsectra v Yardley[2002] 2 AC 164 Westdeutsche Landesbank Girpcentrale v Islington Borough Council[1996] AC 669 Journals * Glister, J. A. à ¢Ã¢â€š ¬Ã‹Å"the nature of Quistclose trusts: classification and reconciliation.à ¢Ã¢â€š ¬Ã¢â€ž ¢ Cambridge law journal. (2004) 63 (3). pp. 632-655. * Smolyansky M, à ¢Ã¢â€š ¬Ã‹Å"Reining in the Quistclose Trust: a Response to Twinsectra v Yardleyà ¢Ã¢â€š ¬Ã¢â€ž ¢, (2010) 16(7) Trusts Trustees 558à ¢Ã¢â€š ¬Ã¢â‚¬Å"568 * Millett P, à ¢Ã¢â€š ¬Ã‹Å"the Quistclose Trust: Who Can Enforce It?à ¢Ã¢â€š ¬Ã¢â€ž ¢ (1985) 101 LQR 269 * Chambers R, Resulting Trusts (Oxford 1997), ch. 3. * Parmer D, The uncertainty surrounding the Quistclose trust: Part 1. Int. C.R. 2012, 9(2), 137-144. * Thomas G, Hudson AS. The Law of Trusts.Oxford University Press (Oxford) (2004) Books https://www.ucl.ac.uk/laws/commercial/docs/ICR_Uncertainty_Quistclose1.pdf J. .Duddington, Law Express; Equity and Trust,(3rd EDN OUP) Websites https://www.trustees.org.uk/review-index/Trustees-Twinsectra-v-Yardley.php https://definitions.uslegal.com/i/illusory-trust https://pntodd.users.netlink.co.uk/cases/cases_w/westd_bw.htm https://www.investopedia.com/terms/p/pari-passu.asp ttp://www.publications.parliament.uk/pa/ld200102/ldjudgmt/jd020321/yardle-3.htm https://dro.dur.ac.uk/3232/1/3232.pdf https://www.austlii.edu.au/au/journals/MonashULawRw/1992/7.pdf 1 [1] [1970] AC 567 accessed on 06/01/2013 02:33 pm [2] https://dro.dur.ac.uk/3232/1/3232.pdf accessed on 06/01/2013 02:40 pm [3] https://www.alastairhudson.com/trustslaw/LLM-AdvEquityTrusts-CourseDocs.pdf page 47 accessed on 06/01/2013 02:43 pm [4] https://www.ucl.ac.uk/laws/commercial/docs/ICR_Uncertainty_Quistclose1.pdf page 137 accessed on 10/01/2013 05:03 pm [5] (1819) 2.B. Ald. 683 accessed on 10/01/2013 05:37 pm [6] https://www.ucl.ac.uk/laws/commercial/docs/ICR_Uncertainty_Quistclose1.pdf accessed on 10/01/2013 05:41 pm [7] https://books.google.co.uk/books?id=8vPVZ2lQGLwCpg=PA25lpg=PA25dq=toovey+v+milnesource=blots=iqiBWBQWqQsig=iJQtu2geT148RdfyJcKf4VfVpOshl=ensa=Xei=5jXpUpunMJKFhQeMjoDQDQsqi=2ved=0CF0Q6AEwBA#v=onepageq=toovey%20v%20milnef=false accessed on 10/01/2013 05:50 pm [8] https://onlinelibrary.wiley.com/doi/10.1111/j.1468-2230.1980.tb01605.x/pdf accessed on 10/01/2013 06:28 pm [9] https://www.alastairhudson.com/trustslaw/Quistclose analysi ng the key decisions closely.pdf accessed on 17/01/2013 11:02 am [10] https://www.ucl.ac.uk/laws/commercial/docs/ICR_Uncertainty_Quistclose1.pdf accessed on 17/01/201311:43 am [11] [1987] BCLC 257 accessed on 17/01/201312:01 pm [12] https://pntodd.users.netlink.co.uk/cases/cases_m/multi_g.html accessed on 17/01/2013 12:23 pm [13] [1975] 1 WLR 279 accessed on 17/01/2013 12: 39 pm [14] https://www.studentlawnotes.com/re-kayford-ltd-1975-1-wlr-279 accessed on 17/01/2013 02:08 pm [15] https://etheses.dur.ac.uk/4092/1/4092_1611.pdf?UkUDh:CyT accessed on 17/01/2013 02:58 pm [16] Alastair Hudson, Equity and Trusts (7th edn, Routledge-Cavendish Publishing 2012) accessed on 17/01/2013 03:15 pm [17] Alastair Hudson, The Law of Finance (Sweet Maxwell, 2009), para 30-04 accessed on 21/01/2013 07:18 pm [18] Foley v. Hill, (1848) 2 HLC 28, 9 ER 1002 accessed on 21/01/2013 07:26 pm [19] (1891) 8 Morr. 243 accessed on 21/01/2013 07:45 pm [20] https://www.austlii. edu.au/au/journals/MonashULawRw/1992/7.pdf accessed on 23/01/2013 11:04 am [21] https://hub.hku.hk/bitstream/10722/58898/3/content.pdf?accept=1 page 56 accessed on 23/01/2013 11:11 am [22] https://www.investopedia.com/terms/p/pari-passu.asp accessed on 25/01/201310:38 pm [23] https://ojls.oxfordjournals.org/content/21/2/267.abstract accessed on 25/01/2013 10: 45 pm [24] Glister, J. A. (2004) à ¢Ã¢â€š ¬Ã¢â€ž ¢The nature of Quistclose trusts: classification and reconciliation.à ¢Ã¢â€š ¬Ã¢â€ž ¢ Cambridge law journal. 63 (3). pp. 632-655 accessed on 25/01/2013 10:59 pm [25] (Unreported)à ¢Ã¢â€š ¬Ã‚  accessed on 25/01/201311:22 pm [26] https://www.publications.parliament.uk/pa/ld200102/ldjudgmt/jd020321/yardle-3.htm accessed on 25/01/2013 11:28 pm [27] [1985] 1 All ER 25/01/2013 11:50 pm [28] https://www.ucl.ac.uk/laws/commercial/docs/ICR_Uncertainty_Quistclose1.pdf accessed on 25/01/2013 12:20 am [29]https://www.ucl.ac.uk/laws/commercial/docs/ICR_Uncertai nty_Quistclose1.pdf accessed on 25/01/2013 12:20 am [30] [1996] AC 669 accessed on 25/01/2013 12:20 am [31] https://pntodd.users.netlink.co.uk/cases/cases_w/westd_bw.htm accessed on 25/01/2013 12:35am [32] https://www.alastairhudson.com/trustslaw/Quistclose.pdf accessed on 25/01/2013 12:35 am [33] P. Millett, à ¢Ã¢â€š ¬Ã‹Å"The Quistclose Trust: Who Can Enforce It?à ¢Ã¢â€š ¬Ã¢â€ž ¢, (1985) 101 LQR 269. accessed on 25/01/2013 12:41 am [34] https://definitions.uslegal.com/i/illusory-trust/ accessed on 25/01/2013 12:50 am [35] [2002] UKHL 12 accessed on 25/01/201312:59 am [36] https://www.trustees.org.uk/review-index/Trustees-Twinsectra-v-Yardley.php accessed on25/01/2013 01:17 am [37] https://tandt.oxfordjournals.org/content/16/7/558.abstract accessed on 25/01/2013 01:25 am [38] Michael Smolyansky, à ¢Ã¢â€š ¬Ã‹Å"Reining in the Quistclose Trust: a Response to Twinsectra v Yardleyà ¢Ã¢â€š ¬Ã¢â€ž ¢, (2010) 16(7) Trusts Trustees 558à ¢Ã¢â€š ¬Ã¢â‚¬Å"568 accessed on 29/01/2013 05:50 pm [39] https://www.alastairhudson.com/trustslaw/Quistclose.pdf accessed on 29/01/2013 5:50pm [40] J.Duddington, Law Express; Equity and Trust,(3rd EDN OUP) accessed on 30/01/2013 06:29 pm [41] [1805] 9VES.399 accessed on 30/01/2013 07:00 pm

Thursday, May 21, 2020

The Union of Science and Religion through Isaac Newton Essay

On Christmas day in 1642, a feeble premature baby boy was born. The boy, Isaac Newton, proved to be a survivor and grew into a religiously and intellectually strong man. Intrigued by the universe that God created, Newtons faith inspired him to make many of the greatest scientific discoveries in the history of man. Newton discovered gravity, explained the motion of planets, and knew how to turn white light into a rainbow. He wrote one of the greatest scientific works of all time: The Principia. Newton believed that religion and science went hand in hand and did his scientific work to bring light to the creation of God. He wanted to leave a lasting impression of the glory of God in peoples lives by uncovering the mysteries of†¦show more content†¦In the General Scholium of the edition of Newtons Principia published in 1913, Newton wrote an 800-word description of his God. He defines God as eternal, infinite, absolutely perfect . . ..6 Describing God as an all-powerful ruler wh o governs all things, Newton writes that God is . . . all eye, all ear, all brain, all arm, all power to perceive, to understand, and to act; but in a manner not at all human, . . . in a manner utterly unknown to us7 Newton believed that God masterfully created an orderly and intelligent universe.8 In a letter to his contemporary, Richard Bentley, Newton wrote of his beliefs on the formation of the solar system, The growth of new systems out of old ones, without the mediation of a divine power, seems to me apparently absurd.9 Believing that God made a perfect world governed by mathematical laws, Newton was determined to discover the mechanics of Gods universe. He believed that God had called him to uncover the secrets of nature.10 Zealously, Newton pursued this calling, making it his mission toShow MoreRelatedThe Enlightenment Philosophers: What Was Their Main Idea2373 Words   |  10 Pagesthe American colonies. Scientific rationalism, exemplified by the scientific method, was the hallmark of everything related to the Enlightenment. Following close on the heels of the Renaissance, Enlightenment thinkers believed that the advances of science and industry heralded a new age of egalitarianism and progress for humankind. More goods were being produced for less money, people were traveling more, and the chances for the upwardly mobile to actually change their station in life were significantlyRead MoreMost Influential People in European History3751 Words   |  16 Pagesobservations and science rater than a pure irrational faith in Gods will, many were upset. However, I saw my findings as a way to prove Gods influence on earth and show how he operates. Even though  natural selection did not become a widely accepted principle until the 1930s, in the end my findings were becoming more accepted. I am definitely one of the most influential people in European history because my findings have not only influenced the world of science, but the world of religion. I also influencedRead MoreModernization Of The Modern Western World2525 Words   |  11 Pagesauthority over the masses of illiterate and uneducated commoners. The Church, because of its central role in everyday life, controlled the development science and secular knowledge. However, the scientific revolution began to undermine the authority and long-held beliefs of the Church. Rene Descartes, Galileo Galilei, Frances Bacon, Sir Isaac Newton, and countless others fundamentally changed the way that humans viewed the phy sical world . 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(NASA SP ; 482) Series of lectures given at a public lecture series sponsored by NASA andRead MoreImpact of Science on Society38421 Words   |  154 PagesTHE IMPACT OF SCIENCE ON SOCIETY James Burke Jules Bergman Isaac Asimov NASA SP-482 THE IMPACT OF SCIENCE ON SOCIETY James Burke Jules Bergman Isaac Asimov Prepared by Langley Research Center Scientific and Technical Information Branch 1985 National Aeronautics and Space Administration Washington, DC Library of Congress Cataloging in PublicationData Burke, James, 1936The impact of science on society. (NASA SP ; 482) Series of lectures given at a public lecture series sponsoredRead MoreFrancis Bacon15624 Words   |  63 PagesLatin, English, Science, Philosophy, Classics and many other fields of knowledge. He is regarded as the creator of the modern school of experimental research. He held that â€Å"man is the servant and interpreter of nature†. He supplied the impulse which broke with the medieval preconceptions and set scientific inquiry on modern lines. He emphasized on experimentation and not to accept things for granted. Bacon was indeed an eloquent prophet of new era and the pioneer of modern sciences. The essaysRead MoreRethinking Mercantalism Essay15042 Words   |  61 Pagesnineteenth and early twentieth centuries that scholars in history, imperial history, sociology, and economics embraced the concept of mercantilism to describe the economic, social, and political system that followed the Middle Ages. From the 1880s through the 1930s, advocates of state intervention and defenders of what Frank Trentmann has called the â€Å"free trade nation† agreed that early modern Europeans were devoted to mercantilism. 2 Supporters of state intervention described mercantilism as constitutive

Monday, May 18, 2020

The Major Reasons For Your Interest On The Profession Of...

1. Discuss the major reasons for your interest in the profession of social work. Whether positive or negative - what inspired or moved you to choose this direction? I made the decision prior to graduating with my bachelor’s degree in 2013 that I wanted to become a social worker. I have always enjoyed working with people and becoming a social worker would enable me to have a positive impact in individual’s lives. I waited until 2015 to start this journey as my husband had been in the military and I was unable to pursue a Master’s in Social Work (MSW) due to the required field work. However, now that we are permanently settled in Jacksonville, FL I am able to accomplish this dream. I feel that individuals deserve to work with social workers who have a deep desire to create a change or help implement a change in their lives. Every future client has a history, and it is my responsibility to help their future be bright. 2. Describe any experiences you have had working in a helping capacity to serve people in either a personal, volunteer or paid position. Share the length of time, population, the type of setting and discuss your personal strengths and limitations in these roles. I was recently hired in the summer of last year to create a math GED program for the Jacksonville Public Library. This was a short three month project that led me to stay and volunteer to teach the upper math classes for the program. I have been volunteering since September of 2015 and work with lowShow MoreRelatedWhen You Know Yourself You Are Empowered1627 Words   |  7 Pageshave gotten it down. Nevertheless, I have realized that I can be a complex person and there are aspects such as my strengths, weaknesses, career interests and challenges, and how I deal with them, that has contributed to who I am. My Strengths   One of my biggest strengths would be my love and interest in people. I have always wanted to be in a profession that involved helping people in one way or another. I value the relationships that I have and enjoy forming new ones. I think that human interactionsRead MoreWho Is A Social Worker? Essay1248 Words   |  5 Pages When you hear these two words social worker, what do you think of? How do you define who a social worker is? I’m going to recap what I stated in the interviews I conducted with my interviewee. My interviewee works for Board of social Services. She is a social work that deals with claims/ fraud department. Individuals who work in Social Services has the opportunity, to apply their education and caring nature to improve the lives of others. I had to learn and grow as far as being an individual beforeRead MoreWhat Is Her Job Title, And Job Description?1279 Words   |  6 Pagesjob title, and job description? Job title is a clinical social worker on the orthopedic floor. She assists patients with discharge. She assists patients and families with discharge, she speaks with families regarding discharges to skilled nursing facilities. Sending referrals to facilities that patients are interested in. Describe the agency/organization with whom you work for. What type of agency is it? What is the mission statement? She works for Roanoke Memorial. She isn’t sure of the mission statementRead MoreSocial Work As A Career1271 Words   |  6 Pages The events or experiences that led to me to choose social work as a career are events that took place in my life and my and childhood. I had a very hard childhood growing up. I grew up underprivileged and lived in poverty. I suffered a lot of trauma as a child; my mother and father were not able to care for me and my brother due to their use of drugs and criminal behavior. 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I am excited to find this opportunity because it closely aligns with my interests and future aspirations of becoming a Physician Assistant. What is being offered is an opportunity that will allow me to hone and polish my interpersonal, communication, and technical skills, but to also develop new skill sets that some health professionals lack. I have a Bachelor’s of Arts inRead MoreMy Professional Profile Essay1122 Words   |  5 Pagesand the Holland Interest Inventory I have realized a lot of points that I’ve never realized before. I have realized there are certain things that I did know about but I just never justified the interest in knowing about it. Af ter much consideration I’m honestly not sure if my career that I’m looking into is really what is going to fit my profile. I’m going to tell you my top three scores from the Holland Interest Inventory and the top five StrengthsQuest. I took the Holland Interest Inventory firstRead MoreThe Theory Of Intersectionality And Gender Inequality1238 Words   |  5 Pagesintertwine with each other among the social structure. The term was first coined by feminist and civil rights advocate Kimberlà © Crenshaw who spoke upon the discrimination and marginalization of black women and how both institutions interconnect with one another. The significance of intersectionality in a discourse such as Gender Women s Studies is to distinguish the structure in which gender and race both work to determine one’s superiority in the hierarchical social system. Also, the analyzation ofRead MoreReasearch, Roles, And Values1432 Words   |  6 PagesHuman Services said that 180,000 patients die from medical mistakes a year. That’s 15,000 deaths a month, 3,461 deaths a week, 493 deaths a day,and 20 deaths per hour. Why do these deaths occur? Of course patients die all the time for a multitude of reasons, some deaths are prev entable and others inevitable, but how do researcher and other health care interdisciplinarians usethose cases to improve outcomes. When patient outcomes are improved how those policies are then implemented to span to future patientsRead MoreThe Creative Industry Labor Market1138 Words   |  5 Pagesdesigner with a great quantity of energy to add to our team [...]. The required skills are: Photoshop, Illustrator, InDesign, Social Media Campaigns, Communication Campaigns, Interfaces Development (Web Apps), Typography, Motion (After Effects), Vector Illustration, Digital Painting [...] . The quotation above is an excerpt from a vacancy notice aimed for designers to work in a company which provides internet services. Reading the several skills the employer requires from the designer, the following

Wednesday, May 6, 2020

My First Ride At Night - 2141 Words

It was eleven o’clock at night. The rain showered my face as I ran through dirt and gravel towards my step-father’s familiar police car, and with each step I took, rain water splashed in every direction. I hurriedly jumped into the lifelessly black passenger seat of the police car. This was my first time sitting a cruiser, and it was much more petite than I had expected. Studying the inside of the cruiser, I noticed that the interior of the car was entirely the blackest of black, completely colorless and boring. I was eager to go on my first ride-along. I could not help but to imagine what I may witness. Although I knew the chances of something exciting happening were slim, I held on to that miniscule chance of having an exciting night. My step-father, Andy, jumped into the driver seat of his police car, which appeared to be quite sizable compared to the passenger seat that I resided in. He turned on the computer that rested in-between he and I as I glanced over at the computer as curiosity had struck about what was on it. There was an assortment of letters and numbers; I had not the slightest clue as to what they meant. The only thing I knew, was that the assortment was a series of police codes. Andy informed me that the first thing he does, at the beginning of each shift, is to get gas because he is not allowed to get bellow a half of a tank for safety reasons. As we drove to a Duchess Shop, I looked out of the window, studying the cars that we passed. Each carShow MoreRelatedI’m sure many of my peers and those a little older than me can put down a long list of vacations1300 Words   |  6 PagesI’m sure many of my peers and those a little older than me can put down a long list of vacations they have went on through out there life. They could say how they traveled the world and took beautiful pictures that would make a lion shed a tear if they stared at it long enough. Unfortunately that hasn’t been me, but I have been bles sed enough to be able to travel to Boston, Massachusetts and Orlando, Florida. I’ve been to other locations before in my life but I would put the mark down on these areasRead MoreIt Was 12 : A Hour Flight947 Words   |  4 Pagesthe activities that we were going to do in Texas with my grandma. That morning we had a 9:30 a.m. flight to San Antonio, Texas. I and my family were on our way to the airport and I had butterflies in my stomach because I had never flown in my life. Not going to lie I was petrified of planes. As I was sitting there waiting for our flight to be called my legs started tingling. Finally, they called our flight and as I got up I almost fell because my legs had fallen asleep. It was a 6 hour flight becauseRead MoreDescriptive Essay About My Grandfather1353 Words   |  6 Pageshad to go through this situation. The month of August was about to end, but in my life, a whole new journey was about to begin. It was 2004 I was with my grandpa he hugs me while we are talking I felt his love towards me in his big warm hands that were wrapped around my shoulder, home is where I was. Little did I know that I won’t be seeing my Abuelo and Abuela for the next 13 years. They hugged me one last time and my grandpa gave me this necklace: brown, yarn and handmade. He says â€Å"Mija, no teRead MorePersonal Narrative : Twilight Trespassing1010 Words   |  5 Pageshorizontally against my mother’s white pathfinder, being questioned by a rough-looking, southern, angry policeman. My friends and I were told that we had committed a federal offense, and that the chances of being taken to a holding cell were very high. A lump sat in my throat and I tried not to cry. I knew that everything that happened that night was my own fault. This was one of the scariest nights of my life so far, the night that an innocent attempt at making plans to see my friends had turned intoRead MoreAnalysis Of The Movie The Night 858 Words   |  4 Pagesbefo re he died but he never knew he had a daughter. Lucy really wanted to go to the local carnival but her parents never liked the carnival because when they went on a date before their daughter was born they had a bad altercation with one of the rides and they had to sue carnival for twenty million big ones. She was adopted by a couple when her father died. She really liked her moms but when they told Lucy that they would never go to that place ever again and that there are plenty of opportunitiesRead MoreOur Adventure to Virginia Beach710 Words   |  3 Pagesthe case, especially with my family. We decided to set out on an adventure to Virginia Beach this past April. The events that took place were benign but, the trip itself was a little bit of a struggle due to the chain of unpredictable events. The vacation started with us deciding to pack the rental car up the night before we left. Once we were done, the car was replete with all the beach essentials such as towels, drinks, snacks, swim suits, and of course, sunscreen. My dad, being an intelligentRead MoreWhat Is A Long Lasting Tradition Essay866 Words   |  4 Pagesgreat day. My family and I are at the famous theme park, Silver Dollar City. We have had a lasting tradition of visiting, every Christmas holiday and enjoying the sights and sounds of this amazing place. Our first stop is the store, Christmas Hollow, where Christmas is everywhere. Bright lights are throughout the whole store, while the smell of cinnamon and peppermint fill the air. I walk very carefully; not wanting to break any of the very fragile glass all around me. Finally, my favorite itemRead MoreThe Midnight Ride of Paul Revere Essay962 Words   |  4 Pagesyears after the event in which it is based on, the Midnight Ride of Paul Revere was immort alized in a children’s poem by Henry Wadsworth Longfellow. The poem became an instant classic and is mostly remembered by the opening line, â€Å"Listen my children and you shall hear, of the midnight ride of Paul Revere.† Written at a time when the United States was on the brink of a Civil War, it made some accurate accounts of what happened that night however, it was a children’s poem therefore a lot of the eventsRead MoreOriginal Writing Of Walt Disney World1128 Words   |  5 PagesAs I was riding on the bus from my hotel on the way to the most magical place on earth, I could hear the sounds of happiness flowing through the speakers. The bus driver played tunes so soothing, yet so exciting. Children were playing, laughing, and screaming; they could barely contain their excitement. As an adult I wanted to act the same way, instead I sat there watching out the window, palms sweating and smiling big. Finally arriving at the entrance of Walt Disney World there is an intense rushRead MoreDescriptive Essay About Remebering 965 Words   |  4 PagesFor some people roller coaster ride are exciting but for me it is the total opposite. I’m more traumatism by Roller Coaster, I guess I have a couple of phobias one is the fear of height which is called Acrophobia, the doctors have not yet name the fear of roller coasters. It started when I was a child about the age of eight. Every summer going on mini family vacations to the amusement parks consist of Cedar Point, Geauga Lake and Kings Island. How excited my sisters and I use to get year

Ralph Waldo Emerson A Brief Biography - 756 Words

Ralph Waldo Emerson was born in Boston, Massachusetts on May 25, 1803. He was the son of William and Ruth Emerson and was born second of five sons who made it to adulthood. The other four sons were named William, Edward, Robert Bulkeley, and Charles. Mr. and Mrs. Emerson also had three other children who sadly died during their childhood. Those three were named Phebe, John Clarke, and Mary Caroline. Emerson’s father died of stomach cancer two weeks before Waldo’s eighth birthday on May 12, 1811, which is pretty freaking depressing. A year after his father’s death, he began attending Boston Latin School in 1812. He then began attending Harvard College at age fourteen, where he was then made freshman messenger. This job had Emerson fetching delinquent students and sending messages to faculty. While at school, he would take a few jobs where he worked as a waiter for the junior commons and as a teacher working with his uncle in Waltham, Massachusetts to pay off his school expenses. Because of Emerson’s health he moved to St. Augustine, Florida for its warm climate, there he would write poems while taking a stroll on the beach. While living in St. Augustine, Emerson ran into Prince Achille Murat who was the nephew of the well-known, Napoleon Bonaparte; they became pretty good friends. After Emerson graduated from Harvard in 1821, he helped his brother with a school for young woman which he had made in their mother’s house. Waldo later became headmaster of the school forShow MoreRelated Ralph Waldo Emerson Essay1326 Words   |  6 PagesRalph Waldo Emerson Ralph Waldo Emerson was born on May 25, 1803 in Boston, Massachusetts. Early in his life, Emerson followed in the footsteps of his father and became minister, but this ended in 1832 when he felt he could no longer serve as a minister in good conscience. He experienced doubts about the Christian church and its doctrine. These reservations were temporarily alleviated by his brief association with Unitarianism, but soon Emerson became discontent with even their decidedlyRead More Transcendentalism and Ralph Waldo Emerson Essay examples2334 Words   |  10 PagesTranscendentalism and Ralph Waldo Emerson  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚  Ã‚  Ã‚  Transcendentalism was a literary movement that began in the beginning of the 1800’s and lasted up until the Civil War. Ralph Waldo Emerson was a man whose views on life and the universe were intriguing and influential. Emerson, along with other great men, helped to mold what Transcendentalism was and what it was to become. Without these men, Transcendentalism would not have been anything. Nor would these men have been anything without thisRead MoreMy Definition of Success Essay1399 Words   |  6 Pagesuniversal belief of his absolute honesty. According to the author of a biography on Lincoln, he held himself to the highest standards of truthfulness.† (Donald 149) The testimony is overwhelming that Lincoln had a great respect for all of life and compassion. According to William Lee Miller, Lincoln had an unusually intense sympathy with the suffering of his fellow creatures. (49) In his poem, â€Å"What is Success,† Ralph Waldo Emerson gave priceless insight when he wrote: To laugh often and much; ToRead MoreHenry David Thoreau : A Pre Civil War Era Transcendentalist And Literary Figure1875 Words   |  8 Pagesthe transcendentalist movement, such as Ralph Waldo Emerson or Louisa May Alcott, Thoreau is still one of my favorite philosophers, and now more than ever because Thoreau’s own political and social environment wouldn’t have been all that different than mine right now. In this essay I will be giving a somewhat brief description of his life, what transcendentalism is, his philosophy in detail, and my own opinion on his philosophy, beginning with his biography.   Ã‚  Ã‚   Henry David Thoreau was born to JohnRead MoreLiterary Pioneer : The Story Of Francis F. Browne And The Dial1765 Words   |  8 PagesEngland newspaper. This closeness with his father sparked his investment in the literary arts and drove him to eventually becoming a publisher and printer. In fact, Francis Fisher Browne eventually dabbled in writing himself; he wrote and published a biography of Abraham Lincoln, (entitled The Everyday Life of Abraham Lincoln), in 1886. While Browne s upbringing and writing filled surroundings led him to appreciating literature, it also led to him wanting to share that with others. He found a way to spreadRead MoreHenry David Thoreau4404 Words   |  18 Pagesnamed himself, half humorously, inspector of snow-storms and rainstorm Ralph Emersons Assessment Upon graduation Thoreau returned home to Concord, where he met Ralph Waldo Emerson. Thoreaus struggles were watched with compassion by an older Concord neighbor who was also one of Americas great men, Ralph Waldo Emerson. Emerson proved to be his best friend. He assisted Thoreau with all the tact at his command. In 1841 Emerson invited Thoreau to live at his home and to make himself useful there onlyRead MoreFullers Leila2374 Words   |  10 Pagesassumption of some degree of universality and application of a framework which is contingent upon a methodology contextualized to the present seems to produce an analysis which is reflective of an intrinsic bias. The examination of Margaret Fullers biography in the context of her specific gender conceptualization ultimately lends to the analysis of the manifestation of this ideology within her work. In order to discuss the historical context which surrounded Fullers Leila, it is important to situateRead MoreThe History of American Literature3501 Words   |  15 Pagesthat spanned the continent. With the dramatic changes in the nation came dramatic changes in its literature. At the start of the 1900s only a handful of novels had been written, but by mid-century American fiction rivaled the best in the world. Biography and history remained strong; religious writing, on the other hand, had substantially declined in importance. Among the first developments of the young nation was the realization that America had its own language and that American English differedRead MoreWalts Whitmans Vision of America in Leaves of Grass17685 Words   |  71 Pageswhisper So long! » Walt Whitman, So Long !, Deathbed edition (1892) †© 2 Walt†©Whitman’s†©vision†©of†©America†©in†©Leaves†©of†©Grass†© †© Contents†© I. †© Introduction†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©4†© Starting†©point†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦.†¦.†©4†© Short†©biography†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©5†© Historical†©context†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©7†© Thematic†©analysis†©of†©poems†© a. Beauty†©of†©the†©country†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©8†© b. Democracy†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†©17†© c. War†©Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.†©25†©Read MoreHenry David Thoreau Essay3362 Words   |  14 Pagespublicly when the Editor of the Dial, which is a periodical for a transcendentalist group, gave him a job. In 1837, Thoreau graduated form Harvard and this is where he first heard Ralph Waldo Emerson speak. It was at this time that he began writing his journal. He started teaching in Concords Center School for a brief period of two weeks. Thoreau was told to enforce corporate punishment in the classroom and he resigned. He ended up working in his fathers pencil factory where he improved American

The Importance of Technology Free Essays

The technology has greatly improved our lives by providing many easy services without the interference of any kind physical activity. It improves levels of education and developing world nations to foster economic development. It has made life easier by providing its best and rapid solution across all the organizations such as school, Bank, place of worship, and even the favorite places to shop. We will write a custom essay sample on The Importance of Technology or any similar topic only for you Order Now Technology makes lives easier than before; nowadays we can communicate with each other from anywhere in the globe. At the same time technology can have a slightly negative influence because it can make us lazy and take things for granted. Wireless technology and ICT (Information and Communications Technology) infrastructure development is also essential for entrepreneurship and small business development. † Computer technology has leveled the competitive playing field, allowing home-based businesses to look and act as big as their corporate competitors. Broadband Internet connections, smart phones such as the BlackBerry and the iPhone, and other technologies are so affordable that setting up a business takes a much smaller initial investment than it once did† (Understanding Business, Tenth Edition, P.155) and this part of the article is describes how technology is essential in developing and improving of small businesses. Technology plays an enormous role in my life in many aspects. Firstly, I am going to mention the role of technology in my school which is Devry University. Honestly, I feel so comfortable with using the internet in all my classes whether onsite or online. Instead of doing my assignments, essays, researches, discussion and answering quizzes or exams in class, I could now do all these stuff online and even the books are electronic which is pretty much awesome. So, using technology in my school will save a lot of money for me as I don’t need to buy books like before. Also, it saves time and effort by doing discussion and answering exams online. Technology has made a huge progress in banking and accounting fields. Technology has a major impact on the way banking and financial services are delivered. A wide range of alternative delivery mechanism becomes available, Internet, ATM†¦ these Reduces the dependence on the branch network as a core delivery mechanism. Technology helps me a lot every day in paying my bills online without needing to go to bank; Currently, I have an account at bank of America and I got this info. From their official web site â€Å"At your convenience—pay bills and make transfers online from home, the office, wherever you can connect. Transfer money safely and quickly between your own accounts or to your friends and family even if they have accounts at other banks. You can also schedule bills in advance knowing they’ll be paid securely and on time†. So, internet and online banking makes everything clear and easy for me. Technology is always helps me in shopping. Stores hope to catch customers’ attention and improve the buying experience with interactive devices such as holographic store greeters and mirrors that dispense fashion advice. While these technologies may be eye catching, consumers could find them gimmicky. And that’s what exactly happens to me; I found that using the internet is very useful in shopping. I could find any store near me, also I could buy anything online like electronic devices, clothes, watches and even any huge appliance, all these stuff I could pay for it at my home which will save a lot of money, effort and time because it will shipped to me on time. Technology has a very great effect in communicating people with each other all over the world. Many social media websites had been constructed to help in communicating friends and the community in general. Social media as Facebook, Twitter, youtube, My Space and many others do a great favor to the humanity. The world communicates, as defined by Webster as: 1. To exchange information 2. To convey feeling or thought 3. To understand one another. And that is in my opinion is how should the communication be? We have to communicate with each other through websites and blogs to exchanges  information and of course it will improve and develop the global marketing by ads that being posted every day on these websites. Technology had helped the small business so far so great. It has freed small businesses from the restrictions of prints ads. It also helped them a lot in the advertising field. Mobile marketing is a relatively new frontier that reaches people through text messaging, E-mails and posting many other things about deals and discounts on their page at any social media websites. Technology has an essential role in manufacturing. Today many manufacturers use intermittent processes. Computers, robots, and flexible manufacturing processes allow firms to turn out custom-made goods almost as fast as mass-produced goods were once produced.(Understanding business, Tenth Edition, P.241). Several major developments have made U.S. companies more competitive: (1) computer-aided design and manufacturing, (2) flexible manufacturing, (3) lean manufacturing, and (4) mass customization. As it known that everything in our live has a positive aspect and a negative aspect as well. In my opinion the positive aspects of technology is pretty much greater than its negativity. As I mentioned before in my paper that technology can have a slightly negative influence because it can make us lazy and take things for granted. And that is 100% true because we will let internet do everything for us and of course it will effect on relationships between the members of family as they cannot find enough time to meet or talk with each other. But, I think if we could overcome these all problems we could be more successful and more effective in our society. How to cite The Importance of Technology, Papers

Core Tax Legislation and Study Guide †Free Samples to Students

Question: Discuss about the Core Tax Legislation and Study Guide. Answer: Introduction: The existing case study is takes into the considerations the subject whether the or not selling of property would be held assessable under 6-5 of the ITAA 1997. The case study commences with Smith and Jones who are engaged in the activities developing property and used a block of land for sheep grazing (Barkoczy, 2016). As a result the business suffered from loss which led Smith and Jones to subdivide the land and selling it. In order to determine the issue numerous laws have been considered which are stated below; Taxation ruling 92/3 Ferguson v FC of T (1979); FC of T v St Huberts Island Pty Limited 78; Section 25 (1) of the ITAA 1997; Section 70-10 of the ITAA 1997; Division 70 of the ITAA 1997; Section 995-1 of the ITAA 1997; As defined by the Australian taxation system the outcomes of dealing in property or land will be considered for assessment based on numerous segment of taxation law (Jones Rhoades, 2013). There are two elements that are taken into the consideration at the time of determining the regimes of taxation namely the sale of property or land is applicable during the transaction together with the summary of the taxpayer. According to the general rule if the land is sold it will constitute the constituent of trading stock or revenue asset in nature. Therefore, disposal of land will be considered as an ordinary income. If a land is disposed in the form of capital asset in nature along with the income generated from such transaction, will give rise to CGT event and will be considered as capital gains tax (Miller Oats, 2016). As defined under division 70 of the ITAA 1997 if disposal of property Management constitute part of business that is associated to development then such property will be considered as trading stock. In the current case study the issue that has arise is ascertain whether the activity of property is associated with the developing business (Kotha Jha, 2014). Section 995-1 of the ITAA 1997 defines business as the profession or trade that is carried with the objective of earning profit. Referring to the case of Ferguson v FC of T (1979) carrying of business activities with the objective of earning profit represents as the subject matter of fact (James, 2013). Furthermore, Section 70-10 of the Income Tax Assessment Act 1997 states trading stock as anything that is linked with process of manufacturing, purchasing or acquiring and holding land in the ordinary course of business. As held in the case of FC of T v St Huberts Island Pty Limited 78 land is regarded as the part of trading stock if the land is bought with the purpose of reselling the same (Sadiq et al., 2013). Hence it turns out to be fundamental in the ascertaining the purpose of acquiring the land. As it has been noticed in the current case, Smith and Jones are engaged in the business activities of property development. On considering the business nature, the block of land should be considered as inventory. Furthermore, on evaluating the present case it is understood that the block of land was initially used for grazing sheep and the land was also improved for the same purpose. Upon evaluating the existing scenario the particular block of land that was acquired could not be considered as land that was originally acquired for executing the business activities of trading stock. The land that was bought by Smith and Jones was not primarily bought with the purpose of reselling it again however, the land was subsequently held for that same objective. As defined under the taxation rulings of 92/3 it lays down the guidance in ascertaining whether the revenue generated from the isolated transaction should be considered for assessment in the assessable income stated under section 25 (1) of the ITAA 1936 (Coleman et al., 2013). As stated under Para 6 of the taxation rulings 92/3 income, which is derived from the isolated transaction, should be regarded as ordinary income given that the original objective of the transaction was to derive profit. The taxation ruling of 92/3 states that the taxpayer enters into such transaction with the objective of generating profit in the ordinary business course (Burton Sadiq, 2013). As defined under Para 7 of the rulings the original purpose of the taxpayer was to derive income and such income should be based on facts instead of being subjective. As defined under Para 8 of the of the taxation rulings 92/3 the purpose of the taxpayer is not obligatory in determining the ultimate reason of entering into such transaction (Woellner et al., 2017). Hence, it is not obligatory for the taxpayer to have the original intention of generating profit at the time of acquiring land. In addition to this, Para 13 of the taxation rulings 92/3 defines certain criterion which is necessary to be adhered in ascertaining whether or not isolated transaction must be treated as ordinary income. As evident in the present study, the land was primarily purchased for grazing sheep. Since the business was suffering loss, the land was subdivided into blocks and was disposed to generate profit (Morgan et al., 2016). The profit earned from selling of land constitutes the element of isolated transactions and it must be included as ordinary income defined under section 6-5 of the ITAA 1997. From the above study case, it is understood that transaction of selling Management land should be considered as isolated transaction defined under taxation rulings of 92/3. The income generated from the selling of land by Smith and Jones will be treated as ordinary income under section 6-5 of the ITAA 1997. Statement showing Depreciation amount Assets Base Value Days held Effective life Depreciation Amount Computers $ 1,00,000.00 365 10 $ 20,000.00 Equipment and Furniture $ 1,50,000.00 365 10 $ 30,000.00 Security System $ 30,000.00 350 10 $ 5,753.42 Car $ 60,000.00 365 10 $ 12,000.00 Total $ 67,753.42 Under the current case study, accrual method of accounting must be followed in assessing the taxation income. As defined under the Para 18 of the taxation rulings 98/1, earnings generated by the employer should be evaluated under the cash basis (Robin Barkoczy et al., 2016). Para 20 of the taxation rulings 98/1 further lays down that cash basis method of earning should be regarded as suitable method. Taxation rulings of 92/18 defines that bad debt allowed should be considered for deduction given the income given the income forms the part of assessable income (Barkoczy et al., 2016). The taxation rulings define that bad would not be allowed for deduction if the taxpayer follows the cash basis of accounting. If the bad debt is allowed as deduction then the recovery bad debt should be considered as taxable. Travelling expenditure incurred from home to the place of work is regarded as private and deduction for travelling expenses cannot be claimed as deduction by the taxpayer. As defined under section 25-75 of the ITAA 1997, an entity can claim for deduction for expenses incurred in rent and rates on the premises used for business activities. Division 28 of the ITAA 1997 provides deductions for car expenditure. In the existing scenario, the expenses related to motor vehicle should be considered as deduction. Depreciation in the current case study calculated under the straight-line method on assuming the effective life of the assets. Reference list: Barkoczy, S. (2016). Core tax legislation and study guide.OUP Catalogue. Barkoczy, S., Nethercott, L., Devos, K., Richardson, G. (2016).Foundations Student Tax Pack 3 2016. Oxford University Press Australia New Zealand. Burton, M., Sadiq, K. (2013).Tax expenditure management: a critical assessment. Cambridge University Press. Coleman, C., Hanegbi, R., Hart, G., Jogarajan, S., Krever, R., McLaren, J., ... Sadiq, K. (2010). Principles of taxation law.THE AUSTRALIAN TAFE TEACHER. James, S. (2013).The Economics of Taxation: Principles, Policy and Practice: 2013/14. Fiscal Publications. Jones, S., Rhoades-Catanach, S. (2013).Principles of Taxation for Business and Investment Planning, 2014 edition. McGraw-Hill Higher Education. Kotha, A., Jha, K. (2014). Taxation Law-Fall 2014. Miller, A., Oats, L. (2016).Principles of international taxation. Bloomsbury Publishing. Morgan, A., Mortimer, C., Pinto, D. (2016). A practical introduction to Australian taxation law 2016. Robin Barkoczy Woellner (Stephen Murphy, Shirley Et Al). (2016).Australian Taxation Law 2016. Oxford University Press. Sadiq, K., Coleman, C., Hanegbi, R., Hart, G., Jogarajan, S., Krever, R., ... Ting, A. (2012).Principles of taxation law 2012. Thomson Reuters. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2017). Australian Taxation Law 2017 27th edition.OUP Catalogue.

Saturday, April 25, 2020

problem with russia Essays - Construction, Infrastructure

Russia's most obvious problem is that its Soviet-era infrastructure is crumbling and won't be serviceable for much longer. A massive amount of investment is needed into pretty much everything. The hot spots are power and transport. Before the crisis knocked the economy onto its back, the demand for electricity matched the country's ability to generate it. Any further economic growth was going to result in blackouts, which in turn would become a major drag on growth. The crisis has brought the Kremlin some time, but the problem will resurface in the next few years as the economy recovers. Happily, the Kremlin is well aware of this problem and has already done much of the groundwork. The sector monopolist United Energy Systems has been broken up and the sector was successfully privatised, bringing in far more money than the Kremlin had dared hope for. The next stage of building new capacity has been complicated by the crisis, as no one has any money. But as soon as the economic recovery puts the pressure back on power supplies, the same economic growth will make it easier to borrow. A similar big push to fix the transport system is also well in hand. The rail ministry (once run by Trotsky - they still have his picture on the wall of the headquarters) has been converted into a joint stock company and the state invested a massive RUB800bn ($27bn) into the sector in 2009 alone. Similar fixes are planned for ports and airports, as the state says it will turn all its holdings into joint stock companies and either invest in them itself or raise private money through public-private partnerships. The big omission here on the Kremlin's part is that while they are spending on power and trains, they have ignored badly needed investment into social infrastructure. The president's modernisation programme is doomed to fail unless the state spends equally heavily on education. Likewise, the World Health Organisation released a study a few years ago that concluded the very best returns on investment for the economy were investments into the health system: not only does a healthy population work harder for longer and retire later, but the savings made from not having to care for sick pensioners for decades is incalculable. And the Kremlin's botched pension reform must be fixed. The Kremlin has just hiked pensiosn by 50%. However, there is a hole in the pension fund that already accounts for a quarter of this year's deficit. As the demographic window closes, caused by the aging population, the pension system must be made to pay for itself or this problem will only get worse.

Friday, April 10, 2020

Essay Topics For Seventh Grade Students - Give Them Full Suspension

Essay Topics For Seventh Grade Students - Give Them Full SuspensionIf you are teaching a freshman or an eighth grader and you are using essay topics for seventh grade students, you will need to remember that this is a much more difficult task. That is because seventh graders are at the beginning of their learning process. They are so young that they cannot do the same thing that a seventh grader can do. Their understanding of the syllabus is much more limited and they are still thinking of things that they need to accomplish in order to get that elusive 'B' on their report card.You need to not worry about them being totally black-and-white in their thinking or in their approach because they are just as much capable of learning as any other student out there. But you have to be sure that they are able to understand the concepts that you are trying to teach them in order to be able to make sense of your lesson plans.These essay topics for seventh grade students are not going to be bori ng because you are giving them a great deal of information to handle. In fact, you will have the challenge of being able to tie everything together so that they can properly use the information that you have given them.This means that there will be several different essay topics that you will have to choose from. Just make sure that you pick topics that will help them learn the necessary information that they will need to take in order to be able to use what you have taught them.The easiest way to do this is to keep it all on paper and use it to create a full suspension of the text for them to study. Make it a point to make sure that they are working on the material when they have access to the topic that you have assigned.Keep this on paper in front of them on a regular basis so that theywill know exactly what you want them to be doing. Make sure that you follow through on everything that you have set up.Essay topics for seventh grade students can be very helpful when you are teach ing a child. It allows you to go into detail with them and teach them about the things that they need to know in order to be able to accomplish the goals that you have for them.