Lower the Drinking Age - 924 Words

Lower the Drinking Age Everyone knows that it is illegal to consume alcohol under the age of 21. Why is 21 the magical age that makes a person intelligent and mature enough to consume alcohol? Sure, some adults abuse alcohol and some teenagers would be perfectly able to drink responsibly, but why not 18 or 35 or 40? This seemingly random number, 21, is associated with adulthood, as if the day a person turns 21 they know everything and are mature. The drinking age should be lowered to where one can learn to drink responsibly. First, the drinking age used to be 18 in some states. Many of todays parents were legally allowed to drink at 18. Today, teenagers are faced with more responsibility and are treated more like adults†¦show more content†¦These all may be helpful but if the drinking age was 18 again, this funding could be used for much more worthwhile programs, such as educational grants, scholarships, financial aid, and funding for educational departments within the college or univers ity. Fifthly, with the focus on education about safe drinking instead of restriction, many problems would decrease. American teenagers, unlike European teenagers, do not learn how to drink gradually, safely, and in moderation. Though the per capita consumption of alcohol in countries like France, Spain, and Portugal is greater than in the US, (the rate of alcoholism and alcohol abuse is lower). This comes from educated and gradual drinking. Alcohol is not seen as a magic potion, there is little social pressure to drink, irresponsible behavior is not tolerated, and young people learn at home from their parents how to handle alcohol in a responsible way in Europe. Lastly, if the drinking age would be lowered to 18, everyone would benefit from it. Students would drink less, their drinking environments would be safer, and the general publics tax money would be put to better use. Even though many would say that there are many benefits to the higher drinking age, but the benefits of the lower drinking age outweigh the benefits of the higher drinking age. Because the 21-year-old drinking age is not working, they need to change the law and teach responsible drinkingShow MoreRelatedIs it Right to Lower the Drinking Age?1070 Words   |  4 Pagesunderlying issue. My question is, â€Å"Why should we lower the legal drinking age†? Current proposals to lower the minimum legal drinking age to 18 would have some benefits like increasing revenue for bars and liquor stores. However the risks surpass the benefits. Many people think that if you’re 18 you’re portrayed as an adult, you’re old enough to serve your country, vote, and make your own decisions. In some cases this could be true, but lowering the drinking age would be way too risky for themselves andRead MoreDont lower the drinking Age1229 Words   |  5 PagesDespite the problems that would arise, many people are beginning to feel that the drinking age should be lowered from twenty-o ne to eighteen. Studies have been made; however, no hard evidence suggesting lowering the minimum drinking age would help have surfaced. Although there are countless studies of how alcohol has many harmful effects on teenagers, there is a great deal of negative criticism about what if the drinking age is lowered. Some would say the morally right decision is to not allow teens theRead MoreTo Lower or Not to Lower the Legal Drinking Age to 18, That Is the Question881 Words   |  4 Pagesthat binge drinking is on the rise among college students (Eisenberg n.p.). With an increase of alcohol consumption by underage drinkers, it only seems logical to lower the drinking age to prevent binge drinking, however there are far more consequences to be seen. Lowering the drinking age to 18 will not solve the binge drinking problem among college students but will cause more problems. In this paper I will explain the reason why lowering the drinking age will not stop binge drinking and the adver seRead MoreLower the Drinking Age Essay examples1430 Words   |  6 Pages Lowering the drinking age to 18 would help prevent the crime and personal injuries that are caused by alcohol abuse. Although many states are trying to get the drinking age lowered, there are many groups and national statistics that are keeping the drinking set at 21. For example, â€Å"The National Highway Traffic Safety Administration says laws setting the drinking age at 21 have cut traffic fatalities involving drivers by 13 percent† (Keen). They are hoping that by keeping the age set at 21, peopleRead MoreWhy Lower the Legal Drinking Age?801 Words   |  3 Pagesthat lower the drinking age below 21 lose 10% of their annual federal highway appropriations (Haevens). This is the main reason the legal drinking age has not been lower below 21 years of age.a large number of the general population desires a lower drinking age. In the 25 years since the legal drinking age was set at 21, seven states have tried to lower it. (Wechsier ).It is unfair for the federal government to withhold money from states if they exercise their rights to set the legal drinking ageRead MoreEssay about Lower the Drinking Age906 Words   |  4 PagesLower the Drinking Age Everyone knows that it is illegal to consume alcohol under the age of 21. Why is 21 the magical age that makes a person intelligent and mature enough to consume alcohol? Sure, some adults abuse alcohol and some teenagers would be perfectly able to drink responsibly, but why not 18 or 35 or 40? This seemingly random number, 21, is associated with adulthood, as if the day a person turns 21 they know everything and are mature. The drinking age should be lowered to whereRead More Lower Legal Drinking Age Essays1249 Words   |  5 Pages Since the states increased their drinking age to 21 in 1987, every citizen of this country between the ages of 18 and 20 have been oppressed by the very people elected to power to protect their rights. It is evident that the legal drinking age among Americans should be lowered to the legal age of adulthood, 18 years. At this age, any American can marry without their Parent’s approval and can move out of their guardian’s house and live on th eir own. Why are these adults deprived of their right toRead MoreEssay on Lower the Drinking Age To 18453 Words   |  2 Pages The age of drinking has been an issue in our country for a long time and there are many regards on why the age is set at 21. The federal government should not impose a drinking age of 21. The drinking age should be lowered to the age of 18 for the following reasons; one, most people between the age of 18-20 are drinking alcohol already, and two, you should have the right to purchase alcohol when you reach the age of 18, because that is the age when you are considered and adultRead MoreDo not Lower the Legal Drinking Age825 Words   |  3 Pagesinfringing on personal rights. It’s regarding whether the legal drinking age should be lowered from twenty-one to eighteen. This has been a huge controversy geared exclusively towards college students due to the fact that alcohol consumption at universities is the definitive part of campus life even though the greater part of students are not legally permitted to drink. It is apparent that through the regularity and risks of binge drinking across universities and the high percentage of DUI and alcoholRead MoreEssay about Lower the Drinking Age To 18561 Words   |  3 Pages The drinking age in the United States is a contradiction. At the age of eighteen, one can drive a car, vote in an election, get married, serve in the military and buy tobacco products. In the United States you are legally an adult at eighteen. An eighteen-year-old, however, cannot purchase alcoholic beverages. The minimum drinking age should be lowered from twenty-one in the United States. Unbelievably, the United States citizens trust their sixteen-year-old children to drive three thousand pound

Native Americans During The Revolutionary War - 2840 Words

Prior to the Revolutionary War, the Native Americans were considered to be an essential part to learning and living on the North American landscape. However, after the relationship between the Colonists and British tensed, the Native Americans found themselves in the middle of a war that would divide the Native American people. However, during the course of the war, the Native Americans had to consider who they should fight with/for. While both sides, the British and the Colonists, professed the benefits of fighting with/for them, the Native Americans’ decision would determine the fate of many Indian generations during the course of expansion in North America. On one side, the British offered diplomacy, land, and economic expansion; on the other, the Colonists promoted freedom, equality, and the promise of land. The struggle of the tribes to decide which side to fight for would prove to be the true battle that many of them would face. However, the relationships of the Native A mericans and the English people did not start with the Revolution; it began almost two-hundred years prior in the settlement of Jamestown. In 1607, the first 100 English settlers arrived on the North American continent and settled Jamestown, in what would later become the territory of Virginia. Within the next year, the colony had suffered disease, hunger, and multiple attacks by Native Americans. However, after the settlement of more Englishmen, the local tribes and settlers began to negotiate peaceShow MoreRelated Ages of Faith, Reason, and Romantics Essay880 Words   |  4 PagesAges of Faith, Reason, and Romantics Works Cited Missing The first three time periods in American literature had distinguishing characteristics in their subject matter and writing styles. Puritans wrote about their religious beliefs and daily life during the Age of Faith. During the Age of Reason, the Revolutionary War was going on and much of the writings were political documents as a result of the war. The Age of Romantics brought about the first fictional writings. The three time periods, whichRead MoreRevolutionary Mothers : Women During The Struggle For America s Independence By Carol Berkin1612 Words   |  7 Pagesof the book Revolutionary Mothers: Women in the struggle for America’s independence by Carol Berkin. This comprised of details on women who had been involved in struggling to fulfill the independence of America. Women played their role at facing or creating impact towards the war. This outlines on myriad of women,s lives as well as getting to know the obstacles that they encountered during the war. This aids in br inging out the idea that not only men who played vital roles during the war, but alsoRead More`` Revolutionary Mothers `` By Carol Berkin1194 Words   |  5 Pagesâ€Å"Revolutionary Mothers† is a book written by Carol Berkin in 2005. The book mainly focuses women roles throughout the American Upheaval period. The purpose of writing this book was to help the reader to not only understand these roles but also apprehend the social/cultural norms throughout the struggle of America’s Independence period (Berkin 11). Berkin begins with a brief analysis of the cultural and social norms of women during the American Revolution era. Berkin then examines the way this eraRead MoreAnalysis Of Revolutionary Mothers1693 Words   |  7 Pages Revolutionary Mothers Revolutionary Mothers: Women in the Struggle for America’s Independence. By Carol Berkin. 2005. P. 194. As we study the Revolutionary War we tend to think of the men that revolted, fought, and petitioned, but have we ever thought about what the women did during the war? In Revolutionary Mothers: Women in the Struggle for America’s Independence, we get a chance to see the women’s side of the war and what they did during this troubling time. Carol Berkin shows us what each raceRead MoreThe United States Struggle For Independence1407 Words   |  6 Pagesstruggle for independence was marked by the American Revolution war fought between Britain and the thirteen American colonies from the year 1775 to the year 1783. The war was sparked off because of a number of reasons, among them being the fact that Britain felt its American colonies were not playing their financial part as a colony and they were neither actively participating in the Anglo-French war. The fact that the French were defeated in this war boosted the confidence of the colonies in overthrowingRead MoreThe And Th e War For America1324 Words   |  6 Pagesof the struggle for America we think of the Revolutionary War, or even of the Civil War. We reminisce of tales of bravado and of cunning, of George Washington and our country’s forefathers leading the revolution against the British and of pursuing the dream of a nation free from tyranny. But often the tyranny that this new nation itself took part in is largely glossed over. It is largely accepted that America unfairly pushed out the Native Americans from their homelands, but the means in whichRead MoreThinking Through the Past, Ch. 4 Essay1450 Words   |  6 PagesThe American Revolutionary war began in-part because of economic struggles England faced after securing safety for it’s colonies during the Seven Years War. England needed to increase their taxation on the colonists after the war to pay off its war debts. Prior to these taxes, the colonies were wholly content while under the wing of the British Empire. Not only because the protection the British provided, but also because of their deep reverence for the Motherland. Colonists were angered by withRead MoreRole of Woman During the Revolutionary War1133 Words   |  5 PagesRole of Woman During the Revolutionary War Have you noticed that in most history text books that the role of woman was never truly expressed in detail? Of corse we have heard of Gorge Washington, John Adams, male solders of the Revolutionary war, high ranking officers and the generals; what about the wives? What were the woman’s roles during these times? We should know that all woman were inferior to men, they had responsibilities and rights based on there social status. Most womanRead MoreFrench and Indian War Effects Essay1048 Words   |  5 Pagesand Indian War had an almost innumerable number of effects on the political, economic and ideological relations between Britain and the American colonies. The war touched the entirety of America’s diverse population; from the Native Americans to the soldiers. Some were gladdened by the invigorated ties to England while others were enraged by the economic situation. There is no doubt that the war truly altered and revolutionized the American colonies. As a rule, the Native Americans are perhapsRead MoreThe Revolutionary War And The Declaration Of Independence1586 Words   |  7 Pages Decades following the Revolutionary War and the Declaration of Independence, America continued to face challenges in their young country. Tensions with the British, as well as Native Americans, led to more struggles for America. The British failed to recognize the United States of America as a separate and free country, and by enlisting the help of frustrated Native Americans they continued to be a sore within America. They believed they had rights to some parts of land in western Florida, they

Crime and Gangster Films Free Essays

The gangster genre rose in popularity during the 1930s and most historians locate the beginning of its classical phase at this time. The gangster films became an excellent system to exhibit cinema’s sound capacities: ballistic machine gun fire, screeching tires and sharp streets electrified the screen. The rise also coincided with historical conditions of Prohibition, such as notorious real gangsters, like Al Capone, and violent outbreak, such as the St. We will write a custom essay sample on Crime and Gangster Films or any similar topic only for you Order Now Valentine’s Day Massacre in 1929. They are developed around the malignant actions of Gangsters such as bank robbers, underworld bosses, or ruthless criminals who disobey the law, violently murdering and stealing their way through life. Gangster stories often highlight the life of a gangster figure or victims of the gangster. They sometimes also portray the rise and fall of gangsters through their personal power struggle and conflict with the law, or competing gangsters. Headline-grabbing situations, real-life gangsters, or crime news have often been used in crime films. Gangster/crime films are usually set in large, jam-packed cities, to provide a view of the covert world of the gangster: contraband, dark nightclubs or streets with flashy neon signs, super cars, tons of cash, bars, run down homes or boarding houses. Unusual locations for crimes often add an element of adventure and wealth. Writers conjured up appropriate gangland lingo for the tales, such as â€Å"tommy guns† or â€Å"molls. † Film gangsters are usually selfish, street-smart, corrupt, and self-destructive. Rivalry with other criminals in gangster warfare is often a significant plot characteristic. Crime plots also include questions such as how the criminal will be seized by police, detectives, special agents or legal authorities, or mysteries such as who stole the valued object. They rise to power with a tough cruel facade while showing an ambitious desire for success and recognition, but underneath they can express sensitivity and gentleness. Howard Hawk’s Scarface: The Shame of A Nation was a brutal film in the crime genre. The star was Paul Muni as a hoodlum in the Prohibition-Era Chicago. The film depicted twenty eight deaths and was the first movie to use a machine gun. This violent production caught the attention of the Hays Code. Ultimately, the debate lead to the new Hays Production Code which censored such violent acts in films. After this censoring, the focus went more on the good side of the law. They glorified the cops, federal agent, and detectives, while putting a gray shade on them as though they were good gangsters. They would use brutal methods to capture criminals. The end of the Second World War and the loosening of censor codes gave the blood and violence back to the crime and gangster genre. Arthur Penn’s Bonnie and Clyde set new standards for violent behavior. The film’s graphic finale showed the very sadistic end of the gangster lovers. Directors also took a new take on the expected image of the gangsters. The Mafia had taken over and gangster films were never the same. If the 1930s were about the rise and fall of the gangster, the 1970s Mafia were about the rise and continuous rise of the Mafia family. The American dream had been achieved by the previous ‘losers’. Francis Ford Coppola’s directed Mario Puzzo’s bestselling novel The Godfather, The Godfather Part II, and eventually The Godfather Part III. It was a classic particularly in its rich portrayal of the Mafia family. The films showed a different side of the gangland as a tightly knit family that is run more like a business than a vague operation. Other 1970s films showed the other side of the force in the violent and abusive tactics of the detectives trying to catch criminals. Clint Eastwood starred as the detective known as â€Å"Dirty† Harry Callahan who took down criminals with an over-sized Magnum. Gangster stories are a barometer of our society. Although, we try desperately to ignore the dark side to what we wish to be a civilized society, gangster and crime films show us the thinness of that civility. . Gangsters and criminals, and the way we portray them on film, show how we are really close to that beast inside. How to cite Crime and Gangster Films, Papers

Taxation Ruling Financial Income Year

Question: Discuss about the Report for Taxation Ruling of Financial Income Year. Answer: 1. Issue The critical issue in this case is to examine the tax residency status of Juliette for the income year FY2015 and FY2016 based on the tax ruling TR 98/17 and other relevant rulings and legislations. Rule According to the tax law of Australia, the tax residency of persons can be determined with reference to the norms described in the subsection 6(1) of ITAA, 1936. There are certain specific tests in order to decide the tax residency of an individual for a particular financial or income year which are defined in the tax ruling TR 98/17 (ATO, 1998), There are four major tax residency tests that are available to ascertain the tax residency status of an individual in Australia Domicile Test 183 Day Test Residency Test Superannuation Test If the concerned individual satisfies any of the above mentioned tests of tax residency, then he/she would be considered as Australian tax resident for that particular assessment period. The imperative condition in this scenario is that these residency tests will examine the tax residency of the concerned person for the same financial year and not for next year or for past year. Hence, it can be said that these residency test need to be applied on an annual basis considering the various facts (Gilders et. al., 2015). A brief discussion about these residency tests is described below Domicile Test It also termed as Abode Test as per the tax ruling. This test is applicable for those persons, who have Australian domicile but are currently residing on the foreign territory due to the involvement in the personal or professional commitments or other specific purposes. There are two essential conditions that must be satisfied by the individual in order to pass domicile test (Nethercott, Richardson Devos, 2016). The concerned person must have Australian domicile according to the norms of Domicile Act, 1972. The person should have a permanent residence with in Australian region as discussed in Levene v. I.R.C.(1928) A.C.217 Hence, if the concerned person has fulfilled the above conditions of domicile test, then in such cases he/she will be declared as a tax resident of Australia for that particular financial year. The location of the permanent abode of the concerned tax resident is also a pivotal element that would be taken into consideration. These elements are highlighted in the tax ruling IT 2650. The Tax Commissioner also follows this tax ruling to determine the location of permanent abode taking all case facts into cognizance (Barkoczy, 2015). 183-Day Test There are two major provisions of 183 day test highlighted in tax ruling that must be satisfied by the concerned person in regards to pass 183-Day test (CCH, 2015). The concerned person must reside in Australian territory for a minimum period of 183 days in the given financial year. It is not essential that this stay is of continuous basis and may be conducted with breaks. There should not be any doubt by the concerned income tax authority i.e. Tax Commissioner in regards to the willingness on the part of the concerned person to make Australia as a permanent residence place in future. It is not essential that the present intent must be satisfied in future, but the intent and willingness to reside in Australia on permanent basis is essential. If any of the above mentioned provision is not satisfied from the part of the concerned individual then, this test cannot be passed to ascertain the tax residency (Sadiq et. al., 2015). Residency Test The essential factors of residency test as per the highlighted part of tax ruling are discussed below (Hodgson, Mortimer and Butler, 2016). Prime intention to reside in Australian Territory Personal and Professional Relations in Australia Fixed assets in Australia Social interactions A brief outline about the above highlighted factors, which are considered the pivotal factors in order to examine the tax residency of the concerned individual, is presented below. Prime intention to reside in Australian Territory It has been observed that there are many reasons for the taxpayer to reside in the Australian territory but the prime intent or main reason is accountable in order to apply the residency test. For example, any temporary abode caused by travelling cannot be the taken into consideration as it would be insignificant.. If educational or employment commitment is the main objective to reside in Australia, than this can be assumed significant under this test. It indicates the willingness on the part of the concerned person to make permanent residence in Australia in upcoming future. The duration of stay in Australia is another crucial element in this regards which is highlighted in the FC of T v. Pechey 75 ATC 4083; (1975) 5 ATR case. Any employment for a shorter period will not be liable for an Australian tax residency due to its insignificant duration of stay (Deutsch et. al., 2015). Personal and Professional Relation The nature of the ties that the concerned taxpayer has in Australia is imperative factor. This factor also depends on the relation of the taxpayer with the country of origin. This was highlighted in the Peel vs The Commissioners of Inland Revenue (1927) 13 TC 443 case. The nature of the tie on the part of the concerned taxpayer can be professional level or personal level. This indicates the extent of willigness of the taxpayer to make a permanent abode in Australia in the near future (Barkoczy, 2015). Fixed assets in Australia This factor of tax residency involves the number of fixed asset maintained by the concerned taxpayer, who is inhabiting in Australian territory and it can be viewed in the judgment of The Commissioners of Inland Revenue v. F L Brown (1926) 11 TC 292 case. Retaining high amounts of fixed asset in Australia highlights the long term plan of the individual to stay in Australia (Gilders et. al., 2015). Social Relations The exclusive participation in social occasions in order to develop social relations with the residents and also by taking the membership of clubs and community firms showed the involvement of the concerned taxpayer in the social sphere. This also suggests the willingness on the part of the taxpayer to stay in Australia for long term. If the living life style of the individual in Australia is similar to that in country of origin, then also it implies that the Australian tax residency be conferred (Sadiq et. al., 2015). Superannuation Test This test is applicable only for Australian government officers and employees, who are residing on foreign land. Their tax residency can be obtained on the basis of the involvement of the officers in either of the below mentioned superannuation schemes of government (CCH, 2015). PSSS (Public Sector Superannuation Scheme) CSS (Commonwealth Superannuation Scheme). Application Facts about the case: In this particular case study, Juliette was a well-known dancer whose country of origin is England. A United State based company enacted an employment contract with Juliette in England. The contract was in regards to offer choreography for a new stage musical show at a private theatre located in Australia. The contract was of two years starting from 15 March 2015 to 15 March 2017. It was decided that the company will credit the payment of AUD $70,000 after every six month of employment in the Swiss bank account of Juliette. The employment was stated to start in March, 2015. However, she came to Australia in the month of February, 2015 in order to make a bus trip to visit Australia. She had to return back to England in the same month due to unexpected health issue of her mother. On May 1, 2015 she came back for fulfilling her contractual obligations. Over a period of time, she was in love with a co-choreographer (Romeo) in the same company and leased a small flat situated in Sydney. I n August, 2015 she purchased a flat and in September 1, 2015 got married with Romeo and started residing there with Romeo. After some time of marriage, she again went to England due to her mother illness in October 15, 2015. She stayed there with her mother till April 14, 2016. She came back to Australia then since her mother had passed away Determination of tax residency status of Juliette based on the tax residency tests is indicated below. For the period of 2014-2015 Domicile test cannot apply in this case because Juliette does not possess Australian domicile. According to the figures given in the case, it has observed that Juliette has spent only three months in Australian territory in the time duration 2014-2015. Hence, she has spent only three month in a particular financial year also she was not involved in any personal tie or relation in Australia. Additionally, she did not own any fixed asset in Australia in this duration. Therefore, Juliette cannot fulfil the requisite of residency test. Juliette did not stay in Australia for the minimum duration of 183 days. Hence, 183-Day test is not applicable in this scenario. Juliette is not a government employee of Australia, hence this test also not applicable. 2.) For the period of 2015-2016 Domicile test cannot apply in this case also, since she does not possess Australian domicile. It has observed from the mentioned information that Juliette was involved in the personal as well as profession relation during the period of 2015-2016. She got married to Romeo and also she was performing her employment commitments with the help of Romeo, when she was taking care of her mother in England. Beside this, she also bought a house in Australia where she was residing with husband Romeo. Hence, it is apparent that the facts above tend to satisfy the essential conditions that are required to pass this particular residency test. She spent 183 days in Australia which can be calculated from the below figure (Duration from July 1, 2016 to October 15, 2016)+ (Duration from April15, 2016 to June 30, 2016) = 183 days Also, her mother got expired in England, which was her country of origin which is why she had to go to England. Hence, there was no intent on the part of Juliette to reside in her country of origin. She was willing to settle on permanent basis in Australia with her husband Romeo and had also bought a house in Australia. Hence 183-Day test is also satisfied based on the above arguments Superannuation test fails in this case, because Juliette was not a government employee of Australia. Conclusion Based on the above analysis of the case, it can be concluded that during the time period of 2014-2015, Juliette cannot be considered as Australian tax resident due to the failure of all four respective residency tests of tax highlighted in the tax ruling TR 98/17. Although, Juliette is termed as an Australian tax resident for the time period 2015-2016, because she has passed both residency test and 183 day test described in the tax ruling TR 98/17. 2. As per the case details, George has a rental property and the objective is to derive this rental propertys income statement taking into consideration all the deductions available on account of repairs and maintenance, other expenses, capital works deductions and depreciation. This is summarised as shown below (ATO, 2015). Calculations The relevant calculations are summarised below. Management Commission is 5% of the income = (0.05)*13900 = $ 695 Deduction for capital works in on account of longer lasting roof replacement = (0.025)*15000 = $ 375 The depreciation schedule for the property is shown below. The explanation with regards to the various items that are used for computation of rental income is given below. In the given case, the damaged roof is not repaired but replaced with a new roof which has an additional life. This would imply capital spending instead of repairs in line with IT 2167 made for the increasing the value of the building and also its life. As a result, deduction would be available on this cost @ 2.5% per annum for 40 years (ATO, 2015). The expenses that the taxpayer incurs in regards to the rental property management would be deductible and therefore the management commission deduction has been claimed in the rental property income statement (ATO, 2015). The general expenses related to rental property repair and maintenance are deductible provided the damage is on account of renting or damage in any natural calamity. Here such costs have been included as part of expenses to compute the net income from property (Taxation Ruling TR 97/23) The decline in the value of the assets of the property has been calculated as shown in the depreciation schedule above and it has been done in accordance with the prime method. The ATO allows deduction for this provided all the assets are qualified assets which is true in the given case. Also, it is noteworthy that for assets whose total cost is lower than $ 300, then instead of following the prime method, the total cost could be claimed as depreciation only when the property is bought (ATO, 2016) References ATO (1998), Taxation Ruling TR 98/17. Retrieved on August 20, 2016 from https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 ATO (2015), Rental Properties 2015, Retrieved on August 20, 2016 from https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Rental-properties-2015.pdf ATO (2016), Rental Property Expenses, Retrieved on August 20, 2016 from https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Investments,-including-rental-properties/Rental-property-expenses/ Barkoczy,S. (2015), Foundation of Taxation Law 2015,North Ryde: CCH Publications, CCH (2015), Australian Master Tax Guide 2015, Sydney: CCH Australia Limited Deutsch, R., Freizer, M., Fullerton, I., Hanley, P. and Snape, T. (2015), Australian tax handbook, Pymont: Thomson Reuters Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. (2015), Understanding taxation law 2015, LexisNexis/Butterworths. Hodgson, H., Mortimer, C. and Butler, J. (2016), Tax Questions and Answers 2016, Sydney, NSW, Australia: Thomson Reuters. Nethercott, L., Richardson, G. Devos, K. (2016), Australian Taxation Study Manual 2016, Sydney, NSW, Australia: Oxford University Press Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W. and Ting, A. (2015),Principles of Taxation Law 2015,Pymont:Thomson Reuters Tax rulings, Legislations and Cases Income Tax Assessment Act, ITAA, 1936 Income Tax Assessment Act, ITAA, 1997 Domicile Act 1972 Taxation Ruling TR 98/17 Taxation Ruling TR 97/23 Income tax ruling IT 2650 Income tax ruling IT 2167 FC of T v. Pechey 75 ATC 4083; (1975) 5 ATR Levene v. I.R.C.(1928) A.C.217 Peel vs The Commissioners of Inland Revenue (1927) 13 TC 443 The Commissioners of Inland Revenue v. F L Brown (1926) 11 TC 292

Hamlet (Revenge) Essays - Characters In Hamlet,

Hamlet (Revenge) Revenge. Revenge causes one to act blindly through anger, rather than through reason. It is based on the principle of an eye for an eye, but this principle is not always an intelligent theory to live by. Young Fortinbras, Laertes, and Hamlet were all looking to avenge the deaths of their fathers. They all acted on emotion, and this led to the downfall of two, and the rise to power of one. Since the Heads of the three major families were each murdered, the eldest sons of these families swore vengeance, and two of the three sons died while exacting their acts of vengeance, revenge is a major theme in the Tragedy of Hamlet. There were three major families in the Tragedy of Hamlet. These were the family of King Fortinbras, the family of Polonius, and the family of King Hamlet. The heads of each of these families are all slaughtered within the play. Fortinbras, King of Norway, was killed by King Hamlet; slain by sword during a man to man battle. "?our valiant Hamlet-for so this side of our known world esteem'd him-did slay this Fortinbras." This entitled King Hamlet to the land that was possessed by Fortinbras because it was written in a seal'd compact. Polonius was an advisor to the King, and father to Laertes and Ophelia. He was nosy and arrogant, and he did not trust his children. He was killed by Young Hamlet while he was eves dropping on a conversation between Hamlet and his mother. "How now! A rat? Dead, for a ducat, dead!" King Hamlet was the King of Denmark, and Hamlet's father. He had killed King Fortinbras, only to be killed by his brother, Claudius. "?My offense is rank, it smells to heaven; A brother's murder?" Each of these events effected the sons of the deceased in the same way, it enraged them. Every one of the three eldest sons had one thing in common, they all wanted revenge for a slaughtered father. In the time in which this play is set, avenging the murder of a father was part of one's honor, and had to be done. All of the three sons swore vengeance, and then acted towards getting revenge for the deaths of their fathers. Young Fortinbras was deeply enraged by the death of his father, and he wanted revenge against Denmark because of this occurrence. Fortinbras wanted to, by force, regain the lands that had been lost by his father to Denmark. "?Now sir, young Fortinbras?as it doth well appear unto our state-but to recover of us, by strong hand and terms compulsative, those foresaid lands so by his father lost?" Claudius sends messengers to talk to Fortinbras' uncle, the new King of Norway. He forbid Fortinbras to attack Denmark, and instead convinced him to attack the Poles to vent his anger. "?His nephew's levies, which to him appear'd to be a preparation 'gainst the Polack; But better look'd into, he truly found it was against your highness?On Fortinbras; which he, in brief, obeys, receives rebuke from Norway, and, in fine, makes vow before his uncle never more to give the assay of arms against your majesty." Laertes found out about his father's death, and immediately returned home. He confronted the King and accused him of the murder of his father. Claudius told Laertes that Hamlet was responsible for his father's death. He then decides to kill Hamlet to avenge the death of his father. He and Claudius concoct a plot to kill Hamlet. Hamlet dies of wounds from the poisoned tipped sword Laertes used. "?Hamlet, thou art slain?The treacherous instrument is in thy, unbated and envenom'd?" Hamlet was deeply sorrowed by his father's death. He spoke to a ghost, and this ghost stated that his father's death was a murder, by the hand of his uncle, Claudius. "The serpent that did sting thy father's life now wears his crown." Hamlet was astonished, and then swore vengeance for his father's death. He then proceeded to try and prove his uncle's guilt, and then finally kills him while he himself is dying of poisoned wounds inflicted by Laertes during their duel. "The point envenomed too! Then venom, to thy work?Here, thou incestuous, murderous, damned Dane, drink off this potion,-is thy union here? Follow my mother." This left the King dead, and his father's death avenged. The lack of thought used in exacting the revenge led to the deaths of both Laertes and Hamlet. Laertes planned with Claudius to kill Hamlet with the poisoned tipped sword,

Financial Analysis of Pakistan International Airlines Essays

Financial Analysis of Pakistan International Airlines Essays Financial Analysis of Pakistan International Airlines Essay Financial Analysis of Pakistan International Airlines Essay Submitted by Chemical Engineer Adnan Khalid Submitted to : Dr rashid Ahmed Institute Of Business and Management, UET, Lahore. PAKISTAN INTERNATION AIRLINES Back ground and History Airline Industry General Environmental Analysis The airline industry is very stable and unlikely to change in the near future. There are many reasons for this. Air travel continues to grow and will continue in this fashion as long as the economy stays in an upward trend. US domestic air traffic grew 2. 3% in 1999 and 3. 5% in the first six months of 2000 according to Air Transportation Association. The percentage of flyers has increased an average of 2% each year and the percentage of people who have ever flown before increased from 73% in 1993 to 81% in 1997. (Airport Transport Association, Internet). The top three reasons that people fly are business trips (47%), visiting relatives (38%) and going on vacation (13%). Most airline revenues are gained from the fares they charge these passengers, but they also earn ancillary revenues from transporting mail, shipping freight, selling in-flight services and from serving alcoholic beverages (Airport Transportation Association, Internet). The primary target market of airline passengers today is the business traveler because business trips account for the majority (47%) of airline flights. Airline industry has been subject of intense price competition since it was deregulated, and the result has been a number of new carriers which specialize in regional service and no-frills operations. These carriers typically purchase older aircraft and often operate outside the industry-wide computerized reservations system. In exchange for these inconveniences, passengers receive low fares relative to the industry as a whole. This research examines two low fare air carriers, ValuJet and Southwest Airlines. By investigating these air carriers, we can better understand the economic impacts of price versus service in the airline industry as a whole, as well as, the impacts on passenger and investor confidence. Until 1978, air transport rates were approved by the government, which meant that price was not a primary competitive factor. Instead, airlines would compete on service and image. : The airline industry was dominated by giants (American, United, and TWA) which offered nationwide and some international service, and by regional carriers, such as Southwest, which offered short trips between airports not served by the nationals. 1 MARKET INFORMAITON DIRECTORS REPORT TO THE SHAREHOLDERS The Directors are pleased to report that the airline has earned a pre-tax profit of Rs. 1. 5 billion in the first quarter of 2003 as against a profit of 1. 1 billion in the first quarter of 2002. Total revenue for the quarter amount 13. 05 billion as against Rs. 197 billion in the corresponding quarter showing an over all increase of 9% over the same period last year. Expenses for the current quarter amounting to Rs. 11. 07 billion indicate an increase of 8% over Rs. 10. 2 billion expenditure last year. This is mainly due to increase in fuel prices in the international markets and an ad hoc provision for increase in employees salaries and allowances. Issue of Term Finance Certificates (TFCs) As reported in the Annual Report 2004 the airline launched Term Finance Certificates (TFCs) for Rs. 15. 14 billion in February 2004. The issue was the largest in the history of Pakistan financial market. Despite the size, the issue was over subscribed up to the extent of 40% showing confidence in the policies followed by the airline Management. The airline has utilized the money wised through TFCs to pay off bridge financing of Rs. 7. 73 billion borrowed earlier. The airline has also liquidated its liabilities towards employees fund over due creditors amounting to Rs. 4. 27 billion Market Development In the first quarter the airline has increased passenger capacity by 10% over same period last year. In the international markets passenger capacity has been increased by 6% and domestic markets by 8%. Capacity for Hajjis for Hajj 2003. This year airline was successful in operating Hajj flights for 108,000 Hajjis as compared to 91,000 in 2002. The airline achieved passenger growth of 7% in the first quarter of 2003 over the same period last year. Increase in the international as well domestic markets excluding Hajj was up to the extent of 4%. The airline has also been able to float excess cargo capacity and increase its utilization. Cargo capacity was increased by 9 % whereas its utilization was 23% over last year the same quarter. PIAS SUBSIDIARIES + ASSOCIATED COMPANIES PIAS SUBSIDIARIES 1. 2. 3. 4. 5. 6. PIA Holdings (Pvt. ) Limited Duty Free Shops Limited International Advertising (Pvt. ) Limited Skyrooms (Pvt ) Limited Airport Hotel, Karachi Airport PIA Shaver Poultry Breeding Farms (Pvt) Limited Midway House (Pvt. ) Limited Hotel Midway House, Karachi Airport ASSOCIATED COMPAN IES (Overseas) 1. 2. 3. 4. PIA Investments Limited Minhal incorporated Pakistan Pakistan Services Limited Pakistan Tourism Development Corporation Limited. 3 PIA Domestic Route Map 4 WEIGHTED AVERAGE COST OF CAPITAL Capital Assets Pricing Model CAPM is a model based on proposition that my stocks required rate of return is equal to the risk free rate of return plus a risk premium, where risk reflects diversification. Portfolio Returns: The expected return on a portfolio k^p is simply the weighted average of the expected returns on the individual stocks in the portfolio, with the weights being the fraction of the total portfolio invested in each stock K^p = W1K^1 + W2K^2 + W3K^3 + - + WnK^n The portfolio return of Askari Bank is as follows K^p = 0. 16(88. 67%)+ 0. 16(1. 4%)+ 0. 16(7. 2%) + 0. 16(2. 716%) = 15. 9 % 5 Correlation Co-efficient (r): A measure of the degree of relationship between the two variables The stock will be perfectly negative correlated when one stock move up and other stock or security move down, move in the opposite direction R = -1. 0 Perfectly positively correlated stocks would move up and down altogether R = +1. 0 Cost of Debt Financing Debt financing is when a creditor decides to loan funds in exchange for reimbursement in the future with accumulated interest. Debt financing is generally considered smart because debtors to not surrender any ownership interests in their business. Debt financing comes in two forms, secured and unsecured A secured loan is an agreement to pay the debt back at a later date. If the debtor ever defaults on the loan agreement, then the creditor can recover their money by confiscating the property or asset used to secure the debt. An unsecured loan is also a promise to payoff a debt. An unsecured loan differs from a secured loan because u don’t have to grant the creditor interest in any specific property to support the promise. In case if bankruptcy, the unsecured creditor is frequently the last to be paid if the borrower runs into difficulties. 6 Cost of Debt financing In Pakistan Outside Pakistan 006 15,532,870 370,185 15,903,055 2005 11,038,399 422,535 11,460,934 Particulars of borrowing from financial institutions In local currency In foreign currency 15,532,870 370,185 15,903,055 11,038,399 422,535 11,460,934 Details of bowering from Financial Institutions In Pakistan local currency Secured Borrowing from State bank of Pakistan under export refinance scheme Unsecured Call borro wings 90,000 15,532,870 220,000 11,038,399 7,328,515 8,114,325 3,392,329 7,426,070 Outside Pakistan – foreign currency Overdrawn accounts unsecured 370,185 15,903,055 422,535 11, 460, 93 7 Cost of Equity Financing Equity financing employee’s stock ownership plans. The company issues stocks to get the money. In return the company gives dividends and interest to them. Authorized Capital 150,000,000 ordinary shares of Rs. 10 each 2006 1,500,000 2005 1,500,000 Issued, subscribed paid up 67,500,000 ordinary shares of Rs. 10 each issued for cash 675,000 675,000 46,667,943 ordinary shares of Rs. 10 each issued as fully paid Bonus shares 466,680 1,141,680 412,314 1,087,314 GROWTH ANALYSIS OF PIA 8 TOTAL ASSETS Rupees in million 90,000 80,000 70,000 60,000 50,980 50,000 40,000 30,000 20,000 10,000 0 70,313 5,387 Assets 2004 2005 2006 Total assets of PIA in 2004 were 50,980 million which increased to 70,313 million in 2005 which further increased to 85,387 million in 2006. The growth rate was about 38% in 2004and was about 21. 44% in 2006. TOTAL LIABILITIES 9 Rupees in millions 90,000 80,340 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 48,402 66,140 Liabiliies 2004 2005 2006 Liabili ties in 2004 were 48,402 which increased to 66,140 in year 2005and they further increased to 80,340 in year 2006. The growth rate in 2005 was 36. 65% and in 2006 it was about 21. 50 %. Although there is increase in liabilities in these three years but the growth rate reveals that as compared to 2005 the percentage increase is quite low in 2006. SHAREHOLDERS’ EQUITY Rupees in million 10 1,160 1,142 1,140 1,120 1,100 1,080 1,060 1,040 1,020 1,000 980 1,036 1,087 Equity 2004 2005 2006 Shareholders’ equity in 2004 was 1,036 and there was a slight increase in 2005 up to 1,087. The equity increased to 1,142 in 2006. The growth rate shows 4. 92% increase in 2005 and about 5. 06% increase in 2006. The percentage increase in 2005 is more than the percentage increase in 2004. NET INCOME 11 Rupees in Million 1200 1000 800 600 400 200 0 2004 2005 551 687 1,103 Net income 2006 Net income means the income or the profit available to shareholders after taxation. Net profit in 2004 was 551 which increased to 24. 68% i. e. to 687 in 2005 and 60. 55% i. e. 1,103 in 2006. OPERATING INCOME 12 Rupees in million 2,000 1,500 1,244 1,000 500 0 2004 2005 1,008 1,902 Operating income 2006 Operating in come means earnings before interest and taxation (EBIT). EBIT in 2004 was about 1,008, in 2005 it was about 1,244 and in 2006 it was about 1,902. Growth analysis reveals 23. 1% increase in earnings in 200 and 52. 89% in 2006. 13 EARNINGS PER SHARE Figures in Rupee 10 9 8 7 6 5 4 3 2 1 0 9. 66 6. 32 5. 3 Earnings per share 2004 2005 2006 EPS= NP / Numbers of equity share Earnings per share (EPS) in 2004 were 5. 3 which increased by 19. 24% in 2005 and 52. 85 % in 2006, which is due to 60. 55 % boost in the net profit in year 2006. 14 TAXATION Rupees in Million 800 700 600 500 400 300 200 100 0 2004 2005 458 557 799 Taxation 2006 Taxation in 2004was 7, 99 which is 43. 45 % more than 2005. And taxation in 2005 was 557 which was 21. 62 % more than 2006. The increased rate of axation is due to increase in net profit. 15 RATIOS OF PIA Liquidity ratio CURRENT RATIO = CURRENT ASSETS CURRENT LIABILITIES = 4. 48 TIMES = 4. 18 TIMES 2004 2005 This ratio shows that the current ratio of PIA decline and the difference of 0. 3 comes up . DEBT MANAGEMENT RATIOS DEBT RATIO = TOTAL DEBT TOTAL ASSETS 2004 2005 = 17. 8 % = 20% The debt includes both current liabilities and long term debt . This debt ratio shows that PIA has taken more loans as compared to previous year. TIMES INTEREST EARNED (TIE) RATIO = EBIT INTEREST CHARGES 16 2004 2005 = 1. 36 times = 2. 98 times The TIE ratio measures the extent to which operating income can decline before the firm is unable to meet its annual interest costs. PROFITABILITY RATIO Profitability is the net result of a number of policies and decisions . The profitability ratios show the combined effects of liquidity, assets management and debt management on operating results. BASIC EARNING POWER (BEP) = EBIT TOTAL ASSETS 2005 2006 =2. 1 % = 2. 79 % This ratio shows the raw earning power of the firm’s assets before the influence of taxes and leverage and it is useful for comparing AIRLINE with different tax situations and different degrees of financial leverage. There is increase in earning power ratio because in 2005 it was 2. 1 percent which in 2006 increased to 2. 79 percent. RETURN ON TOTAL ASSETS = NET INCOME TOTAL ASSETS 17 2005 2006 = 1. 1% = 1. 4 % RETURN ON COMMON EQUITY = NET INCOME COMMON EQUITY 2005 2006 = 20. 3 % = 23. 9 % The return on the total assets and common equity has increased . MARKET VALUE RATIOS PRICE / EARNING (P/E) RATIO = PRICE PER SHARE EARNINGS PER SHARE 2005 2006 = 4. 46 TIMES = 5. 33 TIMES 18 RATIOS OF PIA Liquidity ratio CURRENT RATIO = CURRENT ASSETS CURRENT LIABILITIES = 2971418 1171755 = 2. 53 TIMES . AEROASIA current ratio is below average . Its liquidity position is relatively weak . DEBT MANAGEMENT RATIOS DEBT RATIO=TOTAL DEBT TOTAL ASSETS = 13589590 67328388 = 20. 1 % TIMES INTEREST EARNED (TIE) RATIO= EBIT INTEREST CHARGES =10 TIMES. The AEROASIA is covering its interest charges by a high margin of safety. 19 PROFITABILITY RATIOS BASIC EARNING POWER (BEP)= EBIT TOTAL ASSETS = 153588 2608454 = 5. 8% RETURN ON TOTAL ASSETS = NET INCOME TOTAL ASSETS = 669447 67328 = 9. 9 % The AEROASIA return on total assets is perfect. RETURN ON COMMON EQUITY = NET INCOME COMMON EQUITY = 669447 4125711 = 16. 2 % 20 MARKET VALUE RATIOS PRICE / EARNING (P/E) RATIO= PRICE PER SHARE = 10 EARNINGS PER SHARE 2. 63 = 3. 8 TIMES. CORPORATE ACHIEVEMENTS FOR ACBL Winning isnt everything, its the only thing. Amidst tough competition, our efforts to go an extra mile in providing superior services to our customers have been acknowledged at the national as well as international levels. These acknowledgements serve as a great source of encouragement and appreciation at one hand and inspire us to perform even better, on the other. PIA has been honored with the THE BEST AIRLINE 21 Common size balance sheet For the years Ended December31,2005and2006. DESCRIPTIONS 2005 % Assets: Cash and balances with treasury banks Balances with other banks Lendings to financial institutions Investments Advances Other Assets Operating fixed Assets Defferred tax assets Liabilities: Bills payables Borrowings from financial institutions Deposits and other accounts Sub-ordinated loans Liabilities against assets subject to lease Other liabilities Deferred tax liabilities Net Assets Represented by: Share capital Reserves Unappropriated profit Surplus on revaluation of assets- net of tax Note: Percentages are calculated by taking group total as base . . 82% 3. 10 6. 75 25. 80 52. 44 1. 67 2. 31 1. 21 19. 75 76. 74 0. 040 1. 190 1. 007 2006 % 7. 59% 1. 85 4. 85 38. 02 42. 7 2. 58 2. 36 0. 91 17. 32 78. 21 0. 0024 1. 493 1. 96 22. 62 54. 67 22. 65 26. 05 46. 47 27. 40 22 Common size profit and loss account For the years Ended December31, 2005and2006 DERIPTIONS 2005 % Mark up/ return/ interest earned 170. 76% Mark up/ return/ interest expense 57. 8 Net mar k up/ interest income 112. 53 Provisions against non performing loans and 12. advances Provisions for diminution in the value of investments 100 Bad debts written off directly Net mark up / interest income after provisions 21. 95 Non mark up /interest income: 1. 57 Fee, commission and brokerage income 4. 72 Dividend income 11. 67 Income from dealing in foreign currencies 39. 97 Other income Total non markup/interest income 60. 20 Non mark up/ interest expense: Administrative expenses 0. 051 Other provisions/ written offs 60. 25 Other charges Total non mark up/ interest expenses 36. 2 Profit before taxation: Taxation – current (3. 16) prior year`s deferred Profit after taxation: 46. 23 Unappropriated profit b/f Profit available for appropriation Appropriation: 9. 24 Transfer to: 9. 57 Statutory reserves 4. 70 Proposed cash dividends (Rs 2 per share) 22. 63 Capital reserves(reserves for bonus shares issuance) Revenue reserves Note: Earnings per share has increased by 62% as compared with previous year. And percentages are calculated by taking net mark up/ interest income as 2006 % 325. 5% 202. 6 123. 53 23. 5 0. 002610 100 27. 97 1. 80 12. 20 14. 77 56. 75 73. 15 0. 143 73. 25 29. 50 8. 060 46. 009 9. 21 14. 50 3. 23 19. 05 23 Conclusion Although there is a NOW A LOT OF COMPETITION IN AIRLINES BUT EVEN THAN IN PAKISATN PIA IS LEADING AIRLINE It is successfully achieving its targets and that is the main reason that this airline is growing day by day and doing a profitable business. They should provide good services to their costumers. Better food Re commendations 24

Electronic Medical Record (EMR) Systems Research Paper

Electronic Medical Record (EMR) Systems - Research Paper Example Though there are systematic reviews concluding that EMRs have the potential to reduce medication errors, save clinicians’ time, promote adherence to evidence-based guidelines in management of various health conditions, and improve patient safety; adoption of EMR systems is still low in health care setting (Jones, & Blavin, 2013; King, Patel, Jamoom, & Furukawa, 2014). According to Jones, and Blavin (2013), only 1.5% of the non-federal acute care facilities had a comprehensive electronic health record system in 2008 while only 7.6% had installed basic EMR. To facilitate widespread adoption and utilization of HITs, the Congress passed the Health Information Technology for Economic and Clinical Health (HITECH) provisions of the American Recovery and Reinvestment Act of 2009, with an overarching aim of enhancing the efficiency, quality as well as safety of the American health care system (Silow-Carroll, Edwards, & Rodin, 2012). Through Medicaid and Medicare EHR programs, HITECH av ails financial incentives to eligible health care providers and hospitals that adopt and demonstrate meaningful use of the health information technology. The meaningful use legislation seems to be associated with increased adoption and implementation of EHR systems in various health care settings. For instance, in the year 2012, about 17% of non-federal acute care health care centers reported to be using a comprehensive EHR system while 27.6% reported to have adopted a basic EHR system.

History Education in Primary Schools Essay Example | Topics and Well Written Essays - 2000 words

History Education in Primary Schools - Essay Example The pedagogical imperative of such historic education was to harbor conformity, rather than the modern notion of enabling critical though. 1 Colonialism and the World Wars brought about a change in how history would be taught, especially after Education became the state’s function. The emphasis then shifted towards a nationalistic approach of teaching history, what we term as propaganda. We now we live in an era where history is studied in a global context, with the supplementary aim of creating a sense of multiculturalism and diversity. Among the roles of history education, especially in the current context of increased cross cultural interaction, the role of History Education includes: 2 Schools as Social transmitters Promoting active Citizenship Making History Real Promoting Positive Values The same study suggests that debate on the role of history education usually occurs on: Nature of truth Tempering truth Avoiding Moral Relativity While the methodology and focus of histo ry education might be a matter of debate, the importance of this area of study remains uncontested, particularly from a functional aspect. FOCUS OF HISTORY EDUCATION: The focus of history education has often been a matter of debate between politicians and the academia, the crux of which has primarily been the purpose of teaching history. Politicians like the British education secretary, Michael Gove3, claim that the purpose of history education is to inculcate a sense of nationalism in the students so that they are in touch with their political and cultural roots. A score of policy makers believe that the history currently being taught in schools deviates from important British history and is more inclined towards European history and global events. This would obviously imply trimming and framing the curriculum with selected facts and information that would reinforce patriotic sentiments in the targeted students. Academians like Dr Marcus Collins, of Loughborough University, claim t hat such a selective approach of history education is reminiscent of a subtle form of propaganda, that has been a feature of undemocratic nations. This school of thought believes that the most pressing issue with history education isn’t the curriculum, but the amount of time that is devoted to teaching history. Where history education should be made compulsory to higher levels of education, policymakers are bent towards further curtailing the time that is allotted to teaching history. If this notion is translated to educational policies, then history education will indeed become impotent in imparting the necessary analytical skill set it sought out to cater to. It is believed that British history cannot be isolated from European history as much of Britain’s political activity took place beyond its borders, across continents. This debate is part of the government’s frustration over the liberal academic approach that is prevalent in schools, citing a lack of focus and discipline as major issues. As a consequence, the government4 has erected a new program where military officials will be planted as teachers in school to maintain decorum and cement a more focused approach to teaching with the notion of the ‘

Automatically Start Services. Tracing A Vishing Voip Phone Number Essay

Automatically Start Services. Tracing A Vishing Voip Phone Number - Essay Example Additionally, that is supportive for applications that we utilize frequently, however for it is not useful for the applications that we hardly ever or never utilize (Microsoft Corporation1, 2012; Microsoft2, 2012). In addition, when we start our Windows system, shortcuts to applications contained in our start-up program folder are opened automatically. In this scenario, the majority of installed applications include a shortcut to this applications folder as an element of their installation procedure. For instance, if we have a Microsoft Office application installed on our system, there is a chance that we will discover a shortcut to the Office toolbar that is stored in this folder. Additionally, a number of system and application programs load instantly are externally helpful, in view of the fact that the majority of them placed in the start-up applications folder are more ambiguous and almost certainly not of much use on a daily basis (Microsoft Corporation1, 2012; Microsoft2, 2012) . Moreover, during the process of system booting, the SCM initiates the entire auto start system services as well as the other supportive disk check up, devices check-up, and memory scans services on which they depend. For instance, if an auto-start system service relies on a demand system start service, the demand-start service is as well initiated automatically. In this scenario, after a successful system start, the system saves a replica of the applications, programs and services in a database that is acknowledged as the last known good (LKG) configuration. The system is able to restore this replica of the database if transformations are formulated to the active database cause the windows system fails to reboot (Microsoft3, 2012; Microsoft2, 2012). Furthermore, a windows operating system contains a self test program that is used to provide the power to make sure that the volume as well as present levels are correct prior to the power good indication is transmitted to the processo r. When this primary stage is finished, the microprocessor will then start processing and initiates the BIOS to carry out a series of activities. In addition, after this kind of checkups control is sent to partition loader code that checks the partition table in order to recognize the primary, extended and active partition. After this operating system loader file NTLDR switches the system processor from real system working mode to 32bit protected system working mode where we have memory paging enabled (Adroit Data Recovery Centre Pte Ltd, 2010). DQ2: VoIP tracing Discuss how can you trace a vishing VoIP phone number The capability to imitate or mask a wide variety of caller IDs is mainly significant to phishers. Actually, by making changes to caller IDs and data, they can be able to support their social engineering story and make it harder to track and find out the major source of a vishing attack. In this scenario, a VoIP (Voice over IP-telephony) service that supports Internet pho nes to make use of local dialling code (POP) or point of presence exit points (for example a phone number inside the similar regional calling code can be able to likewise augment the accomplishment of a VoIP security based attack (Ollmann, 2007; Reardon, 2009). In addition, by simply increasing this capability to put an Internet call from somewhere in the

Briefly Examine The Seven I Am Statements Religion Essay

Briefly Examine The Seven I Am Statements Religion Essay Introduction The purpose of this paper is to briefly examine the seven I AM statements of Jesus and their significance to the salvation. John is the only gospel that uses the I AM statements of Jesus as a framework for representing the gospel. The gospel is an extraordinary unique account in the New Testament. When God spoke to Moses again and again throughout the wilderness I am YHWH; I am He (ni YHWH; ni hu) The Septuagint (lXX) translated these words in Greek as, ego eimi and the author of Johns gospel aimed at presenting Jesus identity as that YHWH who chose to reveal His self divine as God in a human form. The primary source for the I am statements in John is not found in pagan source or Hellenistic but in the speeches of YHWH in (Exodus 3:6; 3:14; 20:2; Isa. 41:4, 13) and in the self pronouncements of personified Wisdom, demonstrates especially in (Proverbs 8) and (Sirach 24).  [1]   Jesus speaks of Himself in figurative or metaphorical speech where I am appears up with a foretell nominative as follows: John 6:35, 51 I am the bread of Life (Living bread) John 8:12; 9:5 I am the light of the world John 10:7, 9 I am the gate (for the sheep) John 10:11, 14 I am the good shepherd John 11:25 I am the resurrection and the life John 14:6 I am the way, and the truth, and the life John 15:1, 5 I am the true vine. I am the bread of Life the Living bread (John 6:35, 51) When Jesus announces I am the bread of life (John 6:35) and compare the nourishment He gives with manna in the wilderness John states a number of related passages about God feeding the Israelites (Exodus 16:4, 15, Psalm 78:24, Prov. 9:1, 5) in wisdom tradition of Israel the manna was interpreted as word and instruction so Johns Jesus is the spiritual word of God and hence the real food moreover Jesus bread of life speech invents wisdoms claim that the one who eats of me will hunger still, the one who drinks of me will thirst for more (Sir. 24:20) when Jesus proclaims whoever comes to me will never hunger and whoever believes in me will never thirst (John 6:35; cf.4:14).  [2]   I am the light of the world (John 8:12; 9:5) When Jesus proclaims I am the light of the world,(John 8:12; 9:5) therefore he both reveals his true identity as Wisdom spiritual and invites all who search enlightenment to come to Him, the only true light. Jesus is the son of God and the world are the children of the devil Jesus invites them to come and see who He is therefore their lack of love for God and their ignorance of spiritual things because their sin blinds them from seeing who He really is the Light of the whole world and that the peoples eternal destiny depends on their reaction to Him. Jesus affirms to a Jewish crowd I am the light of the world. John informed us in the prologue (John 1:11) that the incarnate Word was the life and the life was the light of men. Jesus is the only light and that people must respond to the coming of the light by believing in Him apart from that they are lost eternally. The light shines in the darkness, but the darkness has not understood it. (John 1:4-5). The light metaphor elaborates what he had previously said. John states that Jesus made the claim about being the light of the world. And whosoever follows me will never walk in darkness but will have the light of life (John 8:12). In the subsequent interaction between Jesus and the crowd, the gospel of John makes it clear that part of the Jews, scribes and the Pharisees in particular who did not believe in Jesus were still walking in the darkness. John has Jesus saying to them, You are from you father the devil and you choose to do your fathers desires (John 8:44).  [3]   I am the gate for the sheep (John 10:7, 9) I AM the gate for the sheep (John 10:7). No one comes to the Father except through me. He confidently states that He is not one of many ways to God but the only way. He disintegrates to the lost sinner who is ignorant and spiritually dead, that in order to come to God the Father and asserts His uniqueness as Him being the only way, the truth and the life. Jesus responded that a life given in belief and faith in Him would pave the way to eternal fellowship with Him. As Jesus claim to be the way, the truth and life is of great importance that there are not many ways to God but the only way that Jesus embodies and proclaims the truth is a major theme throughout Johns Gospel. A gate like a door serves both to permit access and prevent access it literally marks a boundary either physical or figurative between inside and outside the gate. Jesus is the only entrance in the family of God He uses this parable to express His role as the door or the gate to the kingdom of God. Like shepherds regulate the coming and going of sheep between the sheep pen and the pastures. As the door, Jesus decides whoever enters the family of God. It is He who gives salvation, security and satisfaction to all who come into the family of God through Jesus. The parable about the contrast between a thief or a robber who does not use the door of the sheepfold and shepherd the doorkeeper and the sheep hear the voice of the shepherd and to him the doorkeeper opens; calling the sheep by name, the shepherd leads out them to pasture. Jesus seeking explains His message and enlarges its meaning now claims I am the door by which the sheep of the sheep pen enters. Jesus says the thief only com es to steal, kill and destroy I have come that they may have life and have it to the full. This is the security we have in Jesus alone as He said if anyone enters through me, he will be saved and have eternal life. I am the good shepherd (John 10:11, 14) Shepherd came to mean not only persons who herded sheep but also Kings (2 Sam. 5:2) and God Himself (Psa. 23; Isa. 40:11). Later prophets began to relate to Israels leaders as shepherds (Jer. 23; Ezek. 34) This parable of the shepherd with the help from ancient Eastern describes the daily normal procedure of the Oriental shepherd it is an enclosure that can only be entered through a door after the sheep have entered the pen or fold for the night a porter stays at the entrance to watch over them, in the morning the shepherd returns and the porter opens for him. The shepherd calls the sheep by their names and they recognize the shepherds voice, the sheep follow him. If a thief or a robber would have to climb over the fenced wall during the night should he try to enter the sheepfold and the sheep would be confused because of the strangers voice this imagery and the setting represent the truths of Jesus as the Shepherd. He speaks of the shepherd the one protects, leads, guides and nouris hes the sheep. And the sheep is totally dependant on the Shepherd as in (Psa. 23), Jesus spoke of Himself as the good shepherd referring to His mission He speaks of laying down His life for the sheep (John10:15, 17, 18).  [4]   I am the resurrection and the life (John11:25) Resurrection is distinguished in Johns gospel that depicts resurrection as a spiritual reality and a future eschatological event. The dead will be raised to eternal life Jesus raising of Lazarus from death to life which marked the beginning of His public ministry. The symbolic of the miracle made clear from the beginning the sickness would not end in death because Jesus will restore physical life His gift of eternal life to those who believe in Him, He will be glorified by this miracle though not so many people will admire it and praise Him but in the sense that it will lead to His death which is a point in His glorification.  [5]  John explains the significance in verses 51-52 He did not say this own his own but as high priest that year he prophesied that Jesus would die for the Jewish nation plus the scattered children of God and bring them together and unite them one. One must remember that no body was able to crucify Jesus against His will rather He gave up His life willingly so that we might have life. He also offers life itself, life through God the Father, The creator and giver of all life. Jesus states He is the life as the saying I AM the resurrection and the life. Again we observe Jesus associating very closely with life. It is He alone whose life is unique, self- existent like the life of the Father (5:16).  [6]   I am the way, and the truth, and the life (John 14:6) Jesus is the way the truth and the life (John 14:6) He is the true light (John 1:90) He is life and the source of life to others (John 3:16).who is at the same time the life of humanity (John 1:40) He gives knowledge of truth God (John 17:3) truth stands for the realm of pure and eternal reality this knowledge of the truth is a characteristic Greek conception and that is such knowledge that brings freedom which is also pleasant to Greek the thought. You will know the truth and the truth will set you free (John 8:32) in John there is a close link between life and truth. Jesus stresses in verse one and fifty one any one whoever has faith in me and trusts me will do even much greater works than these. I am the true vine (John15:1, 5) One of the most enduring metaphors of the Gospel of John is the allegory of I AM the vine, my Father is the gardener or vinedresser, we are the branches. Within the context of Jesus discourse, this metaphor illustrates the interconnectedness between the disciples and him. The vitality of the disciples lives directly depends upon him. In His elaboration of the metaphor, Jesus reveals its multi-faceted meanings. The dual images of vine and branches along with explicit references to fruit which emphasizes the growth, nourishment and fecundity apart from me you can do nothing. Along with the rest of the discourse of chapters 15-17, Jesus explication of the vine and branches strives to create a sense of unity and belonging among the disciples and to provide encouragement to the hearers of the Gospel. The metaphor concurrently brings death into view some branches inevitably wither away because they break from the vine; others are forcibly removed. The double aspects of growth and decay fit well with the dualistic tendencies of the Gospel. As anyone who has cultivated a vine knows such plants tend toward entanglement and wilderness. Vines grow haphazardly and without clear define patterns; to make them grow in a particular pattern or to confine them to a limited area it takes great care. Thus comes the necessity of the vine grower, a role that is played by God in (John15). Without such care the branches have little control over the direction of the tendrils of the plant that will grow. Furthermore when a vine has fully grown, the branches are often undistinguishable from the vine itself. The pruning of branches that do not bear fruit represents the cleansing of true believers, the ongoing cleansing after an initial cleansing at conversion, just as did Jesus washing of the disciples feet in relation to the disciples having been bathed already (Jesus 13:10).  [7]  Jesus identifies Himself as the true vine the imagery of the vine/vineyard found everywhere in the Pale stines climate was well suited for growing vineyards the grapevine is used throughout the Old Testament to symbolize the fertility of the land, (Deut. 6:11; Josh. 24:13; 1 Sam. 8:14; 2 Kings 5:26; Jer. 5:17; 40:10; Hos.2:12) which served as a ready image to speak of Israel as Gods vineyard (Isa. 1:8; 3:14; 5:1, 3-5, 7, 10; 27:2; Jer. 12:10). Wisdom too declares her identity as one who has taken root among Gods people. I am like a vine putting out fruitful shoots come to me you who hunger me and get filled of my fruits Jesus calls again the voice of wisdom when he says, I am the vine you are the branches. If a man remains in me and I in him, he will bear much fruit (John 15:5 NIV). John sees Jesus and the Father both at work together when Jesus spoke of Himself as the true vine and the Father as the cultivator where vine is Israel. In a vineyard fruitfulness is not desired, pruning is replaced to encourage productive growth this is a suggestive example of Christian life the fruit of a Christian life is never to live by the flesh or immoral life. The Father is decisive watching over the vine and takes away that is not fruitful like the vinedresser takes control of the vineyard to secure fruitfulness.  [8]   Conclusion Johns Gospel does not speak its contention, but brings the picture of God as He has all power, all wisdom and the life through His beloved son Jesus Christ as the way, the truth and to enhance life. The story begins as Jesus was prior Abraham. He is described as the good shepherd and His followers are the sheep. He is the gate of the sheep only through Him we can enter the kingdom of heaven. John makes clear the people who do not believe walk in darkness for Jesus is the light and His followers walk in the light. Jesus as the miracle worker, John drew on the signs source to construct the major part of his portrayal of Jesus public ministry then later he blended in with the narratives of Jesus life, death and resurrection. John submerged the entire narrative with his exalted Christology thus eventually giving the gospel its present basic shape and character, thus bringing Christ to the level of human understanding with the help of the Holy Spirit. Gods word suggests He can reveal Hims elf in numerous ways, but His ultimate revelation to man was through His very own Son, Jesus Christ. Gods salvation to the ends of the earth and the transformation of the believers is only available by the work of Holy Spirit and ones important contact with Him therefore we can see that the I AM sayings indicates His deity. In both Jesus is saying that it is important that those addressed come to trust Him as the I AM which looks very much like a claim to sharing the nature of deity. In conclusion the I AM sayings prove the deity of Jesus the Christ. And that when Jesus expresses these words, He requires presenting the astounding of His divine nature.

Effective way of tutoring Essay -- essays research papers

Effective way in Tutoring Students 2004 Outline: A) Introduction B) General discussion 1) Personal Experience 2) Tips on Promoting Student Motivation 3) Advantages and Disadvantages of Tutoring C) Conclusion. Foreword: Tutoring is a tool in helping the children in their academic needs. The tutor guides them in answering their assignments as well as teaching them techniques in solving problems. This paper is aimed at describing tutor functional duties, tips on promoting student motivation, advantages and disadvantages of tutoring and my personal experience of tutoring students. Studies from outside sources would facilitate me in coming up with my own conclusion. I will resort to some convenient tools and opinions to provide a clear position towards effective tutoring. The main discussions and conclusion will be presented immediately within the perception of studies obtained.   Ã‚  Ã‚  Ã‚  Ã‚  There is a wide variety of reasons why parents have to get tutor for their kids. Some children and adolescents experience difficulty in achieving academic goals. Some are needed to substitute for the absence of the child’s parents. Some children have behavioral disorders or belong to a huge class that is hard for them to catch up classroom discussions (McGinn, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  Tutoring offers children who may be experiencing troubles with their schoolwork a chance to improve their education by receiving special attention that they may not get from a teacher or parent. They encourage kids to move forward and do their best. They are also people that children may look up to as role models. It is a hands-on approach to help children’s learning processes (McGinn, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  I am a tutor of math subjects in high school students. I helped them solve their assignments and teach them techniques in solving. A lot of students are having difficulty when it comes to problem solving. Problem solving is not easy at first, but following the right strategies and steps you would arrive to the correct answer. I make sure that I teach my students step by step in solving the problems and guide them in applying the techniques I taught them.   Ã‚  Ã‚  Ã‚  Ã‚  As a tutor, I treated my students like my friends and persuade them as much as possible to do their best in their assignments, ... ...ccess. Some report that tutoring works sometimes and under certain conditions. Others have reported that one-to-one tutoring has been an extremely effective intervention. In short, the beliefs about efficacy of tutoring are varied (http://www.geocities.com/manav_b_merv/tutorart3.html, 2004).   Ã‚  Ã‚  Ã‚  Ã‚  Tutoring is a helpful tool for kids having difficulty in schools. Tutors are mentors that guide and support students in obtaining their academic goals. However tutoring has an end point. They are not there to answer the assignments or make the projects of the students. They are the one that establishes your skills in studying your lesson. It is not only able to get high grades or able to pass all the requirements needed in school but to teach the children to be independent and to learn the skills they needed in solving or answering the problems they encountered. References: McGinn, Shiela. Tutoring In the Community. 1999. 5 March 2004. The Effects of an After-School Tutoring Program on the Academic Performanceof at-risk Students with LD. 5 March 2004. Wright, Jim. Encouraging Student Academic Motivation. 2001. Intervention Central. 5 March 2004. Effective way of tutoring Essay -- essays research papers Effective way in Tutoring Students 2004 Outline: A) Introduction B) General discussion 1) Personal Experience 2) Tips on Promoting Student Motivation 3) Advantages and Disadvantages of Tutoring C) Conclusion. Foreword: Tutoring is a tool in helping the children in their academic needs. The tutor guides them in answering their assignments as well as teaching them techniques in solving problems. This paper is aimed at describing tutor functional duties, tips on promoting student motivation, advantages and disadvantages of tutoring and my personal experience of tutoring students. Studies from outside sources would facilitate me in coming up with my own conclusion. I will resort to some convenient tools and opinions to provide a clear position towards effective tutoring. The main discussions and conclusion will be presented immediately within the perception of studies obtained.   Ã‚  Ã‚  Ã‚  Ã‚  There is a wide variety of reasons why parents have to get tutor for their kids. Some children and adolescents experience difficulty in achieving academic goals. Some are needed to substitute for the absence of the child’s parents. Some children have behavioral disorders or belong to a huge class that is hard for them to catch up classroom discussions (McGinn, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  Tutoring offers children who may be experiencing troubles with their schoolwork a chance to improve their education by receiving special attention that they may not get from a teacher or parent. They encourage kids to move forward and do their best. They are also people that children may look up to as role models. It is a hands-on approach to help children’s learning processes (McGinn, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  I am a tutor of math subjects in high school students. I helped them solve their assignments and teach them techniques in solving. A lot of students are having difficulty when it comes to problem solving. Problem solving is not easy at first, but following the right strategies and steps you would arrive to the correct answer. I make sure that I teach my students step by step in solving the problems and guide them in applying the techniques I taught them.   Ã‚  Ã‚  Ã‚  Ã‚  As a tutor, I treated my students like my friends and persuade them as much as possible to do their best in their assignments, ... ...ccess. Some report that tutoring works sometimes and under certain conditions. Others have reported that one-to-one tutoring has been an extremely effective intervention. In short, the beliefs about efficacy of tutoring are varied (http://www.geocities.com/manav_b_merv/tutorart3.html, 2004).   Ã‚  Ã‚  Ã‚  Ã‚  Tutoring is a helpful tool for kids having difficulty in schools. Tutors are mentors that guide and support students in obtaining their academic goals. However tutoring has an end point. They are not there to answer the assignments or make the projects of the students. They are the one that establishes your skills in studying your lesson. It is not only able to get high grades or able to pass all the requirements needed in school but to teach the children to be independent and to learn the skills they needed in solving or answering the problems they encountered. References: McGinn, Shiela. Tutoring In the Community. 1999. 5 March 2004. The Effects of an After-School Tutoring Program on the Academic Performanceof at-risk Students with LD. 5 March 2004. Wright, Jim. Encouraging Student Academic Motivation. 2001. Intervention Central. 5 March 2004.

Being Honest The Night The Day

Being honest can seem very hard to do, but will make things very easier in the end. Babbles Nicole proves this very effectively and makes It very evident by the end of her short story. She shows that lying only causes stress, trouble and places a very large wedge between friendships. It's generally assumed that being honest the first time around will prevent that. Lying causes stress, trouble and separates friends, being honest at first will prevent that and make you a better person for the future because an ounce of prevention is always worth more than a pound of cure.KOOK and Bendable, two main character of Absinthe's short story, become curious one day before school and decide to start a lab experiment of their own with the schools stuff. Upon doing this, they break a thermometer and decide to hide It from their teacher, Mr.. ABA. Once discovered, Mr.. ABA gave all the kids in the class a chance to be honest so they could avoid punishment, but to no avail. â€Å"Since no one has owned up; I'm afraid I shall detain you all for an hour aftershock† (Nicole 3). Mr..ABA wants to teach the kids honest and is using peer pressure to do so. With KOOK knowing this, he begins to feel the unbearable pressure of those around him and wants to confess of his crimes to relieve the burden that's been haunting him. ABA, decides to do a Bible and Key ritual to catch the liar, he selects Kook to hold the bible for him because of his honest face, and this Just petrifies Kook even more. â€Å"Trembling and shivering as if ice-cold water had been thrown over him† (Nicole 5).This causes Kook to have a reality check in his head because he was selected to hold the bible and he as a arson doesn't really seem like he can go on much longer keeping up that lie. Lying not only causes stress, but self-inflicted mental wounds to the liar as well. Not only does lying cause stress and pain In the liar, but It can also cause pain and stress among others as well. The kids in the c lassroom begin discussing amongst themselves trying to determine and deduce the culprit from among them.They begin to suspect a kid named Bass and begin to ridicule him because of it. â€Å"Someone threw and book at Bass and said â€Å"Confess†¦ Yes, He must've done it† (Nicole 7). Bass immediately became the prime target of the other students because he was early to the class that day, and although not said, It might be because of his Armenian ethnicity as well. Even the teacher will show some prejudice later on. Anyway, after constant ridicule from the students, Bass gets a Cut across his forehead from all the thrown objects mixed in with all the yelling and taunts. A small cut had appeared on his temple, he was bleeding â€Å"now they will hate me even more† Base is in tears because he already has trouble fitting in amongst the kids, but now that they think he s responsible for them missing the game, the will dislike him for even more than Just his Armenian he ritage. So not only does It hurt the liar, but It affects others In negative ways as well. Lying is a big wedge between friendships as well. Kook is the more mature of the two, whilst Bendable is a child. Bendable wants to just lie and forget about the incident but Kook has other ideas in mind and it begins to tear them apart. . 0 need to shout, old man. After all, it was your idea† m{o started the argument, don't be childish† (Nicole 8). Kook wants to tell the truth because he's beginning to realize It's the right thing to do and Bendable objects strongly. KOOK begins to progress morals. When KOOK informs Bendable of his intentions to tell the truth, Bendable threatens him like a child. â€Å"He told Bendable that he was going to confess Bendable had said threateningly that he better not mention his name† (Nicole 8). KOOK is not only learning honesty is better, but it is beginning his progression into the future but Bendable wants to hide like a coward.This pries apart KOOK and Bendable even more ND thus shows that honest is better than lying than being a child about life because you will never progress into the mature future. Lying causes trouble, stress and pain in the liar and in others. Being honest will prevent most of those negative outlets and will even further you as a person much more than you would think as shown in Babyish Insole's As the Night the Day. KOOK realized honesty is best and progressed into his mature future and away from childish Bendable because an ounce of prevention is always worth more than a pound of cure.

A Critical Analysis of William Faulkners As I Lay Dying essays

A Critical Analysis of William Faulkners As I Lay Dying essays William Faulkners novel, As I Lay Dying is the story of one familys experiences of the death of their mother and wife, Addie Bundren, and the experiences the family members go through in an attempt to fulfill what they think is a simple wish she had for her funeral arrangements. Addie Bundrens dying wish is to return to her homeland of Jefferson, where she grew up to be buried with her people as William Faulkner says in the opening of As I Lay Dying. Faulkners novel is set over a six day period in the state of Mississippi that starts in the mythical county of Yoknapatawpha County. The Yoknapatawpha County referred to in William Faulkners As I Lay Dying is closely modeled on Lafayette County, Mississippi and both the real and fictional counties are roughly bounded on the northeast by the Tallahatchie River; in the fictional county the Yocana River to the south is named the Yoknapatawpha (Tuck, 1). Tuck refers to this land that to as William Faulkners mythical kingdom is situated in northern Mississippi and is the setting for several of his novels including As I Lay Dying (Tuck, 1). This land is also the land that William Faulkner calls home therefore his familiarity with the layout and the population helps Faulkner add a great amount of detail to his novels that adds color and imagery to his novels that helps the reader in imagining and setting the scene while adding to the plot of the story. Faulkners remarkable success in this novel (As I Lay Dying) is achieved by an accumulation of incongruities, stated Volpe in his Readers Guide to Faulkner. (Volpe, 127). This is because of the different styles of narration used by the many different narrators in As I Lay Dying. Matter of fact there are fifteen different narrators in the novel As I Lay Dying help tell the story. As I Lay Dying is constructed out the thoughts and feel...

The Activity Based Costing Accounting Essay Essay Example

The Activity Based Costing Accounting Essay Essay Example The Activity Based Costing Accounting Essay Essay The Activity Based Costing Accounting Essay Essay 1.0 Introduction Over the old ages, there is barely any invention done in the direction accounting field, all that was done was merely minor betterments. Then Johnson and Kaplan came along and review that direction accounting is outdated. ( Otley 2008 ) The direction accounting during that clip was said to be excessively simple and impractical for determination devising. Thingss were made worst as modern directors tend to disregard the rating of stock list which in fact is closely tied to managerial determinations. ( Character 2001 ) Johnson and Kaplan criticize that the direction accounting system is giving the incorrect signals to directors for implementing the incorrect determination. ( Otley 2008 ) Harmonizing to Kaplan s 1984 paper Yesterday s accounting undermines production , it puts the incrimination on traditional cost accounting at the same clip brings up a new methodological analysis to replace the defects of traditional system which is known as Activity-based costing ( ABC ) . ( Geri A ; Ronen 2005 ) 2.0 Activity-based costing ( ABC ) 2.1 Introduction of ABC Introduction of ABC system can work out the issues caused by traditional bing accounting and it is proven that ABC provides better information in many countries particularly for budgeting and planning. It besides enhances strength in strategic decision-making and brings betterment in other concern countries. ( Mansor et al. 2012 ) . Besides, activity-based costing ( ABC ) was developed to work out the job with excess capablenesss because it includes direct task-resource costs every bit good as the allocated activity Centre costs. ( Stelling et al. 2010 ) Needy et Al. ( 2003 ) suggests that the stairss to implement procedure of ABC system are cost system rating, ABC design, ABC execution and system rating and proof. ( Ezzamel et al. 1990 ) ABC procedure should be a procedure of relentless and uninterrupted betterment alternatively of one-off event because it demands a basic head displacement by the direction. ( pg 173, Hughes 2005 ) . Activity-based costing has to travel through several stairss which are first placing the cost centers/activities to familiar all the activities to bring forth a merchandise. ( Ben 2002 ) Next will be taking the cost drivers used to execute activities. ( Simpson A ; Park 2005 ) Third, calculate a cost rate per cost driver unit or dealing and in conclusion define activity drivers for each activity and happen activity cost-driver rate. ( Ben 2002 ) 2.2 Debate on ABC system ABC is said to be a great system to be implemented. In fact, its system is said to be a redress for the restrictions of the traditional costing system. ( Mishra A ; Vaysman 2001 ) The system has legion benefic such as provides accurate bing appraisal, able to capture non-linearities in the production processes, assisting to integrate capacity-management and better the profitableness analysis of clients and providers. ( Mishra A ; Vaysman 2001 ) Taking all that into consideration, ABC system has truly played a good function particularly covering with high discrepancy of managerial private information. Though ABC is said to be a good system to be implemented in an organisation, the system itself is non perfect. This can be explain by giving excessively accurate informations to the direction may do issue as there is a hazard that these directors may used those information for their ownself involvement instead than for the stockholders. ( Mishra A ; Vaysman 2001 ) This is someway like the bureau theory. Besides that, it is besides of import to observe that ABC is less likely to be compatible in industries where managerial cognition, accomplishment, and attempt are non easy quantifiable. ( Mishra A ; Vaysman 2001 ) A considerable sum of expertness is besides needed for the successful execution of this system such as package development and high-technology manufacturing.A Furthermore, there are many houses who interested in implementing ABM system after comptrollers and operating directors had exposed to them. Even for little startup companies start developing ABC as PC-based patterning tool until today. ( Mansor et al. 2012 ) However, harmonizing to the recent article by Ness and Cucuzza [ 1995 ] , Player and Keys [ 1995 ] , Pattison and Arendt [ 1994 ] , many houses tried and failed utilizing the ABC system. It is said that the usual ground for such failure is due to their hapless execution procedure which is most likely caused by the deficiency of understanding of what ABC is, how it should be deployed and that the package was non IT integrated ( Sharman, 2003 ) . 3.0 Activity-based Budgeting ( ABB ) 3.1 Introduction of ABB Activity Based Budgeting ( ABB ) is a system that is utile in pull offing shared service sections by supplying deeper penetrations to their capacity use and resource allotment than a traditional budgeting system. ( Moustafa, 2005 ) It acts as a portion of activity based direction, being a budgeting methodological analysis to find forecasted costs of activities required for the production. The use of activity based costing in the budgeting procedure enables the directors to transform fixed costs into variable costs and to believe about the costs more objectively ( pg 114, Cooper and Kaplan, 1998 ) . Furthermore, ABB tends to disregard activities that do non make value. From this, we can see that ABB is a good cost planning commanding instrument every bit good as a supporter for cost efficiency. 3.2 Discussion on ABB Activity based budgeting is more accurate in analysing costs and ease the profitableness possibilities. ( Sharman 1996 ) This is because through the execution of this system, information sing production procedure betterment, pricing and client profitableness analyses can be gained. ( Sharman 1996 ) Furthermore, as the budgetary procedure gets worst in the gambling facet, ABB is said to be able to assist to counter this issue. The engagement of existent employees will besides be higher with the execution of ABB. To co-operate good with ABB system, house s internal value opportunity have to be concerned to derive existent strategic competitory advantage. ( Portal 1993 ) The cardinal rule for value in the house must be support of value to the concluding client in every activity performed inside the house. For that construct to be operationally realizable, an ABC process-based attack demands to be developed ( Cook et al. 2000 ) 3.3 Development of ABB Other authors ( Navistar and McKinny 1999 ; Tinkler and Dube 2002 ) suggested that ABB could be developed from ABC system by turning the ABC push system procedure into a back computation method in what may be called pull system . First it starts with making the basic ABC system which begins with the analysis of all occupations into their elaborate activities. ( Bengku, 2010 ) Next would be finding activity drivers, available capacity of each driver, rates of ingestion for each, and calculating the drivers cost rates based on cost records. Then, the pull system is introduced through the anticipation of the concluding end product of the activity. ( Bengku, 2010 ) Using ingestion rates, the estimated demand on the available capacity will be calculated. The consequence of this would be the prognostic theoretical account of ABB, which will uncover the degree of capacity use. 4.0 Activity-based Management ( ABM ) 4.1 Introduction of ABM ABM enables the organisation ( Kaplan A ; Cooper 1998 ) to carry through its results with fewer demands on organisational resources. As defined by CAM-I ( Consortium for Advanced Manufacturing-International, ABM is a system whereby it concentrates on the managerial facet of activities as a key to unlock the potency of the company to increase client value which will so better the profitableness of the company. There stand foring a displacement from a purely fiscal position to a wholesystem position due to increase in users of ABM system. Furthermore, it regains over the traditional cost accounting system by including both fiscal and non-financial informations in its coverage. ( Gupta A ; Galloway 2003 ) 4.2 Operational A ; Strategic ABM ABM works to heighten efficiency, lower costs and plus use. It can increase the capacity of resources by cut downing machine downtime, bettering or extinguishing wholly defective activities and procedures and increasing the efficiency of the organisation s resources. ( Pete, n.d ) Furthermore, it explores assorted ways a company can make and prolong a competitory advantage in the market place. ABM attempts to change the demand for activities to increase profitableness, encompasses determinations about merchandise design and development where the biggest chance for cost decrease exists, improves relationships with providers and clients. ( Pete, n.d ) 4.3 Debate on ABM Merely like ABC, ABM is said to be a great system to be implemented. The benefits from operational ABM can be measured by decreased costs, higher grosss through better resource use and cost turning away. ( Stefan n.d. ) Besides that, ABM system helps in prioritising quality betterment undertakings by bettering the truth of cost informations. They can supply information to assist measure capacity determinations by identify constrictions caused by inefficient equipment. ( Gupta A ; Galloway 2003 ) However, ABM fundamentally portions the same restriction as ABC system. Harmonizing to the other research workers ( Bescos et al. 2002 ; Cohen et al. 2005, Askarany and Yazdifar 2007 ) , the chief grounds for rejecting the execution procedure of ABC/ABM might be satisfaction with the bing traditional cost systems, deficiency of direction support and involvement, execution procedure associated with high costs and ingestion of clip and resources. 4.4 Development of ABM Fabrication has incurred some drastic alterations during the last 20 old ages, for case net incomes have shrunk and overhead has risen dramatically. ( Gupta A ; Galloway 2003 ) Due to such major alterations, directors are supposed to happen out why is there an addition in efficiencies but non in profitableness and fight. This is where ABM is implemented to help in this issue. There is a displacement from ABC to ABM has been supplemented by the widening of ABC/M application to different types of concern, to different functional specialisations within concern and to the complementarities of ABC/M to other new high-profile direction and accounting techniques ( pg 504, Bjornenak A ; Falconer 2002 ) . 5.0 Impact of the new thoughts on both companies and advisers 5.1 Xu Ji Electric Co. Ltd Xu Ji Electric Co. Ltd is a big private limited fabricating company in China ( Fei A ; Yu 2011 ) Xu Ji implemented ABC to one of its chief production divisions as the first test and so extends the usage of ABC in one of its subordinates and gross revenues maps. The execution of ABC solved issue of inaccuracy in traditional costing system. It is able to follow direct labor costs straight to merchandise every bit good as to apportion fabrication operating expenses on the footing of up-to-date direct labor hours. ( Fei A ; Yu 2011. ) There are rapid alterations in internal direction construction causes some activity cost drivers to be ignored. ( Geri A ; Ronen, 2005 ) Although there is some issues incurred while implementing ABC system such as compatibility of information system and misunderstanding of ABC constructs by IT coders, nevertheless it is solved and execution was successful. Overall, ABC has gained a positive feedback to obtain some accurate merchandise cost information compared to traditional system. ( Geri A ; Ronen, 2005 ) It besides helps the director to hold better apprehension in gross revenues activities and to hold a valid control over gross revenues disbursals and gross revenues companies. 5.2 Surveies in Australia s overall houses The survey is conduct by 17 Australian companies listed by ABC Learning Centers Ltd ( Australia 30/06/2006 Annual Report ) which already practising ABC system. It tells us how the impact of ABC affects the overall houses public presentation in Australia. Survey is carried out by giving out questionnaires, by phone and mail. We got the blessing for questioning participants with several inquiries. It seemed that the execution of ABC has convey a positive consequences to the houses with the aid of take downing production cost by happening out major costs for each of the merchandises every bit good as lowers down clients cost. ( Zaman 2009 ) Furthermore, it helps in increasing efficiencies and effectivity in managerial determination doing which will take to an addition in house s gross and public presentation 5.3 Transportation service: A Shared Service Department This is a subordinate of a big governmental authorization in Egypt. In Egypt, a service such as the transit service is regarded as portion of a production line for contracts in the building field. This analysis is carried out by questioning employees with a series of treatment as good. Here, it is concluded that ABB system can be implemented in traditionally managed environment and that this is good to the company itself. The company found that ABB is utile in cost trailing being able to observe cost of the service unit from each activity. ( Moustafa 2005 ) The merchandise transit service procedure can be traced excessively with ABB. It is able possible for them to place topographic points which capacity non to the full utilized in service sections with the assistance of ABB. ( Moustafa 2005 ) With that, it is able to set up nonsubjective control and public presentation rating measurings in the country of service section s activities. But, it must be noted that there will be some troubles while implementing ABB system. For case, there is an issue refering the scrutiny of cost information at manus. ( Navistar A ; McKinney, 1999 ) So, for the initiating phase of ABB, there is a demand of utilizing expensive resources to construct the ABB database to function as the foundation of this system. ( Cokins 2003 ) Furthermore, another restriction identified is the common one is puting steps for human labors based activity. It is ever difficult to make up ones mind which step to utilize because of flexibleness that characterizes human capacity. 6.0 Decision As stated earlier, Johnson and Kaplan believe that direction accounting is no longer a utile conceptual class for forming research activity. ( Otley 2007 ) Therefore, ABC, ABB and ABM are introduced and developed to get the better of restriction of traditional costing system. With mention to the unfavorable judgments of Johnson and Kaplan, traditional costing system tends to disregard merchandising and distribution cost and merely concentrate on fabrication cost. Therefore, development of the three systems such as ABC, ABB and ABM can work out the issue by including both fabrication and non-manufacturing cost in the computation. Furthermore, activities based on labour hours or cost has become undistinguished because of its flexibleness on which step to utilize. Through ABC system, the costing system is improved to supply better consequences cause of the assorted drivers based on different activities.A Furthermore, to make bing under the cover rate is unjust if all cost is charged utilizing the same rate since different merchandises have different ingestion of resources. With the activity based systems, bing is carried out based on resource ingestion which is said to be a fairer method. Last, since after ABC system is implemented, it is now become utile in determinations doing instead that merely serves the demands of fiscal coverage. As mentioned above, it is clear that ABC, ABB and ABM bring positive impacts by bettering managerial determination in their several Fieldss. ( 2317 words )