William Henry Harrison Ninth U.S President

A Christian Response to Globalization Essay - 874 Words

How globalization is impacting organizations; companies are being operated in a way that is much different that the model we may have been accustom to in the past. Many organizations have developed strategies that reduce the barriers to trade. They have either moved operations to other parts of the globe or brought the work force to their physical (or virtual) locations to fulfill their work force needs. As a result of globalization, many countries have seen rapid industrial growth. In many cases, the process is happening many times faster than it would have prior to the free trade environment we see developing today. The average household income in some countries has multiplied several times over. For example; a recent report on†¦show more content†¦All of these factors have an impact on the overall global picture. Looking forward; according to a recent study published, the world population will grow by another 1.5 billion people before the year 2030. Most of this growth will happen in the developing countries. The population in current higher earning countries will not grow at the accelerated rate expected in developing countries, therefore; the population in those countries will consist of an older work force. These factors will impact demographics in these countries and influence trends in many areas including, earnings and productivity. â€Å"The global economy would grow from about $35 trillion in 2005 to $75 trillion in 2030, an overall increase of 2.1 times.† (The World Bank Group, 2007) Based on the trends that have been published, it would stand to reason that globalization will continue to evolve in the economic landscape for many decades to come. It is interesting to think that globalization, or some form of it, has been with us throughout history. As man populated the far reaches of the earth, traders, merchants and other business people developed various methods to conduct their business in a global fashion in order to reach their consumers. Response from a Christian perspective; the concept of people in developing countries achieving better living conditions and a better life is appealing from a ChristianShow MoreRelatedReligion: Christian Science1395 Words   |  6 PagesChristian Science is an idealistic and most radical form of transcendental religiosity. The study of Christian Science teaches a feeling of understanding of Gods goodness and the differences between good and evil, life and death. The purpose of this paper is to address how the study of Christian Science helps us better understand the impact of globalization in America, as well as the impact of American on globalization. This paper is important because globalization features a dominant worldviewRead MoreGlobalization and Religion Essay1399 Words   |  6 PagesGlobalization and Religion James Davidson Axia College Globalization and Religion In todays world of continuous growth and expansion, the lines of religious borders are becoming blurred. According to Merriam Webster, globalization is defined as the development of an increasingly integrated global economy marked especially by free trade, free flow of capital, and the tapping of cheaper foreign labor markets (2007). The exponential growth that businesses are experiencing is forcing corporationsRead MoreGlobalization and Modernization on Traditional or Underdeveloped Nations1211 Words   |  5 PagesThe Effects of Globalization and Modernization on Traditional or Underdeveloped Nations David V. 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Globalization came in the form of economic, soci al, and political pressure on the country. Some of these shifts in policy and world view were brought on by necessity such as the energy crisis of the 1970’s. Others were by choice of policymakers such as Cold War foreign relations and the response to 9/11 and invasion of Iraq. The United States will continue toRead More`` The Total Economy `` By Wendell Berry1719 Words   |  7 Pagespeople in the US and abroad, such as donating to Goodwill or providing monetary aid to Africa, have their own drawbacks as well. Living as a Christian in this globalized world presents challenges to Biblical values and requires thinking deeply about how our decisions affect ourselves and others. One feature of globalization that creates challenges for Christians who are attempting to live out their values in their everyday life is the disposable lifestyle that it enables. In his essay â€Å"The Total Economy†

Net Realization of a Capital Asset

Question: Write an essay on the cost of acquisition and net realization of a capital asset. Answer: The capital gain can be measured by the difference between the cost of acquisition and net realization of a capital asset. As per Australian Taxation Office there are three options for deriving taxable value of capital gains. The Discount method is used for the capital assets that is believed to be held for more than a year. The Residual method can be used for short term capital assets which are the assets that are held for less than a year on or before the date of disposal of asset. The Indexation method is applicable to the assets as acquired before 21st September and believed to be held for more than a year before the relevant capital gain tax event. Therefore, capital gain taxable value is derived as per all the methods (Ato.gov.au, 2016). Properties that are acquired before 20th September 1985 are exempted: Motor vehicles Reimbursement of expenses for specified injuries Sale of residential house property Any collectable purchased at a cost less than $500. Long Term Capital Loss: Any loss from the disposal of the long term capital asset should be establishing against the income from the long term capital asset and not against the short term capital gains. Moreover, the capital loss can be carried forward on the long term to an unlimited number of consequent years. Short Term Capital Loss: Losses on the short term capital asset can be set off against both long term and short term capital gain under the same block of assets. It can be carried forward to the unlimited number of assessment years. (a) In the given assignment, Mr. David Solomon sold the two- storey building on 27th June of the current tax year for $850,000 which was acquired by him 30 years back for $ 70,000. The property was originally sold at an auction for which the buyer paid a deposit of $85,000 as an advance but subsequently the same has been forfeited because the buyer did not have enough funds to proceed with the transaction. Thus, under the head Income from other sources, the forfeited amount $85,000 will be taxable. Calculation of capital gain NRV $8, 65,000 Imposed under the definition of CST I.E Family home exemption LONG TERM CAPITAL GAIN NIL (b) The pro hart painting as acquired on 20th September, 1985 for $ 15,000 was sold at an amount of $ 125,000. Accordingly, taxable value of capital gain computed as under: NRV $ 1, 25,000 Less: cost of acquisition subject to indexation 15,000*123.4/71.3 $ 25,961 LONG TERM CAPITAL GAIN $150,961 (c) In the year 2004, the luxury motor cruiser was bought for $ 110, 000 which was disposed off to the local broker on the 1st June of the current tax year for $ 60, 0000. Hence, the taxable value of the capital gain would be as follows: Sales proceeds $ 60,000 Less: Indexed cost of acquisition $ 110,000 LONG TERM CAPITAL LOSS $ 50,000 (d) On 5th June, Mr. Solomon had sold his securities in a newly listed mining enterprise for $80,000 of the current tax year which were bought by him on 10th January for $75,000 in the same year. The additional expenses were contributed at a borrowed amount of $70,000 along with interest $5,000 thereon. Additional expenses the sale of securities on purchase were and brokerage at $750 and stamp duty $250. According to Income Tax Assessment Act, interest on loan is not a part of purchased cost and thus it shall not be included (Jin, 2016).Calculation of capital gain as per Income Tax Assessment Act: Sale value $ 80,000 Less: cost of acquisition $75,000 Less: Brokerage $ 750 Less: stamp duty $250 SHORT TERM CAPITAL LOSS $ 4,000 Capital gain for the current tax year Long term capital gain on sale of residential house $ NIL Long Term capital loss on disposal of Boat $ 50,000 Long term capital gain on sale of painting $ 150,961 Short term capital Gain on sale of securities $ 4,000 LONG TERM CAPITAL GAIN $ 104,961 Further, there has been evidence of net capital loss of $10,000 from the sales of the shares from the tax return of Mr. Dave for the previous year as of 30th June. Thus, according to the provision it can be adjusted with current year long- term capital gain. Thus, Net Long term capital gain for the present year is $ 104,961- $10,000 = $ 94,961 Net capital gain can be measured as the difference between losses incurred and profits earned from the disposal of capital assets along with the adjustments for loss on capital asset carried forward from the previous year. As per the rules and principles of ITAA capital gain is not a separate tax head and it forms a part of assessed taxable income of a taxpayer. Hence, the assessee is required to pay tax on the taxable value of capital gain in the relevant tax assessment year in which the event happened. From the above calculations it has been observed that Mr. Dove has earned profits on sale of asset and is eligible to contribute to his superannuation fund. For this purpose Mr. Dove is required to maintain relevant records and documents of the transactions including purchase receipts, documents for interest on loans, expenses incurred for litigation fees, legal fees, brokerage on shares, relevant records for repairs and maintenance of assets etc. (delisted.com, 2016). Net capital loss is derived as a summation of losses incurred from all the capital assets including losses carried forward from previous year. Capital losses are not eligible to be set off from income of any other heads rather allowed to be carried forward to next assessment years for unlimited period and subsequently set off from the capital gains arrived in that year. An assessee is eligible to choose the source of capital gain for set off the acquired losses but cannot carry forward the loss without availing the set off criteria if the same is available. If Mr. Solomon incurred loss on capital gain then he would require to sell more of his assets or borrowing loan to contribute in his superannuation fund and thereafter acquire a rented city apartment. Subsequently, on attaining the age of retirement he could withdraw the tax free amount from his superannuation funds (Learn.nab.com, 2016). Periwinkle Pty Limited, a bathtub manufacturer is a direct seller to public which provided car costing $33,000 in terms of benefit to one of its employees, Emma on 1st May 2015 as she does lot of travelling related to work. However the usage of the car is not limited to the use of work purpose but for personal use as well. The car was used to travel 10,000 kilometers for the period 1st May 2015 to 31st March 2016. Expenditure on repairs has been reimbursed by the company at $550. The car remained unused for 10 days and parked at the airport as well as for 5 days when it was scheduled for repairs. Further, the company provided a loan of $500,000 to Emma on 1 September 2015 at an interest rate of 4.45% which she used to buy a holiday During the current taxation year, Emma bought a bathtub from her employer company for $1,300 whose cost of production to the company was $700 and sales price for general public amounted to $2,600. FRINGE BENEFIT TAX: Fringe benefit tax can be referred to as the tax payable on the taxable value of certain benefits provided by the employer to his employees. Fringe benefit tax can be applicable which are paid by the company to their employees on non-cash benefits or privileges. Below are the certain exempted benefits from fringe benefit tax: Exempted Loans Expenses related to work purpose only. Benefits of car provided by the company to employees if it is used for only work purpose The taxable value of benefits is less than $ 300 Relocation expense related to the employees Housing allowance for the house located at remote place. FRINGE BENETFIT TAX ARE LIABLE ON Loan, Car, Payment of Expense, Airline, transport, Housing, Property, Car parking, and Residual. Moreover, the Fringe Benefit car is defined as a vehicle or station wagon, which is used to carry less than nine passengers or used to carry weight less than one tons. However, if the car is used for personal purpose and is used to provide to the employee doesnt fall into the definition of car as provided in the Act under fringe benefit tax, then the privilege would be falling within the meaning of fringe benefit tax and accordingly tax to be payable by employer on such benefit. Further, if in case the car is provided for less than 3 months then such benefit would not fall under the definition of fringe benefit and accordingly no tax will be evaluated. In the present case, car provided to Emma falls under the meaning of fringe benefit and accordingly, the employer is liable to pay tax on the car allowance provided. Moreover, the car should be considered f or using against personal purpose if the same is not at the premises of the employer. The car should also be considered at the premises of the employee and meant for personal use as well. It should be noted that the definition of the car to be used for the general purpose can be excluded if the car is at the workshop for the repairing process. Cost Basis method By Applying Statutory formula As per question Base value of the car $33,000 Number of days car provided as fringe benefit tax = 335-5 = 333 days Note: Car sent to workshop for repairs and remains unused for 5 days shall not be included in the calculation of number of days car used by Emma for personal purpose while number of days car parked at the airport shall be included. The cost basis could not be included in the Total Days if the keys of the car can be given to the employer. The rate would be 20% if the car runs for less than 15000 kms during fringe benefit period. Taxable Value $33000*20%*330/365 $5,967 FRINGE BENEIFT TAX $5,417 Treatment of Loan provided by employer to Emma at a low rate of interest Fringe benefit tax related to the loan can be evaluated when an employee is provided a lower rate of interest by the employer. Contrastingly, if a loan is provided to employee at a rate lower than benchmark or interest free loan by the employer then tax on fringe benefit will be calculated as follows: If the company is providing a loan at an interest rate of 4.45% then the benchmark rate of interest would be 5.95%. Hence, fringe benefit tax would be as follows: 500,000* 1.50% = $7,500 Further, the employee used $450,000 for the use of buying a house and the balance was transferred to her husband for acquiring the securities. Since Emma incurred $450,000 for house property, hence the taxable value will remain same i.e. $7,500.In case, Emma herself used the entire borrowed amount by herself i.e. for purchase of house property worth $450,000 and buying shares worth $50,000, fringe benefit tax would be determined as follows: I) Taxable value of the loan allowance without the otherwise deductible value 5,00,000*1.50%= $7,500. Ii) Ignore any interest charged and assume that the loan was interest free $500,000* 5.95%= $29,750. Iii) Now suppose that the employee had paid interest equal to the amount of taxable value $ 29,750*10/100= $2,975. iv) Now look at the real situation if employee is being charged interest on loan $500,000*4.45%*10% = $2,225 v) Subtract iii-iv $2,975-$2,225 =$750 Vi) Taxable value i-v 7500-750 $6,750 DEBT WAIVER FRINGE BENEFIT In the given case, Emma bought a bathtub for $1300, which was sold in the market to general public for $ 2,600 by Periwinkle Pty Limited. Hence the difference i.e. $ 2600-$1300=$ 1300 is fringe benefit tax liability in context to Income Assessment Tax Act 1997. References Capital gains tax | Australian Taxation Office. [online] Ato.gov.au. Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 19 May 2016]. Capital gains tax. [Canberra]: Australian Taxation Office. Calculating Capital Gains Tax - the basics for Australian investors | deListed Australia. [online] Delisted.com.au. Available at: https://www.delisted.com.au/capital-gains-tax/basics [Accessed 19 May 2016]. Calculating and paying capital gains tax. [online] Help and guidance. Available at: https://learn.nab.com.au/calculating-and-paying-capital-gains-tax/ [Accessed 19 May 2016].

The question of what constitutes a h ealthy person Essays

The question of what constitutes a h ealthy person has been debated for many years. Historically, b iomedical models of illness see physical and mental illness as two separate things. According to this model, il lness stems from forces outside of an individual's control and the only source of treatment would be by a healthcare professional, i.e . a doctor. Health psychology is a reasonably new field of psychology that challenges this belief. H ealth psychologists use scientific research to understand how the brain works, t o understand how memory works , problem - solving and decision making. L ooking at how things like attitudes, feelings, thoughts , beliefs, and values cou ld impact on health and illness. The overall goal is to help people to make healthier lifestyle choices. ( Wilson 2008 ). Two of the main goals of health psychology include preventing illness an d researching into the prevention and the inventions of health-related illness. (Barley, Lawson, (2016). Psychologists use science and research to better understand perception, learning, language, attention, memory, problem-solving, decision-making and judgment. The information t hey gather is vital to the preventions of illness ill related behaviours . Using this information and a deep knowledge of mental, emotional, and behavioural disorders, psychologists are also looking at the interaction between mental processes, behaviours and health and apply this to applying healthy interventions . They use research to help people adopt healthy habit s , promote health and wellness, prevent illness, a nd improve health care systems. Health psychology focuses on research, considering questions such us , what makes some people overeat and can attitude 's affect how much people exercise , and could beliefs affect attempts to stop smoking? Health psychology challenges the biomedical model of illness by viewin g attitude as a contribution to health and illness . In contrast to the biomedical model , the individual isn't seen as a passive factor in their health and illness but as an active contributor, with the main role in not only the progression but also the cause of illness . Health psychologi sts work to prevent many different health-related issues such as obesity, boosting self-esteem, preventing an xiety and depression , and try to enhance the quality of life of individuals. (Freedland 2017 ) Health psychologists help people make positive choices for their health and well-being . Not only for themselves but their friends, families, and communities. (Bishop, Yardley, 2010). T he focus of this assignment is the work Health psychologist do in the areas of prevention and promoting healthy life style practices . This includes looking at the influential factors on health behaviours, including diet, exercise, smoking and life style factors. This essay will discuss the different models that are used by health psychologists to explain and predict behaviours. I t will explain how each of these works and discuss if there is enough evidence to suggest they can pr edict behaviour . Health psychologist have the view that an individual's characteristics can have advers e effects on their physical health. Health psychologists work to identify personality traits that could encourage good health or well - being . The most commonly used theory used in health psychology is The Health Belief Model (HBM). (Glanz, Marcus Lewis Rimer, 1997). In the 1950s socia l psychologists Rosenstock, K egals and Hochbaum attempted to predict and explain health behaviours by looking at the beliefs , attitudes , and thoughts of an individual , this b ecame the Health Belief Model . HBM is now used to research into many different health behaviours , including the tran smission of sexual ly transmitted i nfections , such as HIV/AIDS , and considering sexual risk behaviours. (Widman, Noar, Choukas-Bradley, Francis, 2015) . According to the Guide for health promotion practice ( Glanz, Marcus Lewis, Rimer, 1997). Rosenstock added a more recent addition to the HBM in 1988, this was so health psychologists could use the HBM to consider how to challenge habitual unhealthy behaviours, like overeating, sedentary lifestyle , and smoking. The HBM was based on the theory that an individual will make a choice to use a positive health-r elated action , as a preventa tive measure. I f that

Jackie Robinson (1919-72) Essays - Jackie Robinson, Free Essays

Jackie Robinson (1919-72) Essays - Jackie Robinson, Free Essays Jackie Robinson (1919-72) Jack Roosevelt Robinson was born in Cairo, Georgia., on January 31, 1919 to Jerry and Mallie Robinson. He grew up in Pasadena, California. In high school and at Pasadena Junior College he showed great athletic skill in track, basketball, football, and baseball. He left school in 1941 and was drafted the following year for Army service during World War II. After receiving a medical discharge in 1945, Jackie Robinson decided to tryout for the Boston Red Sox, but ended up not making the team. He spent a year playing baseball with the Kansas City Monarchs of the Negro National League. Later he played in the 1946 season with the Montreal Royals, a Dodgers farm club, and led the International League in hitting with a .349 average. He stole 40 bases and scored 113 runs. When the Dodgers opened their 1947 season, Robinson was playing second base. On April 10, 1947, Jackie Robinson became the first black player to sign a major league contract in the 20th century. During his first game, Jackie went hitless in three at-bats, but flawlessly handled 11 chances at first base. In 1947, Jackie hit .297 and stole 29 bases while also playing first base for the Dodgers. Jackie led the National League in stolen bases and was named rookie of the year. The main problem he had to overcome was controlling his short temper after hearing so many racial remarks from the crowds and other ball players, including his own teammates. On July 12, 1949, Jackie Robinson made his All-Star game debut for the National league. This was the first time that a black player participated in an All-Star game. On October 6, 1949, Jackie Robinson scored the only run in the Dodgers 1-0 win over the New York Yankees in game two of the World Series. This was the only game that the Dodgers won in the 1949 World Series. In 1949, with a .342 average, he was named the most valuable player in the league. He was one of the game's best base runners, with a total of 197 stolen bases. The Dodgers won six National League pennants during Robinson's ten playing years. On December 13, 1956, the Brooklyn Dodgers traded Jackie Robinson to the Dodger's rival team, the New York Giants in hopes that Robinson would be able to boost the low attendance. He was being traded for a pitcher named Dick Littlefield and $35,000 in cash. At this time, Robinson was having problems with his legs and was thinking about quitting baseball. Less than a month later, Jackie retired from baseball in 1956 with a lifetime batting average of .311. On January 23, 1962, the Baseball Writers Association of America elected Jackie Robinson to the Hall of Fame in his first year of eligibility. Robinson became the first African-American to be elected. After retirement he became a vice-president of a New York restaurant firm and the president of a land-development company. From 1964 to 1968 he served as special assistant for civil rights to Governor Nelson Rockefeller of New York. He also worked with drug-prevention programs. Robinson starred in the motion picture The Jackie Robinson Story which was made in 1950 and was the author, with Alfred Duckett, of I Never Had It Made in 1972. On October 24, 1972, Jackie Robinson died from a heart attack at the age of 53 in Stamford, Connecticut. Ten days earlier, Robinson had thrown out the first pitch at the beginning of the second game in the 1972 World Series.

Sharks essays

Sharks essays Sharks are any of the 340 species of fish that, together with the skates, rays, and chimeras, are sharply distinguished from the vast number of bony fish species by their cartilaginous skeletons. Sharks are very keen-sensed fishes, many species of which are able to hunt and eat nearly all the larger water animals in both shallow and deep seas. These two features account for their long evolutionary history. Many of the shark species living today are quite similar to abundant species that swam in seas of the Cretaceous period more than 100 million years ago. Sharks reveal great diversity in behavior and size. The whale shark is the largest shark and also the largest fish in the sea, measuring up to 15-m (49f) in length. The cookie-cutter shark measures less than 50 cm (19in) in length. Sharks are mainly marine fish found in all seas and are especially abundant in tropical and subtropical waters. Many types migrate up rivers. Sharks are best known as aggressive carnivores that even at tack members of their own species. Two of the largest sharks-the basking shark and the whale shark-feed on plankton, which they strain from the water with gill rakers. Altogether sharks are very different from other animals because they all have unique physical characteristics, mating habits, and feeding habits. Most sharks are gray in color and have leathery skin covered with small, sharp, pointed scales, which, unlike those of bony fish, do not enlarge during the animals growth. Usually five gills slits lie behind the head. The tail is asymmetrical, with the backbone extended into the upper lobe. Many species have rows of sharp teeth embedded in fibrous membranes instead of in the jawbones. When the sharks teeth are lost in their prey, other teeth quickly shift into position to replace the teeth that they lost. The fins and tails of sharks are rigid and not erectile, like those of the bony fish. Contrary to popular image, the dorsal fins rarely stick ...

Reader reflection Essay Example | Topics and Well Written Essays - 750 words

Reader reflection - Essay Example As a little girl, you are brought up in a way that teaches you how far your abilities can stretch and you should not venture further and explore your potential beyond the settled guidelines. Therefore, you are raised not to believe in your abilities. Only â€Å" if we should finally release ourselves from this spiral and really give a physical task our best offer, we are greatly surprised indeed at what our bodies can accomplish† Young said. In my opinion, the spiral from which all this misperception stems from is within the family realm and community as a whole. Because society is formed by the nucleus family cell. I want to believe that women all around the world start realizing their true abilities and may be even oppose the popular cultural beliefs that they can achieve less than men do. I come from a culture where the prevailing attitude is that men do everything better than women, with the exception of cooking, may be. However, I am positive that if parents try and encourage their children, regardless of their gender to try and achieve something more, their children will eventually accomplish the new task and prove that they are capable of doing so. This will bring more joy and happiness for both parents and young children and hopefully trigger some societal changes. Secondly, women in general tend to hide their strength and be more delicate and frail in order to protect themselves. But then again, I think that this is happening because they have been trained into believing that they are fragile. The projected image that they have for themselves is one of being objectified. Thus, it seems easier that women justify their underestimation in achieving physical tasks. If nobody believes they can accomplish it, why should they believe themselves they can? It is true that men are physically built differently than women, they have stronger body