Australian Taxation Authority

Question: Examine about the assessable pay of a person. Answer: Section A Presentation Assessable pay of an individual is the pay of that individual that is exposed to annual expense by the Australian Taxation Authority (ATO) gave such salary surpasses the tax-exempt edge limit specified by the ATO[1]. There are different wellsprings of assessable pay that are considered by the ATO while showing up at the expense obligation of a person. In the given case situation, David is a clinical expert who needs to stop his training because of his ailment. The pay from rehearsing is viewed as close to home help salary of an individual. Along these lines, findings are accessible to a person that are set off against assessable pay of an individual[2]. David has different wellsprings of pay, for example, salary from venture, profit and pay from lease. The essential target of this article is to assess and discover that whether derivations can be asserted for mandatory costs that are required to be brought about by David during his time of sickness against his assessable income[3]. Expand of the previously mentioned focuses. The presentation ought to be 10% of the complete word check assigned. Body (Do exclude this heading while at the same time composing the last piece) Examine of the accompanying focuses: Assessable pay of clinical experts Findings accessible and their sorts Investigation of the case concerning the arrangements of the law specified in the ITAA 1997. This part will remember the assessment of the creator for light of the authoritative arrangements and rules specified by the ATO. End A short synopsis of the focuses talked about above. It ought to likewise be 10% of the word check. Part B To David Sub: Advise on your assessable salary and derivations that can be benefited Ref: It can be a letter dated **/**/**** Dear David, Talk about the accompanying: Significant issues identified with the case Administrative arrangements relevant Exhort on the issue and a nitty gritty conversation of whether derivations can be asserted Expressing gratitude toward you. Yours truly, ABC Solicitors References Personal TAX ASSESSMENT ACT 1997(2016) Austlii.edu.au Section 10 - Tax Planning For Doctors - Mcmasters' Accountants(2016) Mcmasters.com.au What To Include In Your Assessable Income | Australian Taxation Office(2016) Ato.gov.au [1] What To Include In Your Assessable Income | Australian Taxation Office (2016) Ato.gov.au [2] INCOME TAX ASSESSMENT ACT 1997 (2016) Austlii.edu.au [3] Part 10 - Tax Planning For Doctors - Mcmasters' Accountants (2016) Mcmasters.com.au.

The Tragedy of Romeo and Juliet

William Shakespeare's work of art, The Tragedy of Romeo and Juliet, is around two sweethearts that are taboo to be together and their answer. The composing style of this Shakespearean play uncovers the period of the play by featuring the social classes. Ably utilizing his composition, Shakespeare builds up his characters by inferring the social classes of each character. Shakespeare utilizes language utilization and style to recommend the individual social standings. In the Renaissance Era, the partition of the social classes is noticeable. The four fundamental social gatherings are the nobles, vendors, the white collar class, and workers (Dowling, â€Å"Renaissance Social Hierarchy†). At the top, the nobles have broad property, live in enormous luxurious homes outside of the city, and are proprietors of huge organizations (Dowling, â€Å"Renaissance Social Hierarchy†). Since the nobles own a large portion of the land, they have a great deal of intensity and will in general be military officials, guides to eminence, and government officials (Dowling). Nobles are prepared to be warriors, to have social abilities, to move appropriately, and to convey themselves with a specific air about them (Dowling). Workers, then again, don't live in such extravagance. Their bosses didn't promise them business and their work status and check relied upon their exhibition in their obligations (Dowling). Notwithstanding the hardships in a worker's life, the life of a laborer was far more regrettable. All of society glared apon the workers. The partition of social remaining during the Renaissance Era was self-evident. Language utilization between the various classes was very unique. The individuals who are higher up in the social stepping stool have more training chances and accordingly are increasingly instructed. In Shakespeare's composition, the language utilization by each character assists with distinguishing the social grouping of the character and build up the character. Romeo and Juliet frequently utilize an interesting expression or a direct opposite when conversing with and about one another (â€Å"Bitesize†). † †¦ † (1.1.44â€69). Characters like Romeo and Juliet will in general talk in a predictable rhyming clear refrain. Basic society or individuals that are viewed as workers will in general talk composition. † †¦ † (1.1.44â€69)

Theory Of Constraints Essay Research Paper This free essay sample

Hypothesis Of Constraints Essay, Research Paper This book shows you the musings and comprehension for a radical concern hypothesis called the Theory of Constraints. This is a strategy to better creation techniques. The perusing is engaging on the grounds that it is composed as a novel. It tells the story of a works chief who needs to better his anxiety in a constrained clasp. On the off chance that he comes up short, the works will shutdown. The premiss is that Alex, a factory chief, is given a final proposal # 8212 ; drastically better the open introduction of his plant in a quarter of a year, or the establishment will be closed down. Accepting that customary advancement plans will neer do sufficient contrast in such a short clasp, Alex must fall back to additionally miserable advances. He finds an old educator, presently filling in as a counselor, and asks for exhortation. The exhortation of this counsel, Jonah, sets Alex and his crew, on an excursion. We will compose a custom paper test on Hypothesis Of Constraints Essay Research Paper This or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page On the other hand of just giving them the answers, Jonah asks them requests, and will not give more guide until every request has been replied. A portion of the exercises of the book incorporate the undermentioned. At the point when you are profitable you are convey throughing something in footings of your finishes. Each activity that carries an organization closer to its end is profitable. The finish of a manufacture association is to do cash. In view of inconstancy, a plant can non be run at 100 % of limit. Or then again, as Jonah says, ? the closer you go to a fair works, the closer you come to insolvency. ? Perhaps the greatest activity in bettering your factory is roll uping the correct data. Alex at long last infers that? we # 8217 ; re going to hold to acknowledge the way that we # 8217 ; re non heading out to hold ideal informations to work with. ? ? A hr lost at the choking is a hr destined for the full framework? The existent expense of a tightening is the whole disbursal of the framework, separated by the figure of hours the narrowing produces. ? This proposes pull offing choking influences actually intently. This idea has brought forth army counseling and bundle houses since the book was distributed. Non-bottlenecks do non require to be controlled so intently, and ought to non be worked to boost use. Jonah says that? triping a non-bottleneck to its furthest restrain is a demonstration of maximal ineptitude. ?

British Petroleum Crisis Essay - 275 Words

British Petroleum Crisis (Essay Sample) Content: British Petroleum crisisName:Institution:Course:Instructor:Date:British Petroleum Crisis and its Ethical ConsiderationBritish Petroleum experienced a crisis on 20th January in the year 2010. In this crisis, there was an outstanding explosion of the British Petroleum oil rig known as the Deep-water Horizon. The explosion occurred in the Gulf of Mexico causing a spill in the sea. The spill was the largest maritime disaster the history of the US. The explosion caused the oil gusher to flow for about eighty seven days and capped on 15th day of April in the same year. The spill left about eleven people unaccounted for. The rig was closed in September, 2010 after the several attempts were made to contain the flow of oil. However, some reports in the year 2012 still indicated that the rig was still leaking. Floating booms and skimmer ships were employed in the protection of the estuaries, the beaches and the wetlands from the oil that was spreading to the other areas. The spill caused adverse effects on the wildlife, the habitat and even the tourism sector was affected. In the year 2013, there was a continued death of the wildlife especially the dolphins. The deaths were caused by the flow of oil as the wildlife could not breathe CITATION Kle10 \l 1033 (Klein, 2010).There was an inquiry into the cause of the spill. In 2011, an investigation recorded the defective at the oil well as the root cause of the spill. In addition to this, BP was found to be guilty in causing the spill since its ethical and safety practices were inadequate. The contractor, Halliburton and Transocean, the rig operator were also found liable for the damage. BP and its affiliates were to blame for the spill because of inadequate safety measures. However, the Department of Justice in the US pointed an accusing finger on the insignificant reforms in both government policies and the industry policies.BP was to be monitored by the government for four years and banned from getting c ontracts. This was to help the company to improve on its environmental, safety and ethical policies as the accident was unethical and could have been prevented.BP communication of the crisisThe company used various communication strategies to manage the crisis. The communication strategies were meant to uphold the reputation of the company and the monetary losses it was likely to face. However, there were failures recorded in trying to manage the crisis at hand. The company admitted its mistakes in the crisis and for this reason it allowed the government to supervise its operations for a period of four years. The government was to ensure that it puts in place stringent guidelines on safety and environmental issues. For this reason the company was fined about four billion USD. In the year 2014, the company found liable of causing the spill and due to its recklessness and negligence. It received eighteen billion USD additional fines CITATION Swa10 \l 1033 (Swatz , 2010).The managers at BP were not willing to divulge information regarding the spill to the members of the public. They considered it a very sensitive matter that could have serious implications on the reputation of the business as well as its financial position. The company utilized the media in order to deliver the message to members of the public even though the key messages were not delivered. Coast Guard played this role. It setup a response center, informational websites. Additionally, it held press conferences and media interviews among others. Even though the company censored part of the information that was supposed to be released, it shared both bad and good news about the crisis.In the communication process, the employees were involved during the crisis. For example, in an interview, the C.E.O spoke about the companyà ¢Ã¢â€š ¬s unpreparedness and the inadequate safety measures it had in place. The actions undertaken by the company were not in line with the mission and visions of the compa ny. The company claimed to protect the environment but this incident reveals that indeed it does not CITATION Off11 \l 1033 (Office of the Maritime Administrator, 2011).The recommendations towards effective communicationThere are various communication strategies that could have been applied by BP in the crisis. To begin with, the company should have had a good communication plan. The C.E.O of the company acknowledge inadequate communication plan in an interview with Mone...

Enn315-Turn of the Screw - 2028 Words

‘The Turn of the Screw is essentially an ambivalent text. Its narrative prompts divergent, even opposite readings, but does not reconcile them. What happens remains irrevocably uncertain’ James uses the prologue to the novel to introduce the themes with in this Novella but more importantly he encourages the readers to be active in reading between the lines , and not to accept what is said at face value , James achieves this by surrounding Douglass with a group of people who are clearly and intently open about reading into the manuscripts further , they are critical and sceptical, James also encourages the readers to search for sexual insinuations as Mrs Griffin does about the sexual history between Douglas and the governess in the†¦show more content†¦As readers we join her in these fears but we are conflicted as know the irrationality and we are aware of her untrustworthiness as a narrator. We as readers begin to see the ambivalence that the children embodied; they are delightful and angelic but we are unconvinced of their nature. Her overbearing approach to protecting the children seems to have an adverse effect on them , however we are only left to assume how they feel as we do not know what they feel. We start to see the cracks in the governesses armour and we become aware that she is trying to find out what if the children are seeing the ghosts, to the reader this seems like a harmless thing to do, and possibly the children are at faulty, but when looking at it from the perspective of the children on can see that the governess is struggling to hold it together and may be terrifying. This puts more doubt about the ghost existence or purpose at Bly. There is a passage of text where Miles enquires about going back to school to free him from the pressure from the governess. This passage is an ambiguous one as we read little actual interactions and more thoughts and paranoia from the governess. Miles bests her by mentioning that he will contact his uncle to discuss his education. The governess become disconcerted as she was subverting her attraction for her employer to be a hero to the children an d she becomes overwhelmed and decides not to go to church , butShow MoreRelatedEnn315-Turn of the Screw2040 Words   |  9 Pages‘The Turn of the Screw is essentially an ambivalent text. Its narrative prompts divergent, even opposite readings, but does not reconcile them. What happens remains irrevocably uncertain’ James uses the prologue to the novel to introduce the themes with in this Novella but more importantly he encourages the readers to be active in reading between the lines , and not to accept what is said at face value , James achieves this by surrounding Douglass with a group of people who are clearly and

Health Care Reform in the United States Essay - 987 Words

Health Care Reform in the United States In the United States, more than forty million people are without health insurance. Of these people, many are employed by firms that do not offer coverage and many others fall just below the poverty line. Many are poor but still do not qualify for Medicaid. At least twelve million of those without health insurance are children. Reliable sources indicate that the number of uninsured people could rise as high as sixty million by the year 2010. There is also a dilemma that the insured United States citizens face, that their healthcare system is sick, and everyone is aware of its illness: profit. In 2008, Malike Hassans, an HMO stockholdings CEO, salary was 166.4 million dollars. Most†¦show more content†¦Therefore, the physicians are not part of the decision making process involved in determining what services to provide. These rules can apply even when the patients life is at stake. Other terms prohibit the physician from disclosing how he or she is paid, especially when payment methods reward limiting referrals to patients. Why do HMOs want physicians to be less than honest with their patients? Because patients might demand care that would raise costs and reduce profits. According to Jeffrey Koplan, M.D., Patients should learn how to become active participants in their own healthcare, which means taking part in decisions involving diagnosis and treatment. Koplan is the president of Prudential Center for Health Care Research which conducts research to evaluate and improve how healthcare is delivered to managed care customers. If all insured citizens were more aware of the actions of their HMO, then there would be a decline in the immoral policies. Also, there are few American citizens who are striving for a real cure. The current fashion is to impose incremental reforms. For instance, Congress passed a new program to finance healthcare reforms for some uninsured children. They are also attempting to push bills to make it difficult for HMOs to deprive people of needed care. These bills are a much-needed step in the right direction. However, none of these reforms address the underlyingShow MoreRelatedHealth Care Reform : The United States Essay1087 Words   |  5 Pagesfeel heath care reform was necessary, health care costs affect the economy, the federal budget, and virtually every American’s family’s financial well-being. According to Obama, â€Å"In 2008, the United States devoted 16% of the economy to health care, an increase of almost one-quarter since 1998 (when 13% of the economy was spent on health care), yet much of that spending did not translate into better outcomes for patients† (Obama, 2016, p.526). In 2008, 1 in 7 Americans did not have health insuranceRead MoreHealth Care Reform For The United States3412 Words   |  14 PagesObviously, good health is a major factor of being happy and satisfied with an Americans’ life. People also place family and friends very high on the list of value for health care insur ance. Health care has become the stress to every person’s life. Health care controls everything a person does due to the drawbacks of not having it when it is necessary; like breaking an arm or coming down with a deathly illness. With these issues, it is said that reforms are on their way. â€Å"Health care reform will be onRead MoreHealth Care Reform For The United States2292 Words   |  10 PagesHealth care in the United States needs to be reformed to be more equitable to all citizens regardless of their race and financial situation. Those in charge of reforming health care should consider the principles of social justice outlined in Catholic social teaching as guidelines for ethical health care reform. Those principles are: the dignity of human beings, the common good, solidarity, and subsidiarity. These four social-justice principles provide a foundation for a virtuous and economicallyRead MoreEssay On Health Care Reform In The United States1562 Words   |  7 Pages Healthcare Reform in Two States The Affordable Care Act was into law March 2010. The law has planned to make wide-range of changes to healthcare in the United States. The Affordable Care Act efforts to offer universal right to use to healthcare for Americans, control the rising costs of healthcare, adjust the private insurance industry complete things like state-based private exchanges and online marketplace that brings together state-approved insurance plans from multiple companies so consumersRead MoreNew Health Care Reform For The United States860 Words   |  4 Pages New Health Care Reform In 2014, the US entered into the force sensational health care reform of the protection of patients in the United States, which is called The Patient Protection and Affordable Care Act. Under this reform, all the citizens and residents of the country are required to have health insurance. It has also caused many discussions and opinions among people. Supporters of it say that this is a significant step forward, since there is no company that can refuse a person in the insuranceRead More Health Care Reform in the United States Essays1876 Words   |  8 Pagesâ€Å"We will pass reform that lowers cost, promotes choice, and provides coverage that every American can count on. And we will do it this year.† The preceding is a powerful statement from the newly elected President Barak Obama. One of the main aspects of both political campaigns was health care reform. The above quote shows passion and encouragement, but the quotes about health care do not end there. Georgian republ ican gubernatorial candidate and health care policy maker John Oxendine expressed:Read MoreHealth Care Reform Throughout The United States2059 Words   |  9 PagesAbstract Health care reform and health care itself has been a debatable subject for quite some time. Health care is a major issue that is found not only in the United States, but around the world. Controversy has gone around this subject due to the causes and effects of the reform and the matter of not being successful as many hoped. The World Prosperity Organization and the Institute of Medicine have two intriguing viewpoints about health care reform and what is needed to be done. The World ProsperityRead MoreHealth Care Reform and How the United States Got There.3541 Words   |  15 PagesHealth Care Reform and How the United States Got There. For over a decade our healthcare system has been flawed, and for over a decade several Presidents have tried to reform the health industry with little success. Advocates of health care reform have been met with great controversy and resistance since as early as 1854 when President Franklin Pierce vetoed the â€Å"Land-Grant Bill for Indigent Insane Persons† that would benefit the indigent insane, â€Å"by arguing that the federal government shouldRead MoreEssay about Health Care Reform in the United States1204 Words   |  5 PagesHealth Care Reform Health care has been an area of discussion for some time now. In the United States, the current health care system is a private system that allows individuals to choose their own method of care. Despite the freedom that comes with the independent nature of this type of health care system, the true disposition creates more problems than it solves. The privacy of the health care institutions has caused affordability and access to become serious issues with this system. AdditionallyRead MoreThe Health Care Crisis And An Understanding Of The Reforms2277 Words   |  10 PagesA. The health care crisis and an understanding of the reforms The American Health Care system to say the least is wasteful, bloated, and generally inefficient and therefore in dire need for immediate review. This has largely been as a result of factors such as costs, poor investment return for outlays, inequitably distribution, and being based on anachronistic business model geared at treating diseases more than promoting wellness. The figures are all there to see why a radical surgery of the health

The Rocking Horse Winner - Child in Conflict with the Adult World free essay sample

Adult conflicts come to Paul when he first sees the financial problems in his house. As a young child Paul was forced into learning about the finance issues causing him to react to the situation. Paul is continually hearing the words â€Å"There must be more money! There must be more money! The children could hear it all the time, though nobody said it aloud†¦ ‘There must be more money; oh-h-h; there must be more money, oh, now-w-w! Now-w-w – there must be more money! – More than ever! More than ever! ’† (Lawrence 19-29). Paul a twelve year old boy is feeling the burden of providing money for the family. Hearing the words â€Å"there must be more money† repeated throughout the house causes Paul to worry about what kind of financial situation his family is in. As a young child he should not know about the family’s income problems. However, through the whispering he learns of it. We will write a custom essay sample on The Rocking Horse Winner Child in Conflict with the Adult World or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Paul should be out having fun with his friends not worrying about money. Since Paul heard of the financial problems in the house he took it upon himself to find a way to provide for the family. Paul is forced into the adult world through learning about the financial problems in the family and trying to provide for them. Paul is starting to be fully introduced to adult conflict though the risks of gambling. Gambling can cause a person to become very rich or very poor quickly. Paul would place money on the horses â€Å"’Good! Good! Right you are! A fiver for me and a fiver for you on Daffodil’ †¦ Paul was â€Å"sure† about Lively Spark which was a quite inconsiderable horse. The boy [Paul] insisted on putting a thousand on the horse. †(Lawrence 24-27). As a child Paul should not be exposed to the adult world of gambling. Gambling is a risky game to play and Paul as a young boy doesn’t fully comprehend what he is getting into. Paul is betting thousands of dollars on horses which he may lose. Paul does not see the stress that gambling is putting on him but instead continues to gamble the money he has made. Gambling takes over what he does when he tries to figure out who the next winner will be. Paul gets stressed about not knowing the winner â€Å"But even for the Lincoln he didn’t ‘know’ and he lost fifty pounds. He became wild eyed and strange as if something were going to explode in him. † (Lawrence 29). Paul is now feeling the effects of gambling and does not know how to react to them. At such a young age Paul is not ready to lose money and he cannot handle the fact that he is. The stress that gambling has put on him to win is now catching up to him when he loses. The action that Paul is taking through gambling is an adult game and one with which he is not ready for. A young child should not be the main provider of income for a family. Paul is now worried that his family does not have enough money. Paul would place money into the bank for his family, â€Å"Paul at the others suggestion, handed over five thousand pounds to his uncle who deposited it with the family lawyer. †(Lawrence 28). Paul was becoming the main source of income for the family. He was more worried about having a steady income for the family over having friends to play with. The mother’s expensive lifestyle was now being paid for by Paul, a young child. Children should not be worried about whether their family is going to have money or not. Paul was now fully taken out of the world as a child. He became the main source of income for his family. He was now constantly worried about the situation of finances, an adult problem. Paul was in conflict with the adult world when he became the main provider for his family instead of being a kid and having fun while being provided for by his parents. Throughout the story Paul is in conflict with the adult world. In â€Å"The Rocking Horse Winner†, author D. H Lawrence uses Paul the protagonist to display the child in conflict with the adult world. Paul was first introduced to financial problems a reoccurring problem in the adult world. He then started to gamble and became the main source of income for his family from this. A young boy should not be doing these things for his family. These conflicts may arise every day in the adult world but are not typically problems for children. Children are now being forced into this world of adult conflict at a young age and the protagonist Paul was a victim of this in the story â€Å"The Rocking Horse Winner. † Works Cited Lawrence, D. H. â€Å"The Rocking Horse Winner. † Viewpoints 12 Ed. Sarah Swartz. 5th Edition Toronto: Pearson Education Canada Inc. 2002. Print.

The Hobbit Essays (693 words) - The Hobbit, New Zealand Films

The Hobbit The Hobbit Bilbo's noblest moment in The Hobbit, a fantasy book by J. R. R. Tolkien, is when he gives up the Arkenstone, a precious jewel. He is commended by some for his graciousness of giving away such a treasure, for everyone was rushing to try to get it for themselves. Yet, Bilbo gave the stone to the Elvenking and went against of his friends to attempt to protect lives. This is especially noble since no one else could have achieved this action and been trusted. It revealed supreme generosity from Bilbo. Bilbo feels that it is essential to settle all the disputes which is why he concludes that giving up the Arkenstone would be the best alternative. A war was beginning because the elves and men wanted their fair share of the treasure since they killed Smaug, the dragon who stole the fortune from the dwarfs hundreds of years ago. Maybe, the elves and men could bargain with the Arkenstone which is the heart of Thorin. Thorin treasures it above anything else in the world, and all other riches do not even compare to the Arkenstone. Bilbo figures that this may be the only performance that could save lives, and he wants to achieve that objective. Even though the stone does not rightly belong to him, Bilbo gives away the stone away out of the goodness of his heart. Consequently, Bilbo has many justifications for presenting the Elvenking with the Arkenstone. Since Bilbo was so gracious for giving up the Arkenstone, no other character would have been able to do that achievement. One part that had an immense role is the Elvenking having trust in Bilbo. If a dwarf would have wanted to give the elves something, most likely, they would not have trusted the dwarf. This is because the dwarfs were the ones who were not giving them their share of the riches. Bilbo has and advantage for not being like the dwarfs. So, the elves had more faith in Bilbo for being a hobbit. Probably, the dwarfs would have been greedy and kept the Arkenstone for their own anyway. All they want is the riches, and they do not care about anyone but themselves. In fact, when they were in the tunnels with the goblins, the dwarfs did not even notice when Bilbo became lost, and they were about to go on without him. Also, they always relied on Bilbo to get them out of trouble. Just like they were almost killed by the spiders and Bilbo came to their rescue, they made Bilbo go into the secret tunnel because everyone else feared Smaug, the dragon. Consequently, Bilbo almost becomes scorched from Smaug. Mr. Baggins who is considerate, noble, and reliable is the only one that could reward them with such a great fortune. Although he is rebuked, Bilbo returns to the mountain for many purposes. It is primarily because Bilbo has gone through so much with the dwarfs and cares a great deal for them. He has lead them to the mountain, nearly starved, killed giant spiders, and put his life on the edge to save the dwarfs. When the times got tough they always relied on one another. For instance, Bilbo outwitted the guards by sneaking the dwarfs out of their prison cells and hiding them in barrels. The main reason why Bilbo returned to the mountain was that he does not want to ruin their strong relationship just due to a stone. Friendship is much more valuable than any jewel. Bilbo figures that returning would not do as much damage as turning his back on them permanently. If he would have remained with the elves, he would have lost some of his best friends, and he would probably later regret it. Therefore, Bilbo's noblest action is when he gives up the Heart of the Mountain, the Arkenstone. He was willing to give up a grand fortune for the safety of others and to discontinue all conflicts. No character other than Bilbo in The Hobbit shares as much nobility and worthiness to give up the priceless Arkenstone. After knowing that he will not be accepted with the dwarfs, he returns anyway because he does not want to risk the powerful bond of friendship between them. They have gone through too much to let their relationship go to waste, now. Those are just a few reasons on why offering the Arkenstone was such an honorable action.

Fammily Friendly for Whose Family essays

Fammily Friendly for Whose Family essays Do workers without children reap the same rewards as do their colleagues who are parents? Equal work for equal pay has long been the American mantra, but are parents more equal? The childfree say it is dangerous to promote one lifestyle and set of personal choices above others. Granting special privileges to those that reproduce creates unprivilege and subtle social pressure for those that don't. Parenting is a choice. With that choice comes responsibilities. In the last decade, as parents have struggled to balance responsibilities at home and at work, they have simultaneously raised the bar politically and in the workplace. During the 106th Congress, dozens of bills were introduced to increase the child tax credit, award stay-at-home parent grants to return to school, and expand the 1993 Family and Medical Leave Act. Childless adults have had enough. They feel they have become second-class citizens in the eyes of their government and their employers. They say family-friendly policies that have become the norm, place an unfair burden on childfree workers and don't consider their families or lifestyles. Is it fair to give tax credits to parents regardless of income? (CNN 1) Should the childfree be expected to work extra hours because they don't have children? Should employee benefit plans reward fertility rather than longevity or merit? The childfree see a world of colleagues who are stressed out because they've chosen to believe the lieyou can have it all. (Burkett 55) You can have children, careers, and excel at both. They say we've taken a step backward to the days when married men made more than women doing the same work because they had families to support. They've watched as children invade places sacred to adults such as R-rated movies and the workplace itself, (Belkin 32) employers create benefit packages that are full of maternity leave, pregnancy coverage, and other child-friendly perks that mean pa...

Proposal of analyzing Hershey's stock price and this firm Essay

Proposal of analyzing Hershey's stock price and this firm - Essay Example Using the results of the following report, my recommendation will be to invest into the Hershey stocks, as the company’s performance in the industry is commendable as well as its stock’s performance. After thoroughly analyzing the stocks of Hershey Company, I would note that the company has a potential for a continued appreciation for the value of its stock price in the stock market. However, my analyst recommendation in overall would be a buy of the shares and not a strong purchse for the stocks of the company. The reason for this is due to the rapid increase in the company’s share price and a relatively high P/E ratio. My recommendations based on my review of the company’s financial indicators, its opportunities for future growth and its comparison to the main competitors in the field (Fridson, Martin and Fernando 75). A detailed analysis that led to the drawing of my conclusion is as discussed in the report below. Brief description of Hershey Company Th e Hershey Chocolate Company is a US-based firm that is incorporated according to the laws of the State of Delaware. However, the company was founded in 1894 by Milton S. Hershey. Since that time, the company has remained as the leading manufacturer of chocolates and other sugary confectionaries, and has a marketing base of about 42.5% in North America. The company has several wholly-owned subsidiaries and entities to which it has a major controlling interest. This company is also the major and largest producer of superiority chocolate in North America and leads globally in chocolate and sugar confectionery production. The company functions as a single reportable segment in the manufacture, marketing, sale and distribution of the products under various brand names. The company is founded on the basis and principles of returning back to the community in which it operates in through corporate social responsibility (Brigham, Eugene and Michael 120). The amount of revenue that the compan y generates equals nearly to $6billion annually and has a current employment base of about 14,000 employees across all its subsidiaries. Over the years, the company has portrayed consistency in its growth patterns both in terms of market share and the market holdings. It has accumulated a large amount of wealth which have seen it trade perfectly in the stock market. Through this, the company has been able to earn itself a positive image and reputation both nationally and internationally following the various innovation programmes it has invested into. One such innovation programme is that of the ‘Innovative Cocoa – Link Mobile Technology Programme’ that was so far expanded to Cote d’Ivoire in May 2013. However, the company’s growth is expected to continue as a result of the announcement that it will price $250million, 2.625% notes by the year 2023. Recent developments in Hershey In the recent past, Hershey Co. has had several developments that have been witnessed through acquisitions of other small firms thus, turning them into its subsidiaries. For instance, in the year 1996, Hershey purchased the operations of America in Leaf Candy Company. In 1999, the company diversified and divested its Pasta group into several equity partners in a bid to form the New World Pasta Co. currently known as Ebro Foods. In 2002, the public became aware of the intention of Hershey Trust Foundation that was seeking to sell its

Use of Financial Ratios Essay Example | Topics and Well Written Essays - 1000 words

Use of Financial Ratios - Essay Example The paper is an attempt to analyze the accuracy of the statement of Lev and Sunder using some evidences taken from real world, especially by doing the cross sectional analysis of financial ratios. Use of Financial Ratios Financial ratios are used to measure a company’s financial condition or to analyze between two companies’ financial condition. All the stakeholders of the company have interest in company’s future, that is how the company would perform in the short term or long term future, how much it is secure to invest in the company, what type of change should be introduce so that the company can perform better. When an investor wants to take the decision to invest money, certainly he wants to invest it in the most effective company, the decision he can take by using the financial ratio analysis along with other type of analysis like qualitative analysis or other type of quantitative analysis. Critical Analysis Ratio analysis is a very widely used tool for analyze the financial stability of a firm. But there are certain problems arise when the analyst don’t take the associated factors in consideration. When the analyst is doing the performance analysis of two companies, they should remind that two companies can follow two different accounting policies. There is no single accounting standard which is being followed by the companies all over the world. (Fischer, Taylor and Cheng, 2008, p.505). The taxation rules of different states, different countries vary over the world. The inflation over the world is different. A multinational company has to face different taxation policy, different inflation over the world. So when a researcher is analyzing the performance of a company using ratio analysis, he should take these factors in account. There are also technical factors associated with the analysis. Many statistical tools which are being used in ratio analysis are based on the assumption that the data are normally distributed, but in reality that doesn’t happened. For identifying the financial indicators specifically for Critically Access Hospitals the Flex Monitoring Team used 114 financial ratios as their part of research. But they found many problems when research about the industry, like Hospitals with negative current Assets or negative current liabilities was excluded from the calculation of median, but that should be i ncluded when researching about the liquidity of the industry (Flex Monitoring Team, 2005, p.17-18). A research study was performed by taking 66 listed Malaysian firms’ data for the period 1980 to 1996. The forms were taken from 3 sectors industrial sector, mixed industry and combination of industrial and property sector. From the research it has been seen that only current asset percent was conformed to normal distribution. For doing the ratio analysis effectively three type of transformation techniques were used namely square, square root and natural log. When the square and square root property were used they were found as not effective, because the variables of the ratio analysis are not normally distributed. But natural log technique is proved effective by the researcher as the process considers that the data available is not normal. The researcher proved through the research that when a ratio analysis is being performed to analyze the performance of a company or comparab le analysis between two companies is done then they should address the proportionality effect on the ratio’s normality (Sori et al., 2006, p.71-81). From a survey done on U.S.A. firms it is clear a ratio can

Goole doesnt care Essay Example for Free

Goole doesnt care Essay The inspector calls to discuss the suicide of Eva Smith/Daisy Renton, quite a few working class people used many names in those times, this was because it would be easier to get jobs. Each member of the family had something to do with her suicide; it is unravelled as the play goes on. The inspector has to find a chain of evidence to make them guilty. Even though no one can be to blame legally for a suicide, however they can be morally guilty. Birling sits the inspector down and offers him a glass of port, but he doesnt accept any hospitality from him. Furthermore Birling tries to impress the inspector by telling him that he was an alderman and a magistrate, but Goole doesnt care. The inspector goes on to explain what happened to Eva Smith. Shed swallowed a lot of disinfectant. Burnt her inside out. Preistley portrays a horrid image of the girls death to make the audience feel remorseful and pitiful. He also describes her as pretty, lively, big dark eyes, and soft brown hair. The inspector starts to question Mr Birling over the death. After seeing a photograph of Eva, He admits to sacking her for setting up a strike to get slightly higher wages. He thinks he did the right thing, and he says that he paid his workers the usual rates, and he couldnt see that he had any responsibility for what happened to her afterwards. But Priestley thinks differently, as he shows by what the inspectors says; what happened to her then may have determined what happened to her afterwards, and whatever happened to her afterwards may have driven her to suicide. Birling is a very insensitive man; he shows no remorse for what happened. The next person to be interviewed is Shelia who is a pretty girl in her early twenties, is very pleased with life and quite excited. The inspector reveals that Eva luckily found a job at Milwards, he goes on to say that she again was sacked. Shelia (feeling agitated) begins to realise that she was to blame. She started to explain that she was looking at herself in the mirror when she caught Eva smiling at the assistant in a way that she found offensive. Shelia was furious and told the manager that if he didnt sack her, Mrs Birling would close the account with them. Unlike Birling, Shelia accepted that she was wrong and felt sorry for what she did. It is obvious that she regrets what she done with regard to Eva claiming that, if I could help her now I would. This makes you feel less anger for Sheila who now feels terribly guilty for Eva and has now been punished severely simply by knowing the consequences of her actions. The inspector had now finished with Shelia. It was Geralds turn in the order of how the events happened. After a misunderstanding between Gerald and Shelia, he admitted he knew Daisy Renton. And after Gerald sitting in and listening to the awful thing Shelia had done, she was now determined to find out how he played a part in this ordeal. Gerald had met Daisy at the local variety theatre known as the haunt of prostitutes. He described her as looking young, fresh, and charming. Gerald soon fell in love with her and when he found out she didnt have a penny to her name: he let her stay in his friends flat. Gerald often visited her and gave her a lot of pleasure, he soon ended the affair, as he had to go away on business, he had given her money to help her out for a few months. Eva was obviously upset inside as Gerald gave her a life she could never have. Gerald goes for a walk to get over the news of Daisys death, whilst Mrs Sybil Birling has denied knowing Eva after being shown a photograph of her. She is described as being forty years old, a rather cold woman and her husbands social superior. Mrs B is going to be interviewed out of sequence of events, because Priestley wants to show what an arrogant fool she is. The inspector has made a big impression on Shelia, who is now acting like him by summing up the chain of events, and telling Mrs B that there is no point covering everything up. Mrs B finally admits that she known Eva, who came to the Brumley womens charity organisation for help, as she was pregnant. Mrs B was the chairwoman and turned away a helping hand for the girl, because Eva used the name Birling which Mrs B wasnt happy with. She didnt show any guilt and said that the father was entirely to blame. Mrs B condemns her son Eric, as he is the father of the child, he ought to be dealt with very severely. No regret is felt and it seems that she is totally unmoved by the whole incident, only caring when she discovers that her own son is involved. Sybil is very patronising and sees herself as socially superior to those of a lower class. She finally realises that Eric was the father and is shocked, Eric has arrived, and the audience is left in suspense as the scene ends. Everyone is staring at Eric, the inspector asks him a question and he tells the story of his involvement with Eva. He had met her at the same bar as Gerald and had got drunk and took her back to the lodgings. Eva didnt really want him to come in but he was going to start a row, so she let him in and they made love. This became frequent. It was casual for Eric and Eva having sex but Gerald and Evas relationship had feelings. Eva became pregnant and they didnt want marriage, as they didnt love each other, so Eric insisted on giving her money to help her. She stopped accepting it as she realised it was stolen. Eric had admitted taking à ¯Ã‚ ¿Ã‚ ½50 from his fathers office. This was a lot of money in those times and his parents were enraged. The inspector concludes his visit with Priestleys message: we dont live alone. We are members of one body. We are responsible for each other. And I tell you that the time will soon come when, if men will not learn that lesson, then they will be taught in fire, blood, and anguish. The inspector leaves. Priestleys is saying that if we dont care about everyone in society, then it will end up in conflict and war. Priestley also suggests that the older generation wont change, but the younger generation accept that there needs to be a change. After he has left, the family begin to consider the consequences. Mr and Mrs B are only concerned about their image and are blaming their children for everything. They start to wonder whether he really was an inspector, Birling and Sybil get excited as they thinks it makes all the difference, but Sheila and Eric understand that they are all morally guilty for Eva and that it doesnt matter who the man was. Gerald returns, and is certain that the man wasnt a policeman. Just to make sure, Birling phones the police force and confirms that wasnt an inspector Goole. Eric still shows guilt along with Sheila but the others are not having any of it, they are ignoring the fact that they are dealing with a dead girl. Gerald is trying to get out of the guilt by assuming that Goole had showed them different photographs (which is absurd) and that the girl was not dead, and even if the girl didnt die they still did wrong. Gerald phones the infirmary to see, and he is told that there hasnt been a suicide there for months. The parents and Gerald decide that they want to celebrate and assume they are all now off the hook, while Eric and Sheila maintain that nothing has changed even if the girl wasnt dead. Another message from priestly came out from Shelia: Everything we said happened really had happened. If it didnt end tragically, then thats lucky for us. But it might have done. Birling hasnt got a clue; they think its a joke. Yet the telephone rings sharply. Mr Birling answers it, then tells the family that it was the police, he says a girl has committed suicide and is on her way to the infirmary, and that an inspector is on his way to ask some questions. They stare guiltily and dumbfounded. The whole scenario starts again. In conclusion, I think that the person to blame most is Sybil Birling. She was selfish and heartless leaving Eva to give up on herself. Eva had that little bit of hope left going to the organisation, but Mrs B turns away her helping hand. Maybe Arthur had triggered it off but Mrs B could have sorted out things out if she understood why Eva had used the name Birling. What makes you feel more anger for Sybil is that she thinks it wasnt her fault at all: she had no guilt whatsoever. Although I think it would be unfair to blame just Mrs Birling entirely, as each character played a part to the death of Eva smith. It would be more logical to blame society and the way they lived in those times, no real crime was committed, and it is more a case of social conscience. I think families like the Birlings need to aid others with their actions, not just themselves.

Free Essays - Comparing Odysseus and Medea :: comparison compare contrast essays

Free Essays on Homer's Odyssey: Odysseus and Medea "Let me hear no smooth talk of death from you, Odysseus, light of councils. Better, I say, to break sod as a farm hand for some poor country man, on iron rations, than lord it over all the exhausted dead." Right before restless Odysseus leaves Circe, she tells him that he must go down into Hades to visit the shade of Teiresias, the blind prophet who advises Odysseus of his homecoming (the Wanderings). He then goes on to meet the shades of the queens and lovers of dead heroes and finally the heroes themselves. In the quotation cited, Odysseus is talking with Achilles, the greatest hero of the Trojan War. Achilles, while alive, was fully cognizant of his choice between a long life spent in obscurity or a short life, filled with glory. He chose the latter. I suppose Achilles quickly realized after he died that fame has no meaning for you after you're dead. In retrospect, he understood that death gives meaning, and fills one up with the passion for life. Every action, however mundane, is filled with the miracle of life and completes itself when one interacts with others. This is what Achilles meant when he asks Odysseus about his son and his former kingdom--never mind the dead, what are the living doing? Achilles yearns to be back among the living. This theme of death giving meaning to life is prevalent throughout the Odyssey. Hell is death, heaven is now, in life, in the field of time and action. Odysseus nearly died of homesickness (or boredom) when Kalypso detained him on her island, hoping to make him her immortal husband. Odysseus knew if he drank that ambrosia, life would be eternal, you'd have a beautiful house and a babe for a wife, but things would get terribly vapid after a certain point. Immortality is death, in this sense. Finally, it is Athena (thought, action) who convinces the gods (who are, I think, jealous of us mortals) to let Odysseus off the island and back into his life. It is interesting to note that even Hermes couldn't wait to get off Kalypso's island--"who would willingly come here? There is no city of men nearby. . . . . Ultimately, Odysseus' journey to Ithaka is about embracing one's life, accepting the challenges, the dangers, pitfalls, and joys, with courage, tenacity and a keen sense of what it takes to maintain balance in one's life.

Opinion essay †video games Essay

Video games are usually considered an excellent electronic with the mainly purpose to propose entertainment. For different kinds of persons, from children that probably have more time to play it, until adults who usually have fun after their work. Technological advances in video gaming software have created a rapid evolution from 1970’s arcade game technology to today’s role playing games, featuring an almost life-like level of realism, which mirrors the natural world in all of aspects, sometimes showing some graphic violence. With critical unproven scientific really, there are criticisms from the media that directly reflect the thinking of the parents of many children who play video games, one of the entities that can change this is the industry of video games censored you need to start acting. According to Entertainment Software Association (ESA), there is a thought about censoring videogames: â€Å"Blaming video games for violence in the real world is no more productive than blaming the news media for bringing crimes of violence into our homes night after night. † The news media usually controls what most of people will think about new video games but most of times they have bad things to show like violence, drugs and sex in live for everyone. They don’t reveal that violent crime, particularly among the young, has decreased dramatically since the early 1990s. During the same period of time, video games have steadily increased in popularity and use, exactly the opposite of what one would expect if there were a causal link. Some researchers are always trying to prove that players of violent games may be influenced by bad behavior and, implicitly, will apply who watched the game in real life. According to Ferguson, Christopher J. and John Kimburn: â€Å"This analysis does not find support for either a causal or correlational link between violent media and subsequent aggression in viewers. Why the belief of media violence effects persists despite inherent weaknesses of researches somewhat of an open question. † This shows how most of the time the researchers are misguided. Another prove of how these researches are misguided can be clarified in what Salonius-Pasternak, Dorothy E. and Holly S. Gelfond has to say: â€Å"Most research on electronic play has focused on its possible negative effects for children and adolescents, and contextual factors such as socioeconomic status and culture are rarely considered†¦. The study explains how electronic games may also have potential benefits for young players that include providing children with the opportunity to negotiate society’s rules and roles, allowing children to experiment with aggression in a safe setting without real world consequences, and facilitating children’s development of self-regulation arousal. † Another interesting point that no one knew is that usually the parents are present when games are purchased or rented 93 percent of the time. Ratings and parental controls already help parents make appropriate entertainment choices for their families. Just as with other types of entertainment, there is a wide variety of content available in computer and video games to suit the wide variety of individuals who play games. The industry has also voluntarily established numerous tools and policies to help parents make educated choices and ensure that retailers only sell games to those whose age is appropriate for the game in question. Computer and video games are rated by the Entertainment Software Rating Board (ESRB), whose system includes age recommendations and content descriptors. In addition, a June 2012 study conducted by Peter D. Hart Research Associates found: 85 percent of parents with children who play video games are aware of the ESRB ratings; 70 percent of parents regularly check a game’s rating before making a purchase; and 88 percent of parents feel the ESRB rating system is either â€Å"very helpful† or â€Å"somewhat helpful. † All new video game consoles include parental controls that limit a child’s access to games based on their ESRB ratings. According to a 2013 study, 86 percent of parents believe parental controls are useful. Parents impose time usage limits on video games more than any other form of entertainment: 79 percent of parents place time limits on video game playing; 78 percent of parents place time limits on Internet usage; 72 percent of parents place time limits on television viewing; 69 percent of parents place time limits on movie viewing. Therefore, before video games children have been playing violent themed games in the streets and will continue to do so well into the future. As you can clearly see I am against censoring video games, I think that if someone is going to get influenced to do something violent because of a game, then there must have been some underlying issue that the person had before playing a violent game. As the generation that grew up on modern videogames becomes parents themselves, attitudes will change and conservative hysteria will hopefully be relegated to amusing background noise. However, the videogame industry must become active in protecting its own collective interests to mitigate any damage that could occur before attitudes calcify. Media outreach, governmental relations, symposiums, and other visible efforts to educate the public are critical at this unique juncture in the videogame industry’s development. This will drive a wedge between reasonable parents and hysterical censors. If the videogame industry speaks for parents along with children, and is perceived as their ally, the elements of censorship will be left with no support. Works Cited Ferguson, Christopher J. and John Kimburn. â€Å"The Public Health Risks of Media Violence: A Meta-Analytic Review. † Journal of Pediatrics 154 (2009): 759-763. Web. 10 Aug. 2011. Grimes, Thomas, James A. Anderson and Lori Bergen. Media violence and aggression: Science and Ideology. Thousand Oaks: Sage Publications, Inc. , 2008. Print. Salonius-Pasternak, Dorothy E. and Holly S. Gelfond. â€Å"The Next Level of Research on Electronic Play: Potential Benefits and Contextual Influences for Children and Adolescents. † Human Technology 1. 1 (2005): 5-22 â€Å"Essential facts about games and violence. † Entertainment Software Association. Inc. , 2012. Lawrence G. Walters/ Weston, Garrou, DeWitt & Walters. â€Å"Sex, Lies and Videogames. † 2016. .

Effects Of The Great Depression The Effects On Social...

The Great Depression: The Effects on Social Classes in America Patrick Holland History 11 Ms. Musso and Ms. Roche February 12, 2015 The 1920s was known best for its wealth, parties and free spirits giving it the nickname of the  ¨roaring 20s ¨. Contributing to the the lavish lifestyle of the 1920s, women, known as flappers, challenged gender roles and broke social norms with their outfits and behaviors. New inventions, such as radios and model-T cars became the foundation for the thriving economy. The country s culture had been making huge strides and the economy was on an upward climb. Everything about society in the ‘20s seemed to be flourishing. At a rapid rate, more middle and lower class people began investing massive amounts of money. Borrowing money from bankers to finance the get rich quick hobby these classes were engaging in produced dangerous trends. At the peak of the economy in the 1920’s, warning signs began to present themselves of a future economic decline. Many United States citizens ignored the small signs like a subtle rise in stock prices. As the small signs began to become i ncreasingly more evident, big investors sensed danger and took proper precautions. However, the middle and lower class investors were not savvy enough to predict the crash. Finally, on October 29th, 1929, what is now known as  ¨Black Tuesday ¨, the Dow Jones Industrial Average dropped almost 23 percent and the market lost between $8 billion and $9 billion in value.Show MoreRelatedThe Closing Musical Number Remains A Clear Example Of The Film1488 Words   |  6 PagesThe closing musical number remains a clear example of the films ability to handle the social issues, contradicting the light-hearted narrative prior to it. This number makes up for its lack of integration by evoking strong sympathy for displaced WWI veterans who now face a more intangible enemy in the form of the Depression. 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