Taxation project 01 Case Study Example | Topics and Well Written Essays - 1000 words

Taxation project 01 - Case Study Example Therefore, assuming a marginal tax rate of 39.6%, amount available for reinvestment = annual cash flow – tax. Thus, 100,000 - (100,000*39.6%) = 100,000 – 39,600 = $ 60,400 (Schanz & Schanz, 2011). Q2: If Sandra operates the business as a regular C Corporation that makes no dividend distributions, calculate the annual after tax cash flow available for reinvestment in the business. A C corporation is a business organization formulated to restrain the owners’ liabilities. Therefore, C corporations, in the eyes of law, are different from their owners. Using corporate tax rates, the business income is taxed at 34%. Therefore, if the corporation makes no dividend payments, the annual after tax cash flow available for reinvestments in the business = 13750 + {(100,000 – 75,000)*34%)} = (100,000 – 22,250) = $ 77,750 (Schanz & Schanz, 2011). Q3: there is no tax consequence in this case. Therefore, Sandra is still obligated to pay (100,000 *39.6%) = $ 39,600 as tax expense. As a result, the annual after tax cash flow remaining in the business = (100,000 – 39,600) = $ 60,400. On the other hand, Sandra will have (100,000 – 20,000) = $ 80,000 from the withdrawal (Schanz & Schanz, 2011). Q4: Sandra’s corporation will be taxed twice if withdrawals are made to fund dividend payments to shareholders. The first tax will apply to taxable income and the second will be applied to dividend. However, the rate of tax and the taxable income will not be affected. The income tax = 13,750 + ((100,000 -75,000) * 34%) = 22,250. As a result, after tax cash flow remaining for investment in the business = {100,000 – 22,250} = $ 77,750. The dividends will be subject to tax rate similar to that of long-term capital gain (15%). Therefore, the after tax cash flow from the dividend = (20,000*20%) = $ 4,000 (Schanz & Schanz, 2011). Q5: If Sandra wishes to operate the business

Emily Dickinson Essay Example for Free

Emily Dickinson Essay American poet The Belle of Amherst, Emily Dickinson wrote hundreds of poems. Few were actually published while she was alive. Dickinson is one of the most widely read and well known American poets. While she doesnt exactly fall into the category of the Transcendentalists or Anti-Transcendentalists, she was well regarded by Emerson and she read his work thoughtfully. Even though Dickinson brought harsh emotions into her works, I believe she fits better into the Transcendentalists group rather then Anti Transcendentalists. Not only did she believe in Puritanism which allowed her to remain grounded in her faith of God, Transcendentalism permitted her to release herself from judgment and to view herself as an individual with her own passions and thoughts. Transcendentalism involved a rejection of the strict Puritan religious attitude that was the heritage of New England. Emily Dickinson was influenced by romanticism, especially such elements, as the relationship between nature and humankind. Dickinson expressed feelings toward nature and saw a connection between the outside world and her own soul. In the poem, Theres a certain Slant of the light it is directed toward a snow storm, alluding to nature. Although the poem has many anti-transcendental words, for example, oppresses, hurt, scar, internal difference and despair, the overall point of the poem is what nature feels during a snow storm. In Emily Dickinsons second poem Tis not that Dying hurts us, the nature element is brought out once again. Tis living-hurts us more alludes back to Bryant, although he wanted us not to fear death and enjoy life. In the poem Dickinson refers to The Shivers or birds which allude to nature and the outside world. She feels depressed though because she wants death so that someone will be kind to her and respects her, and compares the birds (nature) to her life. Many of Emily Dickinsons poems have Anti-Transcendental elements; although I believe the point of her poems refer to nature, her soul and goodness. In The Bustle in a House the title implies Transcendentalism, because the movement of the family in the house is good, even if its after death. Everyone on earth, alluding back to nature, feels this way after someone they love passes away. The last work of Dickinson I used to prove shes a transcendental writer is, I heard a Fly buzz-when I died. In the title she refers to a fly which is an animal, sign of nature. The stillness in the room was like the stillness in the air between the heaves of storm. Once again Emily Dickinson alludes to nature, even though it has more of a gothic element. Dickinson is one of the most widely read and well known American poets. Although she can wager both ways for being either Anti-Transcendentalist or Transcendentalist I feel her poems are reflecting how she feels as well as the nature element is always present.

Poverty and Lifeboat Ethics Essay Example for Free

Poverty and Lifeboat Ethics Essay A famous Chinese proverb goes: â€Å"Give a man a fish and he will eat for a day; teach him how to fish and he will eat for the rest of his days.† Although this wise advice was given thousands of years ago, nowadays looks like no powerful or rich government on Earth understands that sentence. Garrent Hardin, author of â€Å"Lifeboat Ethics: The Case Against Helping the Poor† show us an honest perspective on how the rich countries in the world, by donating food and money, instead of helping poor countries get out of their misery, cause more hunger and strife. In addition, he tells us that overpopulation in poor countries should be controlled soon, or the current situation will turn ugly very fast. Although Hardin’s evidence is almost indisputable, his position is not. I understand why the author believes that helping poor people is a bad idea but he isn’t looking at many others sides of the situation. At the beginning, my reaction was the opposite. I was totally convinced by Hardin’s theory. I desperately sought a place within a â€Å"lifeboat!† But after discussing the essay in class, and hearing myself repeat Hardin’s words that express his indifference about poor people, and also rethinking his thesis in which poor people don’t have a chance for a better life, I changed my position. I can’t support those ideas because in my own point of view, they are false. It is just not true. Some countries and some societies already made a change. Some countries like South Korea, Singapore and China have broken the poverty cycle. We shouldn’t be so negative and we must remember that even the poorest people on the planet have imagin ation, ideas, beliefs and an imperative necessity to change their own universe. However, I think that the answer is within Hardin’s thesis too. Poor people don’t need food and clothes only in cases of emergency. Instead, they need a few rich governments interested in giving them tools and ways to improve their economies, to develop their ideas and to use their creative minds. Without that little help all life in this planet will disappear. So, helping the poor is also a way of helping everyone else, even rich people. And here Hardin’s thoughts are necessary: â€Å"Without a true world government, controlled reproduction and the use of available resources, the sharing ethic of the spaceship is impossible.† (Lifeboat Ethics: The Case Against Helping the Poor. Pg. 310.) If the poorest destroy their natural resources, the consequences will be for everyone, regardless of how much each possesses. In conclusion, I think Hardin is correct when he asks about the future on Earth, if we take statistics and analyze their results for the year 2050. However, his position against helping poor people and trying to eliminate them from the face of the Earth is wrong. I believe in a true world, where rich countries use their development technology and their healthy, well-nourished minds to decrease the percentage of poverty in the world, and where everyone wins the right to live in this, our planet Earth.

Ecofeminism In Environmental Ethics

Ecofeminism In Environmental Ethics Ecofeminism is a term that covers a variety of response to environmental problems and theorizing about them. This paper will look briefly on how the Ecofeminism has to do with Environmental Ethics. In the first section, will look briefly concept on Ecofeminism and environmental ethics and how do they apply. Next this paper will appear on the nature of Ecofeminist, critique of Ecofeminism and the implication of Ecofeminism to women. An attempt has been made in this paper to initiate a discussion about how the issue of how environmental degradation and exploitation of nature became a feminist issue also been discussed. Introduction The word or term of Ecofeminism was introduced by Francoise dEaubonne which is member group of feminists in France. This woman actually tries to pull out and bring out the idea and the attention to womens potential upon the crisis of ecological revolution during that time (dEaubonne 1994). Ecofeminism basely come out from idea on which the women or also known as Eve are closely with the nature compared to the men or Adam. This statement are said so because the behavior of women are feminine and fragile so do nature which are can depleted and destroy if there is no care about it. In last two decades, there are many topics and discussion especially on these Ecofeminism which are relates closely to the environmental ethics in order to prevent nature being degraded by human itself. In 1974, when the Ecofeminism come out with the issue of women and nature, the number of feminist and environmentalist on that time is increasing because of the attraction issue in Western country. The increas ing of number of both parties actually is due to the concern of the link between the domination of women and the domination of nature in Western culture especially in United Kingdom. Although the concept of Ecofeminism has come out to different meaning far from those day during Ecofeminism area in 1974 but at least it still follow the criteria and following claim (Karen 1990): (i) There are important connection between the oppression of women and the oppression of nature. (ii) Understanding the nature of these connections is necessary to any adequate understanding of the oppression of women and the oppression of nature. (iii) Feminist theory and practice must include an ecological perspective. (iv)Solution to ecological problems must include a feminism perspective. Nature of Ecofeminism There are many Feminist that are supportive on Ecofeminist and highlighted on the fact that ecology is a feminist issue. The feminist that highlighted on this issues is Susan Griffin (1998) and Mary Daly (1978), Carolyn Merchant (1980), Ynestra King (1981), Ariel Kay Salleh (1984), Karn Warren (1987,1990), Val Plumwood (1993) also discuss about the link between the oppression of women and nature in order to understand the connection why the environment is a feminist issue and why feminist issues can be addressed in terms of environmental concern(Gaard 1993). There are many feminist agree that ecology is a part of the feminist issue, which only they differ in term of nature and desirability. Ecofeminist can be based on variety of and certain of fundamental claims that point of view which link between oppression women and nature. Supposedly to understand and have wide of view in this discussion, one have to deep understand on nature of these link in order to understand more on oppressi on women and nature (Warren 1987). For ecofeminist, the idea of domination between women and nature is basic of in ideology (Warren 1990). In order to overcome, once has to reconstruct and re-concept of the underlying patriarchal value and structural relation of culture and promote equality, non-violence, non-hierarchical forms of organization to bring out new social forms (Warren 1987). Based on the feminist point of view, they said that one should inter-connect of all life process and revere nature and all life form. They also said that human should not control the nature but co-operate with it (Warren 1990). A characterization of Ecofeminism Ecological feminism is name given based on the characterization or position in different aspects of philosophies. Ecofeminism actually can interpret in much perspective of environmental ethics in the way of ecological such as understanding of the nature concept and how to mitigate or solve of environmental problems (Waren 1987). The understanding of ethics not only refers to one aspect only such as liberal, radical and socialist but it is wide world and it including of nature (Merchant 1992). So to be genuine Ecofeminist, it actually depends on how once describes it or conceptualizes of the Ecofeminist position. This is because to be the genuine Ecofeminist, it depends on how much, which or what level of the position in environmental philosophy to claim it as Ecofeminist. The different configuration of Ecofeminism is react in different way and it depends on how the linked connect between these two topic that discuss which is women and nature. It also depends on how people define it. Different people have their different understanding and view. In addition, it also differ the nature of womens oppression and how the solution been taken, the philosophy of human nature, equality and the how people response on freedom. All these aspect is depends on how each of the feminist theories to describe it (Merchant 1992). During 1960s, the issue on women in the workplace and education has become demanding for the feminist to bring out the topic in order to achieve a fulfilling life. Around the same year, the book Silent Spring written by Rachel Carslon which is feminist in 1962 that focus more on effect of pollution on the human and non-human world which give thousand question of life on earth and it become as a public issue. For an example of liberal in Ecofeminism, this perspectives actually are already been applied in Western country that are focus on political and philosophical framework that build in society to provide freedom in order to pursue their own interest. The liberal perspectives in Ecofeminism to be acceptable is actually depends on how people define it. Many Ecofeminism actually so far has do the concept of liberal feminist work such as keep intact oppressive and patriarchal ways of conceptualizing nature (Roach 1991). For an example, they actually focus work on problematic human- nature that global facing now. For liberal mode, environmental problem is one of the aspects of the degradation of natural resources which the issue are should blame on the lack of regulation of pesticides and other environmental problem. This issue can be mitigating with social production that is environmentally voice. To overcome this issue, combination of science, conservation and law is the best. Opportunity to women should open widely so that this gender can be conservator, lawyer and so on, like men. To change women profession in more professional work as discuss above, it is not the way that can decrease the environmental problem that the world facing right now. As the answer to the view that associated women and nature, these actually were devalued in Western country especially in United Kingdom which the Ecofeminist group with a radical are being analyzed the environmental problem with their critique and idea of patriarchy which could liberate both women and nature (Merchant 1990). So, the argument that always been said is that women are restricted by being closer of nature because their ability to bear children. In fact for the reality, women are actually are already gifted for feminine traits to become close to nature and earth. Critiques of Ecofeminism There are few feminist scholars such as Cecile Jackson (1993), Janet Biehl (1991), Meera Nanda (1991) and Bina Agarwal (1992) have voice out that Ecofeminist perspective which is ethnocentric, essentialist, blind to class, ethnicity and other differentiating cleavages, a historical and neglects the material sphere (Jackson 1993). The existing of Ecofeminist are results as historical exploitation and domination of women and nature as goes by which are seen as victims of development. If any harm to nature, it actually harm to women equally which is act as self-evident to certain Ecofeminist, since the women are close to nature compared to men. None of the claim or argument is link to both of those statements (women and nature). This claim is looking so personal observation and takes its position as self-evident. It actually looks as the maximization to the women and nature in ideology which neglecting the others such as the economic advantage and political power as well as the gender of labor and opportunity (Agarwal 1992). The view of women are become stereotype which men are expect women to become such as caring and nurturing without thought as a full range of women abilities to do other thing (Biehl 1992). Ecofeminist such as Susan Prentice (1998) argue about the combination of women with nature and politics imply that what men are do to earth is destroying or bad compare to women which nurturing to earth. This statement was argued which ignoring that men can also develop to care of nature. This argument actually is going beyond the radical which put Ecofemenism forward a critique that focusing on the relationship between production and reproduction and between ecology (Merchant 1992). Basically, women also provide knowledge of nature which helps in sustain life. The development of Ecofeminism was disrupted because of intervention and capitalist development in society. This which results men are concurred in production of exchange commodities in capitalist system economy while women are more in domestic sphere which specific work-force and social relations. In capitalist system, it actually focuses more on production which sustainability are being neglect. For socialism it focus more on production which to satisfy people need not greed. Based on Ecofeminism view, the socialist ecology should focus more on reproduction and nature rather that focus on production. But it does not happen because they homogenize the category of women. This is because they hardly to see women in other view basics in-term as caste, class, race and ethnicity. Because of this limitation Ecofeminists make effort to join and work together with the socialist framework Implication of Ecofeminist ethics for women. It is fact that females actually give socialized in certain way to achieve and maintain the appropriate system, that it also have been true that socialization aspects which must examined before they can be reclaimed and consider useful (Cuomo 1992).It actually not surprisingly by which the famous claim and argument that mentioned women are Ecofeminism compared to men throughout their behavior are much more closely to nature. The argument of this claim actually can tell that it reinforces the patriarchal ideology of the domination and limit Ecofeminisms own effectiveness which the results noted as the biology actually determine the social inequalities between men and women (Cuomo 1992). Based on the implication that has been studied, it belief that, women are actually very connected to nature with their feminine trait to preserving the environment in order to save the earth from being degraded. Men are actually cannot as feminine as women because the trait are reserve for them which w hy men cannot be expected to participate in the restoration of any environmental projects. This is because; men actually are lack of sensitivity sense to nature that women have it. Therefore, women actually are respectfully to in charge of cleaning up the global problem especially in environment sense as to full fill that they already been done such as nurturing mother. In the nutshell, the implications of Ecofeminst ethics are should appear to women not for men. If one believe that women have all the traits to preserving nature, so it qualifies to save the earth compared to men in a way to doing restoration projects since men gender are less sensitivity to nature. In the nutshell, women therefore can be leader in preserving earth as to full their biological traits which is nurturing mothers. For the conclusion, it actually difficult appears to be emancipator for women. Conclusion Understanding about humanity concept in this world and reality life actually can be build up based on the effort to comprehend those men-women into humanity-nature concept. The account of Ecofeminist that are actually separate both men-women are lead to the exploitation of women which this gender are more likely to viewed as closer to nature compared to men. The perspective of the Ecofeminist and Environmental ethics actually lead to the sense of interdependence of all individual and also human-nature. Interconnection between women and nature of dominant traits actually lead to show the Ecofeminism are mutually supporting each other, the conceptually are linked and the explicit of the acknowledgement of both is vital to any responsible to environmental ethics. The Ecofeminist philosophy actually not mainly focuses on one section that is understand of women characterization but also understanding of liberate women with nature in order to prevent it from the structure of oppression. It has been prove that women actually are very feminine with the nature through their biological behavior. Although it has historical oppression about woman, the Ecofeminism seem agree that trait in women genetic such as caring and nurturing their kid or baby should be include in environmental ethics.

Digital Angel Essay -- Digital Angel Technology Human Chips Essays

Digital Angel What is Digital Angel? Digital Angel is a location and condition system that can alert you of the exact location or people, pets, or objects in real time. When you purchase the system, it comes with a clip-on system monitor and a ThermAlert watch. It will alert you when if the person wearing is in trouble, and since the monitor is accompanied with a Global Positioning System (GPS), you can pinpoint the person's location to 75 feet. You can also check the status of the person at any time of the day through a hotline, or visiting the website. A weekly report is also given showing dates and times, alerts, locations and ambient temperatures. Clip-On System Monitor and ThermAlert Watch The purpose of Digital Angel is to monitor the location of a person as well as selected biological functions, find a person, animal or object anywhere in the world at anytime, and to advise subscribers of precise geographical location and biological and other sensory data on a real-time basis. It is made especially for children who may get lost, seniors suffering from Alzheimer's and other conditions resulting in diminished cognitive skills, causing them to wander from time to time, and pets that may leave your property. In order for Digital Angel to accomplish these things, they use a series of sensors and alerts. The sensors monitor the body temperature, blood oxygen levels, location, and can detect if the person suddenly falls (with an inertia sensor). In the event that the sensors read data that need attention, parents/caregivers, authorized EMS, and local authorities can be alerted. Minutes after an event, the Digital Angel will automatically alert you through cell phone (if it has an... ...kay, the implant can sense a problem at its first sign. The chip will be able to accurately gather data (instead of humans, which has a greater possibility for error). The system will also be able to receive a quicker response from the EMT or the authorities when something is wrong. The use of this product is beneficial and should be used, but monitored to be used properly. Laws should be enforced to protect the privacy of the users, since there is a lot at stake. Many precautions should be made to ensure that the data in the database is accurate References http://www.digitalangel.net Witt, Sam (1999). Is human chip implant wave of the future? http://www.cnn.com/TECH/computing/9901/14/chipman.idg Gibson, Charles (2000). Is human chip implant wave of the future? http://abcnews.go.com/onair/WorldNewsTonight/wnt000825_21st_warwick_feature.html

Free Essays On Shakespeares Sonnet 118 :: Sonnet essays

Analysis of Sonnet 118 Like as, to make our appetites more keen, With eager compounds we our palate urge; As to prevent our maladies unseen We sicken to shun sickness when we purge: Even so, being full of your ne'er cloying sweetness, To bitter sauces did I frame my feeding; And, sick of welfare, found a kind of meetness To be diseas'd ere that there was true needing.j Thus policy in love, to anticipate The ills that were not, grew to faults assur'd, And brought to medicine a healthful state Which, rank of goodness, would by ill be cur'd: But thence I learn, and find the lesson true, Drugs poison him that so fell sick of you. This is another sonnet that Hieatt found to share certain similarities with Spencer's _Ruines of Rome: "In Sonnets 118 the conceit of health 'rank in goodness' anticipating and thus precipitatin sickness mirrors, first, Ruines 10--the 'rank seed' who destroy themselves--and, second, Ruines23--the Roman people 'impatient of pleasure's faint desires,' becoming the matter of their own fimes, 'as in a vicious body gross disease / Soon grows through humor's superfluity'." Having a possible source for this sonnet, we will now move to a paraphrasing of the sonnet. 1-2: 'In order to make our appetites more aware (of taste), we convince our palate by ingesting stimulating dishes'; 3-4: 'In order to prevent unforeseen sickness, we purge ourselves [Ingram/jRedpath note, "The old-fashioned purges were very powerful, and could indeed make people feel extremely ill"], to make that sickness feign, yet become sick by doing so'; 5-6: 'As this is, I apportioned my diet to unsavory dishes [base company] from being (so) full of your substantial sweetness'; 7-8: 'And, overindulged in happiness, I found a [requisite] jusxtaposition of becoming diseased (from the purging) because I was in need of, 1) the sickness, or 2) your love [or both]'; 9-10: 'Thus, it is a sly [almost overly-sly] strategy in love, to anticipate the malefactors that are not always thought of, which grow into affirmed faults'; 11-12: 'And make a "healthful state" of me available to medicine which, gross [almost with a sense of glutton] with goodness, would be cured by the malefactors:' 13-14: 'But from this I learn, and find the lesson [moral] true, that the drugs that poisoned him [identity unknown; possibly in general] are the same ones that made me fall (love) sick for you'.

Nathaniel Hawthorne :: essays research papers

Nathaniel Hawthorne (July 4, 1804 – May 19, 1864) was a 19th century American novelist and short story writer. He was born in Salem, Massachusetts and died in Plymouth, New Hampshire. Hawthorne's father was a sea captain and descendant of John Hathorne, one of the judges who oversaw the Salem Witch Trials. Hawthorne's father died at sea in 1808, when Hawthorne was only four years old, and Nathaniel was raised secluded from the world by his mother. Hawthorne attended Bowdoin College in Maine from 1821–1824 where he became friends with Longfellow and future president Franklin Pierce. In 1842, he married illustrator and transcendentalist Sophia Peabody, and the two moved to The Old Manse in Concord, Massachusetts, where they lived for three years. Later they moved to The Wayside, previously a home of the Alcotts. Their neighbors in Concord included Ralph Waldo Emerson and Henry David Thoreau. Like Hawthorne, Sophia was a reclusive person. She was, in fact, bedridden with headaches until her sister introduced her to Hawthorne, after which her headaches seem to have abated. The Hawthornes enjoyed a long marriage, and Sophia was greatly enamored with her husband's work. In one of her journals, she writes: "I am always so dazzled and bewildered with the richness, the depth, the... jewels of beauty in his productions that I am always looking forward to a second reading where I can ponder and muse and fully take in the miraculous wealth of thoughts" (Jan 14th 1951, Journal of Sophia Hawthorne. Berg Collection NY Public Library). The two had three children: Una, Julian, and Rose. Una suffered from mental illness and died young. Julian moved out west and wrote a book about his father. Rose converted to Roman Catholicism and took her vows as a Dominican nun. She founded a religious order to care for victims of cancer. Hawthorne died on May 19, 1864 in Plymouth, N.H. on a trip to the mountains with his friend Franklin Pierce. Hawthorne is best-known today for his many short stories (he called them "tales") and his four major romances of 1850–60: The Scarlet Letter (1850), The House of the Seven Gables (1851), The Blithedale Romance (1852), and The Marble Faun (1860). (Another book-length romance, Fanshawe, was published anonymously in 1828.) Before publishing his first collection of tales in 1837, Hawthorne wrote scores of short stories and sketches, publishing them anonymously or pseudonymously in periodicals such as The New-England Magazine and The United States Democratic Review.