Monday, December 30, 2019

The Discrepancy Between Religion And Scientific Openness

The Discrepancy Between Religion and Scientific Openness Science has been growing in importance since the advent of the scientific method as the main method of research; but, as science becomes more important within our lives and stretches into more vague and extreme subjects, the opposition towards science becomes stronger and more resolute. One of the largest groups within this community of skeptics is the many religious groups that are present throughout the world. These groups tend to recoil when science produces information that may contradict the very specific ideas present within these religions. For example, many Americans believe Christianity and the Bible in a very literal sense (2006). To prove this notion, a survey done in 2004 showed that upwards of 60 percent of Americans responded with a belief in Biblical accounts of history such as Noah’s ark that went beyond a simple metaphorical belief (2006). This pattern pervades through many modern cultures; so, the effec ts and patterns of this opposition are of extreme importance because they show how people are responding to the omnipresence of science within our society and future. This pattern does seem to have a large discrepancy; many great scientists of the past and the present, such as Galileo, Kepler, and Newton, show religious tendencies (2010). So, since there is a discrepancy in this pattern, the purpose of this study is to look into this correlation of scientific skepticism to test its validity. So, theShow MoreRelatedThe Science Of Science And The Conceptual Understanding899 Words   |  4 Pagesfor successful scientists whose ideas have been respected and reliable for many years. The authors also indicate the religion and how it was affected science before indicating modern science which was started by scientific revolution and the alterations occurred in the conceptual ideas. 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It describes a commonality transmitted by the family over generations and reinforced by the surrounding community† Culture and ethnicity manifest in languageRead MoreCNPC CSR report25861 Words   |  104 PagesSocial Responsibility , Guidance on Central Enterprises’ Harmonious DevelopmentImplementation in the 12 th Five-Year Plan Period and China CSR Reporting Guide(CASS-CSR2.0) . Language: The report is published in Chinese and English. In case of any discrepancy, the Chinese version shall prevail. Access to the report: You can download the report at www.cnpc.com.cn, or write to csr@cnpc.com.cn or phone 86-10-59984395 for a hard copy. Contents 01 Sustainable Energy Supply 02 Chairman’s Message

Saturday, December 21, 2019

Silver Ships Essay - 1377 Words

1. What are the key elements of Silver Ships’ strategy? Which of the five generic strategies is the company pursuing? The first key element of Silver Ship’s strategy is multiple growth opportunities. Ramp;D, technology, and product design are also key elements of Silver Ship’s strategy. McCarty adhered to the highest possible quality and performance standards and made taking care of his employees a high priority. The generic strategy that Silver Ships is using is planned proactive moves to attract customers and out compete rivals via improved product design, better features, higher quality, wider selection, lower prices, etc. 2. Explain the competitive pressures facing the aluminum military and workboat industry. What can a†¦show more content†¦We believe all companies have weakness, but in reviewing the case we are having a hard time identifying these weaknesses. Market opportunities exist with continuing to promote the company at boat shows and bidding on demands from the military and law agency. Another marketing opportunity is using with exist resources to focus on a new innovation for small-scale terrorist operations, a significant new area in naval warfare and the Army’s planned replacement for bridge erection boats. We agree that McCarty external threats are the stagnant economy and existing rivals. McCarty must be careful with decision to expand with the current slow pace of economic recovery. McCarty never had to lay off employees before and wanted to keep this trend. Existing rivals’ expansion may nibble at McCarty’s current clients depending on McCarty’s strategic decisions. 5. What is your assessment of Silver Ship’s financial performance and condition? Is the company in good financial shape? Why or why not. Use financial rations to help support your assessment. Silver Ships is in a mediocre financial condition as of 2009. From 2006 to 2009 Silver Ships increased net sales by five million dollars. Silver Ships net income dropped during the recent recession, but began to grow again in 2009. Return on equity also dropped during the recession but began to climb in 2009.Show MoreRelatedSilver Ships Case Study Essay6823 Words   |  28 Pages As a new hire of Silver Ships, you have been asked to prepare an industry and company analysis for Mr. Mike McCarty, owner of Silver Ships. Your report should also provide specific recommendations with brilliant justifications based on your industry and competitive analysis. Rev. Confirming Pages g Silver Ships’ Strategy in the Military and Workboat Industry CASE 14 David L. Turnipseed University of South Alabama s Mike McCarty walked through the Silver Ships shipyard monitoringRead MoreSilver Ships Case Study3058 Words   |  13 PagesSilver Ships is not as well prepared for the future as it could be in terms of succession planning, diversification and capital structuring. 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Friday, December 13, 2019

Linguistics Free Essays

string(357) " expresses his gratitude that Kuna leadership has noticed the loss of the old ways and sought to preserve their heritage and language in modern ways, via recordings and written words, to attempt to preserve what was, but laments that it fails to adequately reproduce the methods and sociology of the language, the way that storytelling is performed \(22\)\." In his keynote address to a conference of linguistics, Joel Sherzer argues that language is changing and disappearing in some regions of the world because of the social and linguistic changes that are occurring. Sherzer titled his speech â€Å"Tradition and Change in Language and Discourse: Three Cases Studies†, but he could well have called in the disappearing dialects and languages of the world. He chronicles the death knell of these languages and the efforts of linguistics such as himself to keep them from disappearing, but acknowledges that he might be fighting a losing battle. We will write a custom essay sample on Linguistics or any similar topic only for you Order Now Sherzer first compares his studies and the languages he is discussing as a sort of linguistic gumbo, a mixture of several distinctive parts that becomes an entity all its own. The problem, as he first outlines when discussing the Francoprovencal dialects of Italy, France and Switzerland is that the speakers of the language are moving away, changing their use of the language and dying off (16).   The problems facing these dialects have been that they represent such a diverse political and geographical area that they have been in decline for more than 200 years. The French have worked to eliminate their version of the dialect since the French Revolution (16).   In addition, Francoprovencal was largely the dialect of peasants and those raised by peasants. As the world became more educated, the dialect was abandoned for more widely accepted languages. France wanted the French spoken to be the same throughout the country and even Switzerland â€Å"is not as tolerant of language diversity as its popular, postcard-like image of a tri- or even quadrilingual country suggests (17). In short, Sherzer points out; the countries that are home to these languages do not promote them, largely because they do not convey a modern image of a unified, intelligent country. The languages are being disposed of as the world overcomes the geographical barriers that installed them in the first place. Sherzer stops short of saying that the countries are actively trying to eliminate Francoprovencal dialects because they are the languages of the poor and working class, but he quietly leads the listener and reader to that conclusion. These dialects were once so different that even neighboring villages might not use the same exact dialect and their language was extremely precise, describing things in a manner that was specific to their region or possibly even their community. Even the type of snow was described by different words and intonations in various regions (18). This sort of hillbilly-speak was always one of multiple languages the group spoke and as international commerce and trade became more and more common, the dialects gave way to the sort of supra-languages of the country. Indeed, Sherzer points out that as the way of life became more industrialized and traditional farming methods began to die away, so did the language (17). Furthermore, in a modern age, English, as the language of mass communication, held more interest than the traditional languages of their fathers. When coupled with the idea that dialect varied greatly between the three countries and even between regions within the countries, its usefulness as a form of communication faded. Thus, only scholars and the elderly seemed to still have any deep ties to the dialects and they began to fade from existence. If it has any hope for survival, it will be when bilingual programs are initiated to preserve the culture and heritage that the languages represent and when parents insist on their children learning both their Francoprovencal dialect and the language of the nation. The case of Central Mexican sociolinguistics is much more bright and happy with a better future it would appear. Sherzer concludes his remark about the saints’ day festivals of Central Mexico saying that they are alive and well and spreading to areas such as New Mexico in the United States (20). Like the Francoprovencal dialects of Europe, the fiestas of Central Mexico represent a bygone era of language and sociology. The fiestas have their roots in the indigenous populations of the region, mixed with the Catholic heritage that consumed them as the European conquerors mixed with the local populace. The difference between them and the Francoprovencal dialects is that the sociology of Mexico is different. While no one can quite define what makes one an Indian or indigenous (19), Sherzer argues that the native language is preserved partially as a function of these local fiestas. Each celebration, usually tied to a specific saint and the community named for that saint, has a disti nctive communication structure which incorporates the native languages. In San Luis de la Paz, for example, the native Chichimec language plays an integral role in the fiesta (18). Each aspect of the festival ties into the heritage of the indigenous and of the conquerors. Many parts of the fiesta are conducted in Chichimec and only the actual mass for the saint is conducted by a Spanish-speaking priest. The remainder of events is both formal and changing, structured and impromptu, allowing the sociolinguist structure of the event to be preserved and to march forward with the times.   â€Å"These fiestas and communicative events should not be viewed as antiquated traces of indigenous practices, charming to observe,† (21) he argues, saying that they persists and thrive because they are adaptive and able to change with the times. In his final case study, Sherzer talks of his 30-year attachment to and study of the Kuna people of Panama. Sherzer laments that things that were common knowledge when he began his studies with the Kuna are now virtually unknown, such as the â€Å"myth of the White Prophet.† (22) At the time he first began studying the people of Kuna, the myth was still performed in the old ways, with one chieftain chanting the story and another chieftain, or the people, responding to the storytelling. Now, that portion of the community is virtually gone as the Kuna become more and more absorbed into the Spanish-speaking culture of modern Panama. Sherzer expresses his gratitude that Kuna leadership has noticed the loss of the old ways and sought to preserve their heritage and language in modern ways, via recordings and written words, to attempt to preserve what was, but laments that it fails to adequately reproduce the methods and sociology of the language, the way that storytelling is perform ed (22). You read "Linguistics" in category "Essay examples" Ultimately, Sherzer refused to draw any distinctive conclusions regarding the similarities and differences between the three case studies, arguing that like a good gumbo, each ahs distinctive flavors to contribute to the study of linguistics and sociology and should be tasted, or interpreted, individually as well as in part of the larger stew.   In essence, this work seems incomplete. It feels as though he began to draw parallels between the three case studies and then, either do to time constraints in presenting his research or for other unknown reason, failed to provide the analysis of the hows and wherefores of the material. Each region faced a similar issue: the native or indigenous languages were overshadowed by a national language that people needed to use for commerce and communication on a large scale. Each region dealt with the problem differently and as such each culture is fading in a different way. Though it requires value judgments and assessments on the part of the researcher, it seems that these issues should have been more thoroughly discussed. For example, what role does intellectualism and elitism play in each of the methods of preservation, or lack thereof, of the historical sociolinguistic identities? It is easily argued that even now the territories that once spoke the Francoprovencal languages are the most modern and technologically advanced of the three. Yet, that region has done the least to preserve its heritage, even going so far as to make it a virtually state-sponsored program to eliminate the dialects. Is this related to the perception that the Francoprovencal language, as the language of the peasants, was the language of the uneducated and modern, elitist people’s desire not to be affiliated with the hillbilly speak? Is it not somewhat like the effort of many Southerners in the United States to minimize their accents or reliance on local dialects in an effort to appear more educated and intelligent? It appears from everything that Sherzer said and some things he did not say that this effort has been an attempt to be politically unifying of the various countries, but also an attempt to prove their modernization and place in a technological world. Because there has been no systemic effort to preserve this heritage, to document individual dialects with the Francoprovencal language, one can only assume that the scholars in these regions are attempting to let the language die out and forego that history to be a part of the modern world. Furthermore, what is the role of modern technology in preserving the language and communication patterns of the Kuna?   Though it appears that they have given much thought to the preservation of the stories and oral tradition of storytelling, they seem to have also given up their culture in favor of the modern Spanish-speaking one.   In addition, their methods of preservation seem lacking in that they do not fully represent the traditions, the way that the stories would have been told. The efforts of Sherzer and the Kuna to record their chants and document as much of their history as possible, seems to be exactly that, an effort to document it rather than an effort to preserve it. Ultimately, describing an Apache sun ritual is not the same as seeing it performed in the traditional manner. Even having someone who once participated in the rite describe it in detail does not preserve the history in the same manner as a videotape of the rite or recording of a Kuna chant, as traditionally performed, would do. Eventually, those who understand the meanings of the words die off and a new generation is left to interpret the tradition with words only. As words morph over time, the lasting impression can be very different from the original action. Finally, there are the fiestas of the saints in central Mexico. This is the only one of Sherzer’s case studies which seems to legitimately preserve the traditions of the past. Though the festivals mutate and change as time passes, this is the most true to the study of linguistics and sociology of the three studies. Languages and societies change with the passage of time. Rather than trying to eliminate their history or record it, but still let it die, the indigenous people of central Mexico are working to maintain their heritage and their future. There is an interesting corollary here that it is the least developed of the three regions that is doing the most to preserve its past. It begs the question of whether the world is becoming so homogenized linguistically that it seeks to eliminate any historical differences. Are we so interested in becoming one world, so enamored with modern communication that our heritages are disposable?   The question that Sherzer failed to raise was whether the events in Europe and among the Kuna in Panama are changing the area from a linguistic gumbo into an unpalatable mush that is all the same everywhere. Sherzer’s description of his case studies as a linguistic gumbo (16) was a colorful analogy, but probably not appropriate for the reality of what the studies revealed. They were instead evidence that the melting pot mentality of the United States has extended to the remainder of the world and people are no longer making an effort to maintain their heritage or culture, with the singular exception of Central Mexico. There alone are people allowing their culture to adapt and change with the modern world instead of trying to forget where they have come from. No longer is the world allowing its regions to have their own distinctive flavor, even as part of an international gumbo. Instead, the spices are all being melded to speak the same boring languages in the same boring manners. Recording the heritage for posterity seems to be a noble ambition, but not necessarily one that seems to be endorsed by the local populaces. Sherzer’s case studies are interesting and make good points regarding the loss of linguistic heritages around the world. It is good that efforts are being made to preserve the memories of these heritages, but a terrible shame that little is being done to keep those heritages from becoming a thing of the past. His suggestion that within the nations the Francoprovencal speaking areas adopt a bilingual approach and preserve this folk language is well meant and probably the best thing that could happen, but unless people in Italy, France and Switzerland take up the banner and support their nations’ histories, his idea is little more than empty rhetoric. The world is clearly progressing to international homogeny and the shame is that no one seems to care. Works Cited Sherzer, Joel. â€Å"Tradition and Change in Language and Discourse: Three Case Studies†.   Southwest Journal of Linguistics, Vol. 25, June 2006. pp.16-24. How to cite Linguistics, Essay examples

Thursday, December 5, 2019

Taxation Law Small Business CGT Concessions

Question: Discuss about the Taxation Law for Small Business CGT Concessions. Answer: Introduction: The current study is based on the Peter who is an occupant of Australia and is professionally engaged as a guitarist for a reputed brand in Australia. The band was highly popular in Australia however, in the year 2016 the band members moved to Britain for attaining more success. During the month of October in 2017, the band members returned permanently in Australia. From the period of 2015-17, Peter earned his income from his profession as well as from other sources (Woellner et al. 2016). The existing report determines the assessable income of Peter ranging from the period of 2015-17. The study is centrally based on the determination of taxable amount for each period. In addition to this, the study also consists of recommendations in order to lessen his taxable income. As stated under the Australian taxation act, an occupant of Australia shall be held liable for the payment of tax on each kind of income derived by them within the territories or outside the territories of Australia. A non-resident of Australia is under the obligation of paying income tax derived from any Australian source. Therefore, it is mandatory to determine the status of residency of a person for the purpose of tax, if a person stays outside the territories of Australia for a significant period to time (Saad 2014). As the band members moved to Britain Peter lived there for a period of one year with his residential status for that period of 2015-17 must be assessed under the residential test. In the below listed table, the residential status of Peter is assessed for the stated period in compliance with the residential tests, as stated under the income tax assessment act 1998; Taxation Period Domicile Test 183 Days' Test Superannuation Test Residential Status 2015-16 Having permanent place of dwelling in Australia Living for 198 in Australia days Is not considered as a member or eligible employee under Superannuation Act, 1990 1976. Resident 2016-17 Having permanent place of dwelling in Australia Not a resident of Australia Is not considered as a member or eligible employee under Superannuation Act, 1990 1976 Resident 2017-18 Having permanent place of dwelling in Australia Resided for 182 days in Australia Is not considered as a member or eligible employee under Superannuation Act, 1990 1976 Resident As stated under the ITAA 1997, an individual meeting any one of the above stated criteria he or she would be considered as an occupant of Australia for the purpose of tax. Peter is by profession a musician and hence he is not covered under the superannuation act 1976 (Barkoczy 2017). In addition to this, he is does not falls under the scheme of superannuation so he will not be considered as a resident based on superannuation test. During the year 2015-16 peter stayed in Australia for 198 days and in the year 2016-17 Peter was not present in Australia with 182 days for the period of 2017-18. According to the 183-day test, Peter is considered to be an Australian resident for the period of 2015-16. As evident from the study, Peter has a house in Brighton that is used as a permanent place of living. During his visit to Britain Peter had leased the house. The study throws light that the house in Australia is considered as his permanent place of living for the period ranging from 2015-17 (Taylor and Richardson 2013). Therefore, Peter has successfully met the criteria of domicile test each year and Peter is liable to be assessed as an Australian occupant for each period of taxation commencing from 2015-16 to 2017-18. Peter shall be liable to pay income tax on the income derived within and outside the territory of Australia for the above stated period. The income of Peter earned within the stated period are assessed below for the purpose of taxation based on assumptions and different rules of taxation. Peter by profession being a guitarist performs in live concert and records music albums. A large amount of annual income is generated from his live concert. Those incomes derived from the live concerts forms the part of his personal service income and it must be included in his total assessable income under division 84 of the ITAA 1997 (Cao et al. 2015). Incomes derived from Royalties: Royalties are generally derived from the intellectual properties and it is regarded as incomes from investment. Music and songs form the part of intellectual property of the singers and musicians (Davis et al. 2015). Any kind of royalties received can be regarded as income from investment stated under section 15.20. Peter is not involved in the trading of car or shares for deriving any ordinary incomes. Hence, both the assets must be regarded as his capital gains taxation assets. As stated under section 102 of the ITAA 1997, profits and loss derived from the sale of such assets should be included in the assessable income of Peter. In the year, 2010 and 2011 Peter had bought car and shares, which he eventually sold in 2016. Therefore, this states that the assets were owned by Peter for more than two years and shall be eligible for an exemption of up to 50% on the profits made (Barrett and Elsayed 2014). On incurring any kind of loss Peter may adjust, the same with the profit derived from other assets and may carry it forward in the subsequent year of taxation. Lease rent is regarded as an investment income and the value of lease rent derived from the house property is not specified. Under section 25 AB of the ITAA 1936, lease rent should be considered in determining the assessable income of Peter (Fenech, Fang and Brown 2016). Computation of Peters Assessable income Particulars Details 2015-16 2016-17 2017-18 Total Revenue from concerts and albums Within the territories of Australia $ 1,40,000 $ 1,40,000 Outside the territories of Australia $ 1,50,000 $ 1,50,000 Royalties Within the territories of Australia $ 30,000 $ 30,000 Outside the territories of Australia $ 2,50,000 $ 15,000 $ 2,65,000 Cash awards Within the territories of Australia $ 20,000 $ 10,000 $ 30,000 Outside the territories of Australia $ 16,000 $ 16,000 Rental Income from Lease Sum of total Ordinary Income $ 3,10,000 $ 2,90,000 $ 31,000 $ 6,31,000 Capital Gains Tax: Proceeds from sale of cars $ 60,000 Less: Purchase considerations $ 95,000 $ (35,000 ) Proceeds from sale of shares $ 11,000 Less: Purchase considerations $ 5,000 $ 6,000 Net Capital Gain Taxation $ (29,000) Capital loss $ (29,000) $ (29,000) $ (29,000) $ (29,000) Sum of Total Assessable Income $ 3,10,000 $ 2,90,000 $ 31,000 $ 6,31,000 Recommendations: As evident from the above stated computation that the total amount of ordinary income after excluding the lease income of Peter for the following year are as follows For the year 2015-16- $310,000 For the period ended 2016-17 $290,000 For the Period 2017-18 $31,000 Peter net amount of capital loss for the year 2015-16 stood $29,000. On incurring, a capital loss on CGT the assets would be set off against the capital gains on the CGT assets and it will not be adjusted in the ordinary income of Peter. Such capital loss would be carried forward in the subsequent years. It is noteworthy to denote that Peter had to pay tax on foreign income to the British government and according to the treaty formed amid the United Kingdom and Australia; Peter can enjoy the tax benefits on the amount paid to British department of tax. He can lessen the net taxable income for the period of 2017-18 by deducting the rental expenditure from his lease rent income as well. References and Bibliography: Arthur, G., 2016. Tax files: Taxation duties of executors.Bulletin (Law Society of South Australia),38(2), p.28. Barkoczy, S., 2017. Core tax legislation and study guide.OUP Catalogue. Barrett, J. and Elsayed, A., 2014. Deductibility of employer contributions to employee remuneration trusts-where are we at?.Governance Directions,66(5), p.307. Burnett, C., Taylor, C.J. and Wong, J., 2015. Qualification of Taxable Entities and Treaty Protection: National Report for Australia. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Davis, A.K., Guenther, D.A., Krull, L.K. and Williams, B.M., 2015. Do socially responsible firms pay more taxes?.The Accounting Review,91(1), pp.47-68. Dixon, J.M. and Nassios, J., 2016. Modelling the Impacts of a Cut to Company Tax in Australia.Centre of Policy Studies Working Paper,260, p.21. Fenech, J.P., Fang, V. and Brown, R., 2016. How Accurately Can Convertibles be Classified as Debt or Equity for Tax Purposes? Evidence from Australia.Review of Law Economics,12(1), pp.153-164. Matloff, N., 2014. Annotated Research Bibliography: H-1B/Green Card/STEM Labor Shortage Issues. Russell, T., 2016. Trust beneficiaries and exemptions from CGT: reflections on the Oswal litigation.Taxation in Australia,51(6), p.296. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Sadiq, K. and Marsden, S., 2014. The small business CGT concessions: Evidence from the perspective of the tax practitioner.Revenue Law Journal,24(1), p.1. Santhanam, R., 2016. 51_Salaries and Income-Tax. Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25. Thampapillai, D.J., 2016. Foreign Employment Income and Double Tax Avoidance Agreement: Australia's Possible Governance Failure.Browser Download This Paper. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016.OUP Catalogue.