Philippines Essay Example for Free

Philippines Essay Aquino evoked the individuals of the phili to stir their faculties that opportunity is conceivable. I get it implies that he was eager to pass on all together for the Filipinos to face the Marcos autocracy. He accepted that Filipinos merit kicking the bucket for in light of the fact that he is the fate of this country. Ninoys demise one episode that had brought such huge numbers of changes in our general public. It was the defining moment on the grounds that a couple of years after the fact, Marcos was tossed out by a tranquil and well known revolt How might the Philippines look today, in the event that it wasn’t for Ninoy’s love for opportunity and for the individuals that he conflicted with Marcos. Rather than putting our nation at a fight, he decided to endure long periods of isolation. Since he much worth human life particularly those Filipinos who might be yielded at the special raised area of transformation. we ought to likewise ask ourselves whether Ninoy’ demise have made us commendable as Filipinos. In giving up his own life for Filipinos, Ninoy made a definitive honorable act no one among us would ever reimburse. Passing for the love of the nation is the most elevated type of a disregard for one's own needs just legends are bound for. This is the place where there is our introduction to the world, the main spot we Filipinos could genuinely call our home. Assuming just, we saw well and took these expressions of Ninoy into our souls and psyches, †The Filipinos merit biting the dust forâ€Å", maybe, our nation would have been the best country on earth. I think the passing of Ninoy we were all to fault. In the event that lone we battled before for our opportunity. Does it takes a keeps an eye on life to be relinquished for us to be stir to reality and battle for equity?

Toll Company Annual Report Case Study Example | Topics and Well Written Essays - 750 words

Cost Company Annual Report - Case Study Example This is the gathering work segment of the task. After between bunch conversation, every individual from the gathering will finish a companion survey on the gathering individuals which will be submitted to the guide in the instructional exercise class. The gathering work segment of the appraisal is worth 10%. Section 4 of the contextual investigation must be finished as an individual evaluation. This piece of the task is worth 15%. Kindly observe Part 4 for prerequisites and directions for accommodation. Record 1: Each understudy will download from the Morningstar DatAnalysis Database, the company’s 2013 yearly report (printed copy redundant) and money related information in an exceed expectations spreadsheet for as long as 10 years. It will be adequate to utilize an electronic duplicate to use as the reference material for responding to the contextual investigation questions. Morningstar DatAnalysis Database †(accessible by means of libguides or on the other hand the JCU library databases): to acquire the vital organization yearly reports and money related information in an exceed expectations spreadsheet for as long as 10 years. Note, understudies will just require the budgetary information for as far back as 4 years to play out the fiscal summary investigation. Essentially conceal the section data that isn't required. This data will be utilized for creating fiscal summary investigation (parts 3 and 4) of the task. Understudies may likewise think that its valuable to allude to the monetary information when making examinations to some extent 2. Gatherings will comprise of understudies that have been relegated a similar organization for the contextual investigation task in every instructional exercise class. It is suggested that understudies answer the inquiries allocated for each class ahead of time, so they areable to partake in between bunch conversations during the instructional exercise class.If the week by week questions are done falling behind financially stamps might be lost on account of inability to take an interest in bunch conversations during the instructional exercise classes. What are the page references for the

Blog Archive University of Pennsylvania (Wharton) Essay Analysis, 2008-2009

Blog Archive University of Pennsylvania (Wharton) Essay Analysis, 2008-2009 1. Describe your career progress to date and your future short-term and long-term career goals. How do you expect an MBA from Wharton to help you achieve these goals, and why is now the best time for you to join our program? (1,000 words) Because Personal Statements are similar from one application to the next, we have produced the “MBA Mission Personal Statement Guide.” We offer our guide to candidates free of charge, via our online store.   Please feel free to download your copy today.   For additional information on the  Wharton experience, please consult the MBA Mission Insiders Guide series. As for Wharton itself, experience has shown, and successful candidates who have gone on to work with Wharton admissions have confirmed, that Wharton pays special attention to “Why Wharton/Why now” and that your reasons must be thorough and compelling. This is not exactly news, as every school wants to see this emphasis, but Wharton is more inclined to “ding” those who don’t nail this section. Your “Why Wharton” rationale should not just offer praise for the school, but should illustrate your clear connection, academically, professionally and socially (meaning that you understand the environment that you will be entering). 2. Describe a setback or a failure that you have experienced. What role did you play, and what did you learn about yourself? (500 words) The best failure essays are often those that show reasoned optimism and tremendous momentum toward a goal â€" a goal that is ultimately derailed. In most cases, you will need to show that you were emotionally invested in your project/experience, which will enable the reader to connect with your story and vicariously experience your disappointment. If you were not invested at all, it is hardly credible to discuss the experience as a failure or learning experience. With respect to setbacks, the door swings open to a range of personal experience as well. For example, you could not discuss an injury that prevented you from competing for an elite college athletic competition as a failure, but it would certainly qualify as a setback. You can carefully consider setbacks in which you bear no responsibility for creating the situation. In such a case, again, it is crucial that you show that you were emotionally invested, that events were going in a certain direction and that the situation quickly turned in an unfavorable direction. Of course, the second part of the story, the reflective element, is vital. It is very easy to offer trite and clichéd statements about your response to the problem and what you learned about yourself (Note: everyone learns resiliency â€" consider another key learning). It will take time to truly create a unique statement about your road forward and lessons learned, but the payoff will come in an essay that is much more personal and self-aware than thousands of others. 3. Where in your background would we find evidence of your leadership capacity and/or potential? (500 words) In this essay, you have an opportunity to offer more than a single experience in one essay. It is possible to select two instances (three would likely be pushing it) in your background that showcase your distinct leadership skills. If you do choose to select two experiences, you would be wise to offer those that highlight different aspects of your style. For example, an “on the field” athletic leadership may exemplify strength of personality, while work experience might highlight skills of persuasion and diplomacy.   Regardless of the story or stories that you select, it is important that you prove to the Admissions Committee that you have an understanding of your own style and how you can be effective in leadership roles. Although there is no specific request for reflection in this essay, it would still be appropriate for you to contemplate your actions and show self-awareness. 4. Please respond to one (1) of the following questions: a. Describe an experience you have had innovating or initiating, your lessons learned, the results and impact of your efforts. (500 words) It is interesting that the Admissions Committee chose “innovating or initiating”. Although both actions require you to show your impact on a process, they are in and of themselves quite different. (Innovation means changing an existing process, while initiating means commencing a process.) It is possible that the Admissions Committee felt that because choosing only one word would be limiting in terms of accessing candidate experiences (some candidates struggle with Haas short essay three, where one must offer an “innovative solution) that they would at least give two opportunities for candidates to brainstorm around. Of course, this essay becomes all the more challenging, coming after a mandatory leadership essay, where you must offer more than one example of leadership. Clearly, there can be some overlap between innovating/initiating and leading. So, you would be wise to brainstorm and really map out your strategy for these essays, lest you exhaust your stories before you have written this one. After identifying your distinct idea, we would recommend that you focus on the “how?” and “why?” aspects of your actions. Innovation and initiation are the result of maintaining awareness of yourself and your surroundings  and then  recognizing a need or a problem that can be solved. How did this idea come to you? How did you and why were you capable of taking action and driving  a process forward? Remember, the story in and of itself is not enough. The Admissions Committee wants to understand your results (which should flow naturally from the narrative), but more importantly, your lessons learned, which will require reflection.   b. Is there anything about your background or experience that you feel you have not had the opportunity to share with the Admissions Committee in your application?   If yes, please explain. (500 words) Essentially, this question is a “catchall” in which the Admissions Committee is ensuring that you will not miss the opportunity to offer something vital. If you happen to have unique experiences that do not fit neatly into the questions above, you can explore them here. While this question is open-ended, it is still a mistake to create an essay that lacks scope. This should not be a collection of ideas that you could not incorporate above, but a focused and compelling statement about your candidacy.   It would be wise for you to think through a thesis statement before you start to write. Share ThisTweet Blogroll

The Science Of Genetic Manipulation - 2094 Words

Within the past century, humans have developed an interest with tinkering with the inner workings of living creatures. The Cambridge Dictionary, sponsored by the University of Cambridge whose medical department is leading the world in the science of genetic manipulation, defines the widely misunderstood process of cloning as artificially producing an organism or cell with â€Å"The exact same chemical patterns†¦ as the original† (Cambridge 1). Currently, scientists are able to duplicate animals like mice, goats, and monkeys with reasonable success. However, this field of science is highly restricted and bottlenecked because of its legal, moral, and religious controversy, and thus the days of human cloning with success will not come around for a long time. A genetically cloned puppy, however, is something one could order themselves today if they want authentic purebred pet, or an exact duplicate of their last. Cloning is a scientific process that is still very much in its early stages, but it has sent into the world small parcels of success that offer a glimpse into a new age of genetic perfection; however, these gifts have also drawn concern to its safety, questionable morality, and if it’s worth the funding to support Genetic Engineering. As technology has advanced, the interest in the uses for cloning technology has followed suit with an influx of funding into the industry by investors who see its outstanding potential. One of the greatest pressing concerns of theShow MoreRelatedThe Ethics Of Designer Babies943 Words   |  4 Pagesand crosses the line between positive sociological developments and immoral manipulations of nature for many reasons. Genetic manipulation of reproductive cells for the purposes of enhancing an offspring’s physical traits, intelligence, or possibly personality traits or talents would be allowing parents to ‘fine tune’ the features of their children. Because of the expense associated with this type of high-tech genetic adjustment, only those with substantial financial means would be able to affordRead MoreEssay on Re: Nrs 437 Embryo Harvesting , Part Ii1292 Words   |  6 PagesEmbryo Harvesting Freezing/Genetic Manipulation, Part II We are living in a new era where technology can help women have babies in unconventional ways. Having children is a personal choice. In some people’s view, government should not be regulating when people should and should not start having a family. The ethical issue is when the parents start applying for governmental benefits after the baby is conceived via In Vitro Fertilization (IVF) and born posthumously. When practicing IVF, are weRead MoreEnglish 112 Essay1677 Words   |  7 PagesDanielle Joseph English 112/ 0002 Maginnes February 26, 2013 Genetic Modified Humans: Is Not Acceptable In the essay, titled Building Baby from the Genes Up? Ronald M. Green proclaims his approval of genetic selection and extraction of human genes. He gives reasons that support his outlook on the matter, that this will be useful to civilization. Ronald M. Green is in violation of several ethical codes, with his view on genetic modification. I am against genetically modified humans, andRead MoreWhy The Bad Rap?1114 Words   |  5 Pagesmanipulate crops and herds to make their hardier and more substantial. GMOs are everywhere, they are not new, however the controversy surrounding them is. The idea that GMOs should be labeled for being GMOs is misleading, and not based in logic. Genetic modification, above all else, is a process that has been done by humans for hundreds of thousands of years. A GMO is a genetically modified organism that has been manipulated in one way or another, either in modern years with scientific precisionRead MoreEssay on Genetic Engineering: The Impact of Human Manipulation1710 Words   |  7 Pagesscenes of a science fiction movie show presumably unrealistic scientific inventions. In todays world, time travel, cloning, and even light sabers are some of the countless topics that are seemingly unattainable and just ideas of the imagination. Saying that these events are feasible would be completely absurd. However, with recent scientific advancements, science fiction is now becoming more of a reality rather than a fantasy. Nevertheless, only about twenty-five years ago, genetic engineering fellRead MoreThe Artificial Model Of Natural Selection1440 Words   |  6 Pagesrecent generations have heard about something called genetic modif ication that in some cases we don’t understand, but whose effects have been increased in our daily life. The innumerable advances that science had reached in genetic aspects, made us think that there aren’t insurmountable limits to humans. At the same time it causes questions about the dangers they may offer in an increasingly, curious society. In general terms, Genetic manipulation refers to â€Å"any of a variety sophisticated techniquesRead MoreThe Ethics Of Genetic Engineering1639 Words   |  7 PagesGenetic engineering has to do with manipulating organisms and DNA to create body characteristics. The practice of genetic DNA has shown an increasing amount over the past years. The process of genetic enhancement involves manipulating organisms by using biotechnologies. The technique is by removing a DNA from one life form and transferring it to another set of traits or organism. Certain barriers are conquered, and the procedure involves changing a form of cells, resulting from an improvement orRead MoreNegative Impact Of Manipulating Human Genetics1453 Words   |  6 Pagesof Manipulating Human Genetics Twenty five years ago Genetic Engineering was a scene from an unrealistic invention on a scene from a science fiction movie. However, recent scientific advancements, genetic engineering, is becoming more of a reality rather than a fantasy. Genetic Engineering was once an actually impractical thought, today it is a prominent issue around the world. The most controversial subject of genetic engineering deals with the impact that manipulation of humans will have onRead MoreEssay about Should Genetic Engineering Be Controlled by Law?992 Words   |  4 PagesShould Genetic Engineering Be Controlled by Law? â€Å"Just as the success of a corporate body in making money need not set the human condition ahead, neither does every scientific advance automatically make our lives more meaningful† ( Professor George Wald, Noble Prize winning biologist, The Dangers of Genetic Engineeering 1976, p.45) . Genetic engineering is the direct manipulation of an organism’s genes. It uses the techniques of molecular cloning and transformation to alter theRead MoreGenetic Engineering: The Next Technological Leap or a Disruption to the Natural Order of Our Planet?951 Words   |  4 PagesAs futuristic as it may sound, this type of technology is no longer science fiction but has become a new reality. Genetic engineering is a type of science defined as the deliberate modification of characteristics of organisms by manipulation of genetic material. This emerging development has managed to make its mark in our growing global consciousness and there is a rising dispute amongst the masses. While some agree that genetic engineering is the next technological leap for humanity, others believe

The Connection Between Law And Morality - 1718 Words

II. WHAT IS MORALITY? â€Å"Law would not be really imperative, we know, unless behind the sword of the magistrate, the bulk of mankind felt the weight of social obligation, the irresistible burden of custom, of immemorial tradition, and the like, a social, and even a religious sanctity. The connection of law and morality has been much discussed ever since the revival of the scientific study of jurisprudence, but the question is not yet, and perhaps never will be, settled. Every variety of opinion has been entertained, from the extreme doctrine held that law is absolutely independent of morality, almost to the opposite position that morality and law are one. The popular conception of the connection between law and morality is that in some way the law exists to promote morality, to preserve those conditions which make the moral life possible, and thus to enable men to lead sober and industrious lives. Morality is a value-impregnated concept relating to certain normative patterns w hich aim at the augmentation of good and reduction of evil on individual and social life. The sphere of morality denotes rules or principles governing human behaviour which apply universally within a community or class. Morality is made up of actual standards which are adopted in the life of any particular community. Positive morality, like law therefore, emphasizes conduct rather than states of mind; it is similar to law in that it is imposed on individual for it has behind it the effectiveShow MoreRelatedLaw And Morality From The View Of Natural Law Theorists And Legal Positivists Essay1514 Words   |  7 PagesLaw and morality can be defined by the interpretation of the individual who is referring to it. If the natural law theorists interpret the connection between law and morality a certain way then legal positivists will interpret it another way. So this means that they will never have the exact same view, it could be slightly similar but never the same. Every philosopher, n o matter if they are a natural law theorist or a legal positivist theorist they will think what they want to believe because theyRead MorePositivist Theories Of Law And Morality1660 Words   |  7 PagesPositivist theories of law can be described as â€Å"those who understand the law to be a particular sort of social ordering, a certain kind of social technology by which individuals who live together can coordinate their behaviour and resolve disputes.† Positivist theories also state that there is no necessary connection between law and morality and rejects the idea of a higher law. Classical legal positivism was first founded by Jeremy Bentham (1748-1832). Bentham’s aim was to provide an alternativeRead MoreThe Natural Law Theory And Legal Positivism1698 Words   |  7 Pagesperspectives are known as the Natural Law theory and Legal Positivism. Natural law theorists claim that morality and law A significant debate on this topic was stimulated by Wolfenden Report 1957 in England which led to the famous debate between H.L.A Hart and Lord Devlin . The report is about the recommendation of legalising homosexuality and prostitution as law should not intervene within everyone’s private lives. This view was supported by Hart as he believed that the law should not enforce moral codesRead MoreThe Case Of The Speluncean Explorers1544 Words   |  7 PagesSpeluncean Explorers, written by Lon Luvious Fuller, comprises of a robust statutory interpretation discussion between natural law and legal positivism. In the context of natural law, naturalist follows that there is an obligatory connection between morality and the law. To put it simply, there is a moral obligation to ascertain the legal cogency of the law. In this case, Foster J follows a natural law approach as he believes that the conviction of each of the defendants should be set aside on the premiseRead MoreJurisprudence- Critical Discussion of the Speluncean Explorers1044 Words   |  5 Pagespositivist, the law is unambiguous and direct. Firstly what is positivism? According to positivism, there is nothing intrinsically moral about the law. A law enacted by a legislature can be evil and immoral; there is no fundamental connection between the two. Whether what they did was right or wrong is not a matter for a judge. A judge is educated and skilled to discern legality from morality. According to John Austin, legal positivism is the actual continuation and content of the law depending onRead MoreReligion Is The Best Perspective Of Morality And Ethical Decisions947 Words   |  4 Pagesinfluential in what laws are adapted in countries. Rather we think so or not, law and religion go hand and hand in many ways. Our morals let us decide what is right or wrong, and many moral beliefs are based on that adapted set of commands taught to us in a specific religion. These morals are universal at times. Religion provides a strong basis to what is morally permissible to the human race. Many beliefs are similar in multiple cultural and religious groups. The s ystem of laws created to containRead MoreShould Law Improve Morality? Essay1291 Words   |  6 Pagesâ€Å"Should law improve morality?† Leslie Green argues, firstly, that law is capable of having causal impact on the nature of social morality and, secondly, that one of the functions of law should be the betterment of morality. In maintaining that the law ought to be intimately connected to morality, it appears as though Green is advocating for a modern version of the natural law perspective. After first giving an account of natural law, this paper will explicate Green s distinction between â€Å"ideal†Read MoreReligious Education1705 Words   |  7 Pagesbasing religion on morality a good idea? Is basing religion on morality a good idea? Many people agree although some atheists may disagree. One common complaint about secularism is that religion and belief in God are fundamentals for morality, justice, and a democratic society. The basic premise here is that the only values which ultimately matter are those which are transcendent, and such values can only be perceived and understood through religious tradition and a connection with the divine. Read MoreThe Ethical Philosophy Of Immanuel Kant1532 Words   |  7 Pagesor circumstance. For Kant, this was an absolute moral law that stands as do X objectively as you are obligated to. The Categorical Imperative must be known a priori, meaning knowledge that is independent of experience or justification. However, judgement itself cannot be analytic, as the concept of a rational agent is not itself comprised in the content. A proposition must be synthetic a priori in order to be the supreme principle of morality, this, claimed Kant was the Categorical Imperative. ComprisingRead MoreSecular Morality and Religious Morality Inadve rtently Influenced One Another 954 Words   |  4 Pagessecular morality, religion plays such a hegemonic role that, in many instances, secular morality is inadvertently influenced by religious morality. It could even be said that religious morality is greatly influenced by secular morals and not the other way around. While it would be difficult to assess the genealogy of morality it would be safe to say that morality has a very strong connection with religious morality. Moreover, to evade the almost omnipresent influence of religious morality would

Physics in Aircrafts Essay - 682 Words

Physics in Aircrafts All you need to know about the role physics plays in the flight of an aircraft. Introduction Many people are amazed with the flight of an object, especially one the size of an airplane, but they do not realize how much physics plays a role in this amazing incident. There are many different ways in which physics aids the flight of an aircraft. In the following few paragraphs some of the many ways will be described so that you, the reader, will realize physics at work in the world of flight. Principles of Flight First of all you will have to understand the principles of flight. An airplane flies because air moving over and under its surfaces, particularly its wings, travels at different velocities, producing a†¦show more content†¦This principle also covers the flow over surfaces, such as airplane wings. Airplane wings are designed to direct air to flow more rapidly over its upper surface than over its lower surface. As a result, the air above the wing travels at an increased speed, producing a region of reduced pressure. The pressure below the wing, which is therefore greater, exerts an upward force, or lift, on the wing. Lift Lift is the third factor in which physics aids the flight of an aircraft. Lift is influenced by a variety of different things, such as area, tilt of the wing, and on the speed of the aircraft. Wing area influences lift; the more of the wing that is exposed to the air, the greater the lift. The up or down tilt of the wing, usually called its angle of attack, contributes to or detracts from lift. As a wing is tilted upward, that is, as its angle of attack is increased, its lift increases. The air passing over the top of an uptilted wing must travel a greater distance and thus produces a greater pressure differential between the upper and lower surfaces. Airplane speed has a great influence on lift. The faster the air moves over and under the surfaces of an airplane, the greater the pressure differential and, as a result, the greater the lift. As an airplane flies on a level course, the lift contributed by the wing and other parts of the structure counterbalance the weight of the plane. Within certain limits, if the angle of attack isShow MoreRelatedPavel Alekseyevich Cherenkov and the Cherenkov Effect1078 Words   |  4 PagesThe 1958 Nobel Prize in Physics was awarded to Pavel Alekseyevich Cherenkov, Ilya Frank and Igor Tamm for the discovery and the interpretation of the Cherenkov Effect. Cherenkov radiation is the electromagnetic radiation emitted by particles moving through a medium faster than the speed of light in the same medium. It was fist a detected by Soviet scientist Pavel Alekseyevich Cherenkov, of who the effect is named after and a theory was later developed by Ilya Frank and Igor Tamm. Cherenkov’s contributionsRead MoreEssay on The Physics of Flight1582 Words   |  7 PagesThe Physics of Flight The trials and tribulations of flight have had their ups and downs over the course of history. From the many who failed to the few that conquered; the thought of flight has always astonished us all. The Wright brothers were the first to sustain flight and therefore are credited with the invention of the airplane. John Allen who wrote Aerodynamics: The Science of Air in Motion says, â€Å"The Wright Brothers were the supreme example of their time of men gifted with practicalRead MoreNewton’s Laws of Motion in Modern Aircrafts1087 Words   |  5 Pages1949, by the famous inventor Frank Whittle (FindtheData, n.d.). The principles behind how a jet-engine powered aircraft works associate with many laws of physics, from Newton’s Law of Inertia to the Third Law of Motion. These laws are also applicable to the aerofoil and the engines aerodynamically, in particular with the four forces: lift, drag, weight and thrust which allows an aircraft to maneuver across the skies. Firstly, back in 1687, Sir Isaac Newton discovered three different laws of motionRead MoreAerodynamics of Planes Essay1639 Words   |  7 Pagesthink I may have found my childhood fantasy in the world of aeronautical engineering. The object of my paper is to give me more insight on my future career as an aeronautical engineer. This paper was also to give me ideas of the physics of flight and be to apply those physics of flight to compete in a high school competition. History of Flight The history of flying dates back as early as the fifteenth century. A Renaissance man named Leonardo da Vinci introduced a flying machine known as the ornithopterRead MoreWhat I Did You Make It Do That?882 Words   |  4 Pages â€Å"How did you make it do that?† The paper plane looped in the sky, dogfighting with enemy leaves. My third grade teacher watched alongside me, astounded. The plane performed an emergency landing, and I ran to repair the aircraft. Looking at the blueprint I drew up, I adjusted the weight mechanisms, and realigned the wings. It took off again, performing victory acrobatics for the onlookers. â€Å"Tyree, you should be an engineer.† â€Å"You have great hands, you will make a great factory worker.† I lookedRead MoreBermuda Triangle Essay722 Words   |  3 Pagesthe country of International waters, The Bahamas. The Bermuda Triangle is an extremely dangerous area for one to enter. Aircrafts and surface vessels are believed to have vanished in weird ways which are considered human error, piracy, equipment failure, or natural disasters. Important things in society have shown some of these disappearances could have been the laws of physics, paranormal, or actions performed by aliens. The Bermuda Triangle is at a status of an Urban Legend. Many events thatRead MoreNational Aeronautics And Space Administration Essay1133 Words   |  5 Pagesimpossible without the suitable workforce. According to the official statement of NASA administration, there are two sides to working in the Agency. The first one is excellence in technical expertise and deep, exceptional knowledge in such areas as physics, hydrodynamics, earth science, space science, mathematics, ballistics and other. (Showstack, 2016). Furthermore, in order to develop NASA and make it financially profitable, specialists in business, finance, human resources and management are alsoRead MoreFlight Simulators Should Be Made ( 13 )792 Words   |  4 PagesFramework Jeff Parrish and MIcah Cooper presented a framework for how flight simulators should be made(13). The goal of this framework is to provide the means for rapid design of aircraft by integrating simulation of the craft closely with the design process(13) Split into a plane model and three subsystems Simulation-subsystem - evaluates current model, Editor-subsystem - An intuitive but powerful interface that allows modification of design, and the Utilities-subsystem - Provides a variety ofRead MoreA Brief Biography of Luis Walter Alvarez691 Words   |  3 Pages1932 and earning his phD in 1936 was not the end of his scientific interest. Luis Walter Alvarez continued to study science and physics. He was credited with many necessary discoveries about subatomic particles for which he earned the Nobel Prize in physics. His work did not stop there. He was a co-developer in the creation of the â€Å"ground-control approach system† for aircraft during the 1940’s. Luis Walter Alve rez had a very significant role in the development Manhattan Project, in which he suggestedRead MoreThe Engineering Of Mechanical Engineering919 Words   |  4 Pagesthe use of material science and physics for the design, manufacturing, analysis and maintenance of mechanical systems. This area requires a good understanding of the core engineering concepts such as mechanics, thermodynamics, kinematics, structural analysis, material science, and electricity. With all these, mechanical engineers have to be conversant with tools like computer-aided design, industrial equipment and machinery, transport systems, cooling systems, aircraft, robotics, watercraft medical

Goods and Service Tax

Questions: 1. Alan is aReferencesn employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free. ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST. (a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2015. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisitions. (b) How would your answer to (a) differ if ABC only had 5 employees? (c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner? 2. Rubber Co manufactures tennis balls. On 1 January 2010, Rubber Co purchased a new machine for $1.1m (inclusive of GST) which it used to produce the tin cans in which its tennis balls were placed for sale to retailers. At the time of acquiring the machine , Rubber Co estimated that the machine would have an effective life of 10 years before it needed to be replaced. Subsequently, on 1 January 2014, as a result of new technology, a better quality machine became available and Rubber Co decided to sell the original machine for $330,000 (inclusive of GST) and purchase a new machine for $2.2m (inclusive of GST). Requirement: What are the tax consequences of these arrangements under Div 40ITAA97? Answers: (1). According to the GST act, a taxpayer is liable for the GST on the supplies made that is equal to an eleventh of the amount receives when they make taxable supplies. The amount of the liability on a taxable supply is not to be included in the assessable income of the taxpayer. However, a GST amount on the sales made regarding the depreciating assets are not inclusive as a part of the sales made (Ingles, 2001). All the creditable acquisitions according to the GST act are accompanied with input tax credits on the acquisition. The input tax credit amounts to an eleventh of the paid amount under the acquisition. In the process of determining the length of the creditable purpose for the people working the sum of the amount of the credit of the employer, the employees perspective is the relevant factor (Deeming, 2013). It is however noted that the tax credit that is obtained on a credible acquisition is not applicable in the deductions. Thus, the input tax credit on the acquisition of the d epreciating asset is as well not applicable. In this case the FTB would be calculated as; (a) (300,000+20000) = 32,000; taxable value 32,000*1.9608 = 63745.6 GST free (220*12) + 20000 + 6,600 = 29240; GST credit 29240*2.1463 = 627570812; gross taxable value 62757.812+63745.6 = 126503.412; total fringe benefits taxable amounts 126503.412*0.49 = 61986.67; total FTB payable (b) If ABC has five employees (300,000+20000) = 32,000; taxable value 32,000*1.9608 = 63745.6 GST free (220*12) + 20000 + 1650 = 24290; GST credit 24290*2.1463 = 52133.627; gross taxable value 52133.627+63745.6 = 115879.25; total fringe benefits taxable amounts 115879.25*0.49 = 56780.83; total FTB payable (C) if the clients to ABC were to attend the function, the GST credit would be higher then the experienced as the company would have to cater for their expense that would be inclusive of the GST. (2). The government of Australia has been seen to plan to bar the operations according to section 51AD to the arrangements that came before the 1st of July 2003. They came to be replaced by income tax assessment act as per division 250 that had proposed provisions to tax the proceeds of the lease and other arrangements where the assets by the tax preferred entities were used. Division 250 aims to deny the deductions of the capital allowance that are possibly to be claimed by a taxpayer in such cases where the entities of a tax payer lacked the predominance economic interest instead, the arrangements are to be regarded as a loan and taxed the same way as a financial case on an accrual basis (Apps Rees, 2010). According to the taxation laws in Australia, the general principal governing the income tax stands to be exclusive. It declares that for a person to be eligible to claim deductions for the expenses related to asset ownership, the owner has to prove that the asset is for the production of assessable income. The government thus notes that the arrangements as in the case have been put to practice to circumvent the principle (Kalb, Kew Scutella, 2005). In such arrangements, section 51AD is seen to stand out denying a taxpayer the capital deductions in the cases where they financed and purchased assets while they are using the non-recourse debt applying close to fifty percent of the buying price. The operations of the provision by this section appear to have been avoided by the arrangements not involving the non-recourse debt. Division 16D as well appears to be denying the taxpayers some capital allowance deductions in the cases as in the arrangements. In cases where thus division is app licable, section 51AD is net applicable and the opposite. 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