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Sunday, August 23, 2020
Cuba nation Report Essay Research Paper INTRODUCTION free essay sample
Cuba ( state Report ) Essay, Research Paper Presentation Cuba, biggest island of the West Indies, South of Florida of the United States and E of the Yucatan Peninsula of Mexico. It structures, with grouped next islands, the majority rule government of Cuba. Cuba orders the two entrywaies to the Gulf of Mexico # 8212 ; the Straits of Florida and the Yucatan Channel. On the E, Cuba is isolated from the island of Hispaniola by the Windward Passage, a shipping way between the North Atlantic Ocean and the Caribbean Sea. The United States keeps up a maritime base at Guantanamo Bay in the sou-east. Havana is Cuba # 8217 ; s capital and biggest city. The island reaches out around 1225 kilometer ( around 760 myocardial areas of dead tissue ) from Cabo de San Antonio to Cabo Maisi, the western and eastern limbs, severally. The mean expansiveness is around 80 kilometers ( around 50 myocardial localized necrosis ) , with boundaries runing from 35 to 251 kilometers ( 22 to 160 myocardial dead tissue ) . The whole nation is 114,524 sq kilometer ( 44,218 myocardial localized necrosis ) including the nation of the Isla de la Juventud, or Isle of Youth ( once called Isle of Pines ) and of different islands of the majority rule government. We will compose a custom article test on Cuba country Report Essay Research Paper INTRODUCTION or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Land AND RESOURCES Around one-fourth of the outside of Cuba is cragged or uneven, the equalization comprising of level or turn overing landscape. The cragged nations are dissipated all through the island and do non originate from a cardinal mass. The central degrees are the Sierra de los Organos, in the West ; the Sierra de Trinidad, in the cardinal part of the island ; and the Sierra Maestra, in the sou-east. The initial two extensions are under 914 m ( 3000 foot ) in stature ; the Sierra Maestra, which incorporates the Sierra del Cobre and Macaca scopes, is the best in tallness, mass, and degree, and contains Pico Turquino ( 2000 m/6561 foot ) , the most elevated point in Cuba. The greater part of the soil of Cuba is similarly prolific. One of the exceptional normal attributes of the island is the huge figure of subsurface limestone sinkholes, prominently the caverns of Cotilla, arranged close to Havana. The vast majority of the army streams of Cuba are short and unnavigable. The fundamental waterway is the Cauto, situated in the sou-east. The beach of Cuba is profoundly sporadic and is indented by army inlets and coves ; the whole length is around 4025 kilometer ( around 2500 myocardial dead tissue ) . The island has a major figure of top notch seaports, the greater part of which are about entirely landlocked. Imperative seaports are those of Havana, Cardenas, Bahia Honda, Matanzas, and Neuvitas, on the northern coastline, and Guantanamo, Santiago de Cuba, Cienfuegos, and Trinidad, on the southern beach. Atmosphere The clime of Cuba is subtropical, the normal one-year temperature being 25? C ( 77? F ) . Limits of warmth and near stickiness, which normal 27.2? C ( 81? F ) and 80 for each centum, severally, throughout the late spring season, are tempered by the predominant northeasterly exchange air flows. The one-year precipitation standards around 1320 millimeter ( around 52 in ) . More than 60 for every centum of the downpour falls during the dampness season, which stretches out from May to October. The island lies in a section once in a while navigated by vicious tropical storms during August, September, and October. Regular Resources The land and clime of Cuba favor agribusiness, and the state other than has significant mineral volunteer armies. Nickel, chrome, Cu, Fe, and manganese sedimentations are the a large portion of import. Sulfur, Co, pyrites, gypsum, asbestos, raw petroleum, salt, sand, earth, and limestone local armies are other than abused. Every single subsurface sedimentation are the things of the specialists. Plants and Animals Cuba has an expansive combination of tropical vegetation. Broad bit of terrains in the eastern piece of the island are, as it were, forested. The most common types of trees are the thenars, of which Cuba has in excess of 30 kinds, including the illustrious thenars. Other autochthonal vegetations are mahogany, coal dark, lignum vitae, cottonwood, logwood, rosewood, cedar pine, mahoe, Passiflora quadrangularis, jaguery, baccy, and citrous natural product trees. Simply two land warm blooded creatures, the hutia, or stick rodent, and the solenodon, an uncommon insectivore, are known to be autochthonal. The island has army chiropterans and around 300 types of flying creatures, including the vulture, wild Meleagris gallopavo, quail, finch, sucker, macaw, parrakeet, and hummingbird. Among the couple of reptilians are tortoises, the caiman, and a types of boa that can accomplish a length of 3.7 m ( 12 foot ) . In excess of 700 types of fish and shellfish are found in Cuban Waterss. Imperative among these are land pediculosis pubiss, sharks, garfish, robalo, ronco, eel, mangua, and fish. Various types of creepy crawlies exist, the most unsafe of which are the chigger, a sort of insect, and the Anopheless mosquito, bearer of the intestinal sickness parasite. Populace The Cuban populace is made up predominantly of three gatherings. Around 66 for every centum of the populace is white and mainly of Spanish plummet ; 22 for each centum is of grouped racial legacy and 12 for every centum is dark. Practically the entirety of the individuals are local conceived. More than 75 for every centum of the populace is named urban. The extreme specialists, introduced in 1959, has all things considered pulverized the firm cultural separation acquired from Spanish pioneer guideline. Populace Features, Religion, and Language The number of inhabitants in Cuba at the 1981 nose check was 9,723,605 ; the evaluated populace in 1995 is 11,091,000, giving the express a populace thickness of around 97 people for every sq kilometer ( around 251 for each sq myocardial dead tissue ) . Maintained Roman Catholics have declined from more than 70 for each centum to around 33 for every centum of the populace since 1957. Among Protestants, roughly 1 for each centum of Cubans, Pentecostalism is the overall custom. Around 50 for each centum of Cubans see themselves as nonreligious. Spanish is the authority etymological correspondence of Cuba. Political Divisions and Principal Cities Cuba comprises of 14 states and the specific district of Isla de la Juventud ( Isle of Youth ) . The capital, biggest city, and fundamental port of Cuba is Havana ( populace, 1990 estimation 2,119,059 ) . Marianao ( 1981 more prominent city populace, 127,563 ) is a suburb of Havana and a sea shore resort. Other of import metropoliss and towns and their populaces incorporate Santiago de Cuba ( 418,721 ) , a significant shelter and modern focus ; Camaguey ( 286,404 ) , an inland travel intersection and business focus ; Holguin ( 232,770 ) , situated in a rich farming part ; Guantanamo ( 203,371 ) , a middle for the preparing of agrarian stocks ; Santa Clara ( 197,189 ) ; Cienfuegos ( 125,000 ) ; and Mantanzas ( 115,466 ) . Training School going to is obligatory and free for kids in Cuba between the ages of 6 and 12. During the late sixtiess around 10,000 new schoolrooms were given in rustic nations, going libraries were presented, and every single parochial school were nationalized. In the mid 1990s somewhere in the range of 917,889 understudies went to elementary schools, around 597,997 students were taken on auxiliary schools, and around 314,168 understudies went to capable schools, educators universities, and different schools. The state # 8217 ; s higher instructive foundations selected around 242,434 students ; the biggest college was the University of Havana ( 1728 ) . The state # 8217 ; s grown-up proficiency rate surpasses 95 for each centum. Culture Cuban human advancement is a blend of Spanish and African conventions. The mixing of the Spanish guitar and the African membranophone gives Cuban music its most normal signifiers, the rhumba and the kid. A portion of its average folks music, by and by, for example, the punto, the zapateo, and the guajira, has been incredibly affected by European music. Noted Cuban creators incorporate the nineteenth century writers Gertrudis Gomez de Avellaneda y Arteaga and Julian del Casal and the cutting edge authors Alejo Carpentier and Jose Lezama Lima. The National Library in Havana is the biggest in Cuba and contains some 2.2 million volumes. Civil libraries work in Havana and the common capitals. The National Museum in Havana houses conglomerations of both old style and current workmanship and relics of local civic establishments. Other of import galleries are the Colonial and Anthropological exhibition halls in Havana, the Emilio Bacardi Moreau Museum of normal history and craftsmanship in Santiago, and the Oscar M. de Rojas Museum in Cardenas. All libraries and historical centers are under the administering of the national specialists. In add-on, Cuban metropoliss bolster a combination of social exercises, for example, theater and show move. Economy The extreme specialists that picked up power in 1959 nationalized around 90 for every centum of the creation businesses and exactly 70 for each centum of the cultivating zone of Cuba. Once around 16 for every centum of the land was independently claimed, while the equalization was held in huge domains or by large sugar organizations. Creditss and endowments from the Union of Soviet Socialist Republics ( USSR ) to Cuba totaled some $ 38 billion somewhere in the range of 1961 and 1984 and up to $ 5 billion yearly in the late eightiess. The surrender of the Soviet pivot, striping Cuba of its prima help providers and exchange life partners, managed a debilitating hit to the state # 8217 ; s monetary framework as the 1990s started. In 1993 President Fidel Castro marked a declaration leting some free undertaking in excess of 100 exchanges and administrations. Agribusiness Cuba for the most part positions among the universe heads in sugar creation, and sugar stick is its biggest reap by volume and worth. In the mid 1990s the one-year sugar stick crop was around 58 million metric dozenss, and normal sugar final result was around 8 million met
Friday, August 21, 2020
buy custom Body System and Homeostasis essay
purchase custom Body System and Homeostasis exposition The issue introduced on this examination will bargain on the incident from the point of view of the cardiovascular framework when there is drop in pulse as depicted by Susie when she scrubbed down and passed out when she held up. What long haul systems will the body use so as to keep up a typical circulatory strain extend? This exploration will attempt to clarify all body frameworks that are essential parts to pulse homeostasis. Homeostasis is a condition of balance or a propensity to arrive at harmony, either metabolically inside a phone or living being or socially and mentally inside an individual or gathering (Encarta Dictionary 2009). Homoeostasis is certainly not a living thing but instead it is the ability of the constitution in keeping up a consistent state in life forms (Flint, Devanda March 7, 2012 Homeostasis Blood Pressure eHow Health). The body continually controls its inside condition notwithstanding outside impacts. Utilizing different interior instruments are utilized by the body to keep steady control of circulatory strain, breath, temperature and blood glucose measures (Celli,Beth eHow Health). Circulatory strain stays in ordinary cutoff points with the utilization of quick or moderate components as the need emerges. By cooperating, its components will endeavor to keep up roughly 120/80 mm Hg. Circulatory strain (Celli). When the temperature ascend over its typical range, the reflexes collaborates to bring back its consistent state consequently the body respond when there is sweat and decreased digestion. Persevering deviation is started by the body to do moves, for example, making spread when its hot or go for a swimming to keep the internal heat level come back to typical. Other restorative communications of the framework are additionally watched following this example, for example, blood glucose level, osmotic weight and blood pH. These are the typical system in homeostasis. Beneath ordinary range, there is a tactile information which reports the adjustments in consistent state and impact instruments to reestablish it consistent state (International Encyclopedia of the S ocial Sciences). One of indispensable quick homeostatic components that are included to control circulatory strain is called baroreceptor reflex. This is gotten by receptors cooperating from the tangible nerves to medulla oblongata just as the engine nerves. Another fast instrument in managing pulse is the adrenal organ wherein epinephrine and norepinephrine hormones are emitted. The two of which will in general strengthen the volume of blood being siphoned by the heart every moment along these lines making the veins contract. These responses will enable the blood to strain to heighten. This basically implies the tactile nerves enacts when unexpected changes are sees by baroreceptors. These receptors that are found on the heart walling are initiated when baroreceptors notice a few changes through medulla oblongata where the message is being deciphered. At the point when the sign is gotten, the medulla chooses to increment or lower the circulatory strain. The required change in accordance with stabill ize circulatory strain is enacted via autonomic sensory system through the engine nerves. The autonomic sensory system contains Sympathetic Nervous System and Parasympathetic Nervous System. Every ha their own capacities. In the event that circulatory strain should be expanded, the thoughtful sensory system accomplish the work which makes a portion of the veins tight down and increment the volume of blood siphoned accordingly expanding the pulse. In the event that the circulatory strain should be diminished, the parasympathetic sensory system is motioned by medulla oblongata to bring down the pulse. The parasympathetic nerves will make the veins either to extend or open to diminish obstruction prompting reduce blood pressure.There are likewise components which manage long haul restriction of circulatory strain. The most significant instrument is the rennin-angiotension-aldosterone. The kidneys are liable for the emission of renin and aldosterone setting off to the circulation system which causes the tightening of veins. Aldosterone will in general increment the volume of water and sodium that are being submerged by the kidneys prompting the expansion of blood just as water into the circulatory system. This joint action will cause the expansion of circulatory strain (eHow Health). Along these lines, an input component regularly gets included to look after homeostasis. The body no longer signals the other inside frameworks once the breathing rate becomes typical once more (1997 McGraw-Hill College Division Body System and Homeostasis). Purchase custom Body System and Homeostasis paper
Friday, July 10, 2020
How to Write My Essay Online
How to Write My Essay OnlineIf you are considering how to write my essay online, then you will want to know the tips and information that can help you. When you write an essay for college, you are basically creating a topic statement which will be used as your theme for writing your essay.You can use the same technique with your essay. However, the first thing that you need to do is figure out exactly what you are going to talk about. There are many resources that you can use in order to help you with this.When you begin to write your essay, you will find that it is not that hard to do. However, there are many things that you will want to keep in mind as you go through this process.One of the best things that you can do is to determine the style of writing that you will be using with your essay. This will help you know what to use, when to use it, and in what way. This will help you with the type of writing that you are doing as well as the essay that you are writing.Another tip for how to write my essay online is to take your time when you are writing your essay. You should have plenty of time to write it so that you can make sure that it is of great quality. This is something that you do not want to forget about because you will be writing it for a long period of time.Your title is also something that you will want to take a look at and consider. The title of your essay is something that is going to be the main focus of the essay.Make sure that you start writing your essay today and that you stay on task as much as possible. It is important that you are focused when you are working on your essay and this is the key to helping you with how to write my essay online.
Tuesday, May 19, 2020
Etruscan And Roman Art History Essay - 910 Words
Hai Nguyen Professor Dumbadze Art History I Midterm November 7th, 2016 Etruscan And Roman Art The period known as the Roman Republic began with the overthrow of the last Etruscan king and lasted until the death of Julius Caesar. Historically, the Republic was a time of expansion that was accomplished through war and alliances. The expansion of the empire brought about social, political, and economic changes that defined the empire for centuries. The death of Commodus, the son of Marcus Aurelius, marked the end of the Antonine dynasty. The erosion of Roman power became increasingly more evident. Order on the frontier was difficult to maintain. Imperial power was in question. The Severans ruled until the murder of Severan Alexander. Over the next several years, times were chaotic. Finally, in 284 AD, order was restored when Diocletian was proclaimed Emperor by his troops. Diocletian divided the empire into four regions and created the Tetrarchy (rule by four). Diocletian adopted the title Augustus of the East. As time moved on from 396 BCE onwards, the Etruscan city states were overcome by Rome and absorbed into the Roman Empire. In the process, many Etruscan paintings and sculptures were destroyed and valuable bronzes melted down to make bronze coins, a common occurrence in the history of art of the time. And local art was subsumed into Roman art. As a result, the Etruscan artistic legacy is comparatively small. Collections can be seen at the National Etruscan Museum andShow MoreRelatedThe Early Influences of Rome1710 Words à |à 7 Pagessouthernmost Etruscan centers[1]. These places, Caere, Tarquinii, Vulci, and Veii, were the first city-states to be formed. It wasnââ¬â¢t long before the great city of Rome would rise. In this essay, we will briefly comment on the founders of Rome and their influences. Taking each part of history step by step hoping to uncover the secrets of Romeââ¬â¢s first steps towards become a great empire. The first thought of discussion will be on the Etruscans, the people of Etruia. The Etruscans playedRead MoreClassical Societies Essay1135 Words à |à 5 Pagesinspires artists and art enthusiasts today. Art can reveal an extensive amount of information regarding the culture of the society from which it was created. To analyze artwork in relation to the culture of the society, the artwork must be studied in a variety of ways. The artwork that will be examined will be the Parthenon from the Classical Greece period, the Nike of Samothrace from the Hellenistic Greece period, the Capitoline She-Wolf from the Etruscan Civilization, a Roman Patrician with BustsRead MoreDepiction of Etruscan and Roman Women in History1563 Words à |à 7 Pages The Etruscan society allegedly migrated from Tuscany or Lydia. (Klien, 166) Much of what scholars know regarding Etruscan society is based on funerary artwork. The Etruscans did not keep any written records of their activity. What we know about Etruscan lifestyle is based on their artwork left behind. Early on Etruscan society had a lot of contact with the Greeks that reflect in much of the Etruscan works of art. The distinction in Etruscan art and Greek art is clearly seen through the EtruscanRead MoreEtruscan Culture, Architecture, Art, And Religion936 Words à |à 4 Pages1. What were some key aspects of Etruscan culture, architecture, art, and religion? Little is known about Etruscan culture, but from what evidence that has been discovered we know that they were indigenous people of what we today call Italy and Turkey. Some other things we do know is that they inherited some aspects of their culture from the Greeks such as their art, literature, and religion. The Etruscan architecture, being influenced by the Greeks, had temples with stone foundations that wereRead MoreHum/205 Week 3 Assignment: Classical Societies Essay751 Words à |à 4 PagesErechtheion, an architectural building interestingly using six maidens as support columns. Through studies of the architectural history of this piece, Michael Lahanas suggests that the temple was constructed as ââ¬Å"a complex design that supposed to represent the legendary contest between Poseidon and Athena for guardianship of the city of Athensâ⬠(Lahanas). The relationship between the art and the culture of the related civilization depicts through its purpose as a temple. Some articles suggest that the templeRead MoreRoman Art Of Ancient Rome1707 Words à |à 7 PagesThe art of Rome is considered completed art of ancient society. Legitimately argue that, although Roman masters continued the tradition of Hellenic, yet the art of ancient Rome - an independent phenomenon, determined by the course and the course of historical events, and living conditions, and the originality of religious beliefs, character traits of the Romans, and other factors. Roman art as a special artistic phenomenon began to study only in the twentieth century is essentially realized onlyRead MoreThe Civilization Of Ancient Rome1366 Words à |à 6 Pages The Civilization of Ancient Rome and The Time of the Kings, From Republic to Empire: Romulus and Remus, the Etruscans, the Greeks and early influences HST 101 Spring 2015 Lance Raebel Pima Community College West Campus Tucson, Arizona Table of Contents Introduction I. Romulus And Remus founding story a. Twin brothers i. Considered to be half gods ii. Rasied by a she wolf b. Father the god of war i. Rapes Rhea Silvia their mother c. Find Rome i. Romulus then kills Remus for leadership IIRead More Early Roman History Essays931 Words à |à 4 PagesEarly Roman History As Greece reached the height of its prosperity Rome which lye slightly to the west slowly began its rise as a civilization. The Greeks centered their culture around Art and literature whereas opposed to the Romans who settled their culture upon warfare and leadership. Without planning, would rise very steadily as an empire. Shortly before Christ most of the surrounding cities and nations were at peace under Romes rule. Early Romans kept no written records. Their historyRead MoreClassical Roman Art Vs Early Christian There are many similarities and differences between800 Words à |à 4 PagesClassical Roman Art Vs Early Christian There are many similarities and differences between Classical Roman and Early Christian Art. What particularly stands out to me is how much these two cultures have in common when it comes to their art and architecture. Romans were geniuses when it came to engineering and we can see that in the monuments they left behind. Many early Christian architectural styles and ideas were adopted straight from the Romans. Their communities became organized geographicallyRead MorePortrait of Augustus as General1323 Words à |à 6 PagesPortrait of Augustus as General Roman portraiture was one of the most significant periods in the development of portrait art. The characteristics of Roman portraitures are more modest, realistic, idealized, and natural. Also, the body compositions, muscles and facial expressions of portraits and sculptures are more advanced. Many roman portraits are directly linked to specific individuals, such as gods and emperors. They were often used for propaganda purposes and included ideological messages
Wednesday, May 6, 2020
Ethical Vigette - 1224 Words
Waiving Confidentiality and Reporting Rights: An Ethical Vignette Paper Chanae Guinyard Liberty University Abstract Confidentiality is an important part within the counseling relationship and environment. Discussed content between the client and therapist is strictly prohibited for others outside of this relationship to disclose. Materials such as an informed consent form, explains how confidential information, will be managed. For the counseling profession, this document involves and agrees that communication is kept in confidence by the counselor and private. The communication that is discussed cannot be used as evidence in court, by state and federal law. However, there areâ⬠¦show more contentâ⬠¦However, the law of privileged communication, which is not referenced under confidentiality in PA state rules and regulations, states that what is communicated in therapy is confidential and not involved in the legal process, no exceptions. The ACA Code of Ethics advocates for trust in the counseling relationship. The clientââ¬â¢s right to confidentiality and privileged communication is essential because the content shared is personal. The code of ethics protects confidentiality and privileged communication because it is fundamental the relationship is secure for exploration of the clientââ¬â¢s life-changing experiences. Even the involvement of cases such as Tarasoff v. Board of Regents of the University of California, the ACA Code of Ethics, B.2.a. implies under legal and dangerous circumstances that therapist can release required information to protect the client and others from clear and imminent harm. The licensed therapist, DR, Moore, did report and warn the foreseeable harm, which the client, Poddar said he was going to do to another; the therapist followed the rule for mandate to report and warn campus police (Feldman, 2010). Reasonable cause to warn and report harm was the diagnosis of the client and thorough assessment given by a licensed therapist. Therapists should report abuse and/or harm when suspected,
Income and Expenses for an Individual â⬠Myassignmenthelp.Com
Question: Discuss about the Income and Expenses for an Individual? Answer: Introducation In this case, Danny is a resident of Australia he was engaged in the technician work in the company Robin Pty Ltd. He resigned from the company for undertaking study at Charles Strut University. The company offered Danny that he could return to the office after completing the study. Danny has participated in the student exchange program and has incurred substantial costs. Danny was in a study trip and worked as a casual tutor in the university where he was paid $4000. The issue here is to determine whether the expenses incurred by Danny are allowable as deduction. Law The laws that have been applied are: Section 8-1 of the Income tax Assessment Act 1997; Taxation Ruling 98/9; FCT v Hatchett 71 ATC 4184 Anstis v FCT 2009 ATC Section 82A of the Income Tax Assessment Act 1936; The allowable income and expenses for an individual is governed by the application of the Income Tax Assessment Act, case laws and taxation ruling. The Income Tax Assessment Act 1936 in section 995-1 provides that deduction means any amount that can be deducted. This definition is not useful in determining the deduction allowable so the common laws and cases studies should be considered before ascertaining the expenses. It should be noted that the allowable deduction should be determined after considering the nature of expenses (Gale Samwick, 2014). The expenses that are of capital nature are not allowed as deduction. The expenses that are of revenue nature are not allowed as deduction. It should be noted that the expenses that have been incurred for earning exempted income is not allowed as deduction. The section 8-1(1) of the Income Tax Assessment Act 1997 provides that the expense incurred for producing or earning assessable income is allowed as deduction. It is further provided that the expenses can be deducted as allowable deduction if it is incurred for producing the assessable income. The law provides that outgoing or loss is allowed as deduction if it is incurred for producing the assessable income (Snape De Souza, 2016). In case the tax payer is business then the expenses incurred for producing or generating income for business is allowed as deduction. In section 8-1 (2) of the Income tax Assessment Act 1997 it is provided that the expenses is not allowed as deduction if the loss or outgoing is in the nature of capital, private expenses, expenses incurred for producing assessable income. It should be noted that there must be necessary relationship between the assessable income and loss or outgoing expenses. In the case of Charles Moore V FCT (1956) that the taxpayer can c laim deductions for the receipts that have been stolen from the store at the gun points that are not insured. It should be noted that the expenditure for producing the assessable income is allowed as deduction (Ciconte et al., 2016). The expenditure that a tax payer incurs for reducing the future expenses is not allowed as deduction. The nature of expenses that are allowed as deduction has been explained above. In this case, the discussions have been made for expenses that have been incurred for studying abroad. The discussion is made after considering the Taxation Ruling 98/9. The Taxation Ruling 98/9 deals with the self education expenses that are allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 and the Income Tax Assessment Act 1936. This expenditure that are allowed as deduction under the taxable income is provided in the Taxable Ruling. In the Para 12 of the Taxation Ruling expenses related to self education is allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 if there is relevant connection between the income tax payer of the current years. In Para 13 it is stated that if the income earning activity of the taxpayer is based on the skills and specific knowledge of the self-education helps in improving the skills then the expenses related to self-education is allowed as deduction (Berry Hay, 2016). It is provided in Para 14 that if the subject of study increases the taxpayers income from the current level of income then the expenses related to the self-education is allowed as deduction. The argumen ts that after self-education the taxpayer will get employment will not be allowed as deduction for the expenses that have been incurred for the self-education. That means if a taxpayer has incurred expenses for self-education in which the taxpayer is not in the profession is not allowed as deduction as per Para 15 of the Income Tax Assessment Act 1997. It should be noted that the principles for allowing expenditure should not be applied on a mutually exclusive basis but should be considered in conjunction with the section 8-1 of the Income Tax Assessment Act 1997. The Para 17 provides that expenses is allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 if the essential character of the expenses is that of income producing. The essential character of the expenses is determined after analysing the all he objective circumstances (Bulman Hoxby, 2015). There can be circumstances that the expenses that are allowed as deduction is apportioned under section 8-1 of the Income tax Assessment Act 1997. That means if during the study tour the expenses have been incurred for working related purposes or private purpose then the expenses should be apportioned between the purposes. In case the expenses that have been incurred for private purpose is incidental for producing income earning activity then expenses that are only allowed for producing the assessable income is allowed as deduction (Robinson et al., 2015). It should be noted that if the expenditure related to the private purpose is only incidental for producing the main income earning activity then the expenditure is not allowed as deduction. In Para 22 the Taxation Ruling states that deduction is allowed for the amount of decline in the value of the depreciating assets under section 4025 of Income Tax Assessment Act 1997 that was held during the income years and is used for taxable purpose. In case of self-education if the depreciable assets are used then the expenses of depreciation can be allowed as deduction (Fitzsimons Carr, 2014). The depreciation amount should be reduced to the extent the assets has been used for purpose that is not related for producing income. The Para 23 of the Taxation Ruling provide that the expenses that are allowed as deduction are provided below: Tuition or course fees that are paid for attending the institution for education, work related expenses and student union fees; The cost of professional journal, stationery and textbooks; The expenses for airfares including the expenses related to the study tour overseas, on conference related seminars or for attending the institution for education. This are the part of the cost that are necessary for participating in the tour; If the taxpayer is away from home then the expenses related to accommodation and meals that have been incurred on the study tour abroad for the work related conference and attending the institution; The interest expenses related to borrowing that are used for self education for improving the knowledge and skills of the taxpayers are allowed as deduction. The Para 24 of the ruling provided that following expenses related to the self education are not allowed as deduction: The student contribution amount or the amount of debt is not allowed as deduction; The expenditure that have been incurred for meals for attending the self education expenses, conference related to work and seminars; The expenditure related to accommodation and meals if the taxpayers has incurred for the expenses for the self education purpose; In the case of FCT v Hatchett 71 ATC 4184 it was held that the expenses that have been incurred by a primary school teacher to gain the certificate of the secondary school teacher is allowed as deduction. The main reason for allowing the deduction is that it will increase the professional qualification and help in further increase in income. In the case of Anstis v FCT 2009 ATC it was held that the expenses that have been incurred for travelling between the home and educational institution or place of work is not allowed as deduction. The section 82A of the Income Tax Assessment Act of 1936 provides that maximum amount of $250 is allowed as deduction in an income year for the self-education expenses. Application On analyzing the case, Danny is engaged is an electrical technician. The study will further improve the qualification of Danny in the same profession that means this will help him to increase the income of Danny (Taylor Richardson, 2013). Therefore based on the FCT v Hatchett 71 ATC 4184 it can be said that the expenses should be allowed as deduction. The expenses that have been incurred for air ticket is allowed as deduction as provided in Para 23 of the ruling. The expenses that are incurred for the accommodation is not allowed as deduction as provided in Para 24 of Taxation ruling. The expenses incurred for meal is not allowed as deduction as per Para 24 of the ruling (Gutman, 2016). The expenses incurred for the book and study material is allowed as deduction. The amount paid for the purchase of the laptop is not allowed as deduction.. In this case, the motor vehicle expenses that have been used for 5 months is not allowed as deduction as it used for going to education instituti on as per the case Anstis v FCT 2009 ATC. Statement showing deduction under section 8-1 of the ITAA 1997 Particulars Amount Air ticket $ 1,500.00 Books and study material $ 800.00 Purchase of laptop $ 1,800.00 Allowable deduction $ 4,100.00 Table 1: Allowable deduction (Source: Created by Authority) The table has provided that the total expenses that can be claimed as deduction under section 8-1 of the Income tax Assessment Act 1997 based on the cases and taxation ruling discussed above. The section 82A of the Income Tax Assessment Act 1936 provides that the expenses for self-education will be allowed as deduction under section 8-1 of the Income Tax Assessment Act 1997 in the income year to the extent of net amount of $250. Conclusion Based on the above discussion it can be said that Danny is allowed to take deduction of $250 under section 8-1 of the Income Tax Assessment Act 1997 during the current income year. Reference Adebisi, J. F., Gbegi, D. O. (2013). Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria.American Journal of Humanities and Social Sciences,1(3), 125-134. Bargain, O., Dolls, M., Immervoll, H., Neumann, D., Peichl, A., Pestel, N., Siegloch, S. (2015). Tax Policy and Income Inequality in the United States, 19792007.Economic Inquiry,53(2), 1061-1085. Berry, C., Hay, C. (2016). The great British rebalancingact: The construction and implementation of an economic imperative for exceptional times.The British Journal of Politics and International Relations,18(1), 3-25. Bradley, S. (2017). Inattention to Deferred Increases in Tax Bases: How Michigan Home Buyers Are Paying for Assessment Limits.Review of Economics and Statistics,99(1), 53-66. Bulman, G. B., Hoxby, C. M. (2015). The returns to the federal tax credits for higher education.Tax Policy and Economy,29(1), 13-88. Cazier, R., Rego, S., Tian, X., Wilson, R. (2015). The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes.Review of Accounting Studies,20(1), 436-469. Ciconte, W., Donohoe, M. P., Lisowsky, P., Mayberry, M. A. (2016). Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash outflows. Davis, A. K., Guenther, D. A., Krull, L. K., Williams, B. M. (2015). Do socially responsible firms pay more taxes?.The Accounting Review,91(1), 47-68. Fitzsimons, J. A., Carr, C. B. (2014). Conservation covenants on private land: issues with measuring and achieving biodiversity outcomes in Australia.Environmental management,54(3), 606-616. Gale, W. G., Samwick, A. A. (2014). Effects of income tax changes on economic growth. Gennari, E., Messina, G. (2014). How sticky are local expenditures in Italy? Assessing the relevance of the flypaper effect through municipal data.International tax and public finance,21(2), 324-344. Gutman, H. L. (2016). The Saga of Unfulfilled Business Income Tax Reform.Temp. L. Rev.,89, 267. Hoffman, W. H., Smith, J. E. (2014).South-Western Federal Taxation 2015: Individual Income Taxes. Cengage Learning. Richardson, G., Taylor, G., Lanis, R. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis.Journal of Accounting and Public Policy,32(3), 68-88. Robinson, L. A., Stomberg, B., Towery, E. M. (2015). One size does not fit all: How the uniform rules of FIN 48 affect the relevance of income tax accounting.The Accounting Review,91(4), 1195-1217. Snape, J., De Souza, J. (2016).Environmental taxation law: policy, contexts and practice. Routledge. Sutherland, H., Figari, F. (2013). EUROMOD: the European Union tax-benefit microsimulation model.International Journal of Microsimulation,6(1), 4-26. Taylor, G., Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), 12-25.
Wednesday, April 22, 2020
Title Of Paper Social Paradigms Essays - Aesthetics,
Title of Paper : Social Paradigms Grade Received on Report : 89% In the following paper I will relate the concept of school to the three sociological paradigms of structural- function, social conflict, and symbolic interactions. The first paradigm that I will relate to school is the structural-function paradigm. The main manifest function of school is for the advancement of knowledge, leading to better jobs and money. School also has many latent effects including: social relationships, team competition in both sports and academic events, and personal academic advancement. All of which will be used in our adult life. Analysis of social conflict should start by pointing out that people coming from a family of a high wealth level will in most cases have a higher education at adulthood. One example of this is our own Chicago Public school system. Well to do families that live in the Chicago Public School System will, with out thought, send there children to a well-funded, safe school as opposed to the gang infested inner-city schools where students are asked to learn instead of expected. One of the many reasons for a demise of the Chicago public school system would be in the great difference of income from the public housing to wealthy north side apartments so easily visible from public housing. Lets now look at symbolic interaction in schools. With all schools even though all students attend the same curriculum under the same roof you will not find two student that are alike. You can find freshmen that on there first day of high school know exactly what they want to do and which university they will be attending, to the senior that has no clue on what he wants to do. Although these points only scratch the surface the sociological paradigms and schools, the most visible problem with education in our country is the great difference from inner-city schools from private schools. While some middle-class and upper-class families have the choice for there children's education most inner-city families don't have the luxury of sending there child to a prestigious private school for $7000 a year.
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