Thomas Aquinas Impact On Western Thought Through Time Philosophy Essay

The most effective method to Write an ACT Essay Step SAT/ACT Prep Online Guides and Tips Now and then composing particularly composing for state sanctioned tests-can feel like something you get or don't get. That's principally on the grounds that it's hard to clarify and show writing in a mechanical manner, particularly when you're facing time limits. In this article, we've broken how to compose the ACT exposition into eight stages that work for each paper, without fail. At that point, we tell you precisely the best way to do it with a real ACT paper model. Numerous understudies ask us how to compose an ACT article, and keeping in mind that the appropriate response is sufficiently straightforward to clarify in eight stages (as we do beneath), it's not really easy to do. Similarly as with any expertise, the way to figuring out how to compose an ACT paper is to examine a decent model (which we are going to cover in this article) and afterward practice, practice, practice. Handling ACT Writing, Step by Step The ACT paper plan beneath has been altered from our ACT Essay Tips article to fit the new ACT Writing Test. The format incorporates three areas: arranging, composing and reexamining. In the event that you work on utilizing this layout to compose ACT papers, you'll get a lot quicker and (likely) increasingly exact. Here's the example brief we'll be reacting to: Astute Machines A considerable lot of the merchandise and enterprises we rely upon day by day are presently provided by shrewd, robotized machines as opposed to individuals. Robots construct vehicles and different products on mechanical production systems, where once there were human specialists. A large number of our telephone discussions are currently directed not with individuals however with modern advances. We would now be able to purchase merchandise at an assortment of stores without the assistance of a human clerk. Robotization is for the most part observed as an indication of progress, yet what is lost when we supplant people with machines? Given the quickening assortment and pervasiveness of smart machines, it merits looking at the suggestions and importance of their quality in our lives. Viewpoint One: What we lose with the substitution of individuals by machines is some piece of our own humankind. Indeed, even our ordinary day by day experiences no longer require from us fundamental civility, regard, and resilience for others. Point of view Two: Machines are acceptable at low-expertise, redundant employments, and at fast, amazingly exact occupations. In the two cases they work superior to people. This productivity prompts an increasingly prosperous and dynamic world for everybody. Viewpoint Three: Intelligent machines challenge our long-standing thoughts regarding what people are or can be. This is acceptable in light of the fact that it pushes the two people and machines toward new, unheard of potential outcomes. Compose a bound together, cognizant article about the expanding nearness of astute machines. Stage 1: Planning Time: 8-10 minutes It might feel like you won't have the opportunity to design your article before you compose, however, it's something you can't exclude. Trust us. Sorting out your considerations as you compose will cost you way additional time than if you set aside the effort to design out your paper before you start composing. Stage 1: Read the Prompt and the Perspectives Provided, Then (Tentatively) Choose a Position Since tending to the connection between your point of view and in any event one of the other three viewpoints is a basic piece of the article task, you have to ensure you comprehend what each brief is stating. Fortunately every viewpoint incorporates both a general declaration about astute machines just as a sentiment that puts the theme in a more extensive setting, sparing you some work in concocting your own, free point of view. While it is conceivable to concoct a fourth perspective on the point, I don't suggest it. The additional time you'll need to go through thinking of your own perspective could be better spend building up your examination of your point of view to in any event one of different viewpoints. In the event that your point of view is a mixing of numerous viewpoints, that is additionally fine, as long as you ensure you contrast your mixed viewpoint with every one of the points of view it consolidates; else, you won't satisfy the investigate the connection between your viewpoint and in any event one other viewpoint some portion of the errand. Primary concern: pick the viewpoint you want to help the best. For this example ACT exposition, I'm going to likely decide to contend Perspective Three (that savvy machines challenge long-standing thoughts regarding humankind, which thus pushes people and machines toward new, already inconceivable prospects), essentially in light of the fact that that happens to be the position I think I'll have the option to help the best. Stage 2: Quickly Brainstorm Evidence and Explanations to Support Each Perspective Since the ACT article includes talking about the connection between your point of view and in any event one of different viewpoints given, not simply the one you concur with, you'll need to utilize various bits of proof in your paper. During this progression, in the event that you find that you're ready to discover additionally persuading proof to help an alternate point of view than the one you've picked, you can generally switch-all things considered, you're despite everything arranging. Likewise, you don't need to write in complete sentences, or expression things as richly as you will in the real article, so don't stress over that. Here are some potential spots you can look to for proof and models: Opening Paragraph of the Prompt On the off chance that you haven't just, read through the passage toward the start of the paper brief. You can proper a few or the entirety of the models in it to use in your own paper. Individual Experience You can recount to any story (genuine or not) about you or another person you know (or make up) that underpins any of your focuses. Insights Once more, these can be genuine or made up. You could design an exploration study that took a gander at accounts of calls and discovered 80% of individuals wind up reviling while at the same time utilizing computerized telephone menus (to help point of view one), make up insights that show robotized clerks can process three fold the number of registration as human clerks (to help viewpoint 2), or think of some other sort of measurements that help one of the points of view. Points of interest from Sources Use information on occasions from history or recent developments to help your focuses. In case you're not sure of the subtleties, it's okay the exposition graders won't deduct focuses for genuinely wrong data. For this paper, you could utilize the creation of the print machine (and its belongings) for instance of how motorization can prompt unheard of conceivable outcomes. Here's the proof I thought of for my exposition: Point of view One: What we lose with the substitution of individuals by machines is some piece of our own mankind. Indeed, even our ordinary every day experiences no longer require from us essential kindness, regard, and resilience for others. Proof: Many of our telephone discussions are led not with individuals, however with refined technologies...that don't really work at 100% Clarification: People get so disappointed with the innovation that when they press 0 to talk with a genuine human they are regularly inconsiderate and impolite Point of view Two: Machines are acceptable at low-expertise, dull employments, and at fast, very exact occupations. In the two cases they work superior to people. This productivity prompts an increasingly prosperous and dynamic world for everybody. Proof: Robots fabricate vehicles on sequential construction systems Clarification: Lower cost, diminishes danger of injury to human specialists Point of view Three: Intelligent machines challenge our long-standing thoughts regarding what people are or can be. This is acceptable on the grounds that it pushes the two people and machines toward new, unheard of conceivable outcomes. Proof: Brain-PC interfaces that permit individuals to control PCs with their minds are a thing Clarification: Allow individuals to defeat physical impediments, motivate us to keep looking into and growing information Stage 3: Brainstorm Your Counterarguments to, or Analyses of, the Other Perspectives There's nobody right approach to react to the viewpoints the ACT gives you. Some of it relies upon what perspective you take. For example, on the off chance that I concurred with Perspective One, which takes a negative perspective on the impacts of insightful machines, I should talk about both of the other two points of view (which both take positive perspectives on smart machines) in one section, and afterward can't help contradicting them in the following passage as I present my help for Perspective One. Since I'm contending for Perspective Three (machines challenge our thoughts regarding what people are or can be, which pushes us and machines toward additional opportunities), I'm going to contend against Perspective One and Perspective Two independently, in light of the fact that I have solid proof for my examinations of every viewpoint. Since the paper just expects you to break down the connection between your point of view and at any rate one other viewpoint, on the off chance that I had loads of proof to use in my examination of my viewpoint and Perspective One, however nothing to state about Perspective Two, I could likewise choose not to talk about that point of view by any stretch of the imagination. For this situation, I had the option to consider strong contentions for and against both of different points of view, so I decided to examine them two and their relationship to my viewpoint underneath. Once more, these are not really worded in their last structure. Point of view One: What we lose with the substitution of individuals by machines is some piece of our own mankind. Indeed, even our everyday day by day experiences no longer require from us essential graciousness, regard, and resilience for others. Proof: Many of our telephone discussions are led not with individuals, however with complex technologies...that don't really work at 100% Clarification: People get so baffled with the innovation that when they press 0 to talk with a genuine human they are regularly inconsiderate and impolite Counterargument/investigation: The advantages outweighthe costs, in light of the fact that giving individuals the choice to submit remedies or get some information about store hours through a mechanized menu opens up client support rep

Drugs :: essays research papers

The first occasion when I did corrosive isn't the most intriguing time I've done it, nor the most alarming, yet I get it would in any case be a decent perused. I was going down to a companion's home on a Friday night. Everybody was wanting to get significantly messed up. Many individuals would do Dramamine. I read a FAQ on it, and it said in the event that you have Asthma you shouldn't do Dramamine...and frankly, Dramamine appeared to be entirely nightmarish in the wake of perusing a couple of outing reports. So I chose to stay with something I knew: ROBO! I got this young lady I vowed to give a ride to my companion's home, and we halted at the medication store, where I looked for a decent container of Robotussin. I at long last chose nonexclusive CVS brand Robo. We bounced in the vehicle, got a colleague of mine, Zack, and made a beeline for my companion's loft. It was about an hour drive. We were all psyched in light of the fact that we realized we would have been getting all messed up that night. We tuned in to this nearby ska/punk band, Heft, and despite the fact that I felt like a goof ball, some Blink-182. I used to like them a great deal, at that point they got well known, and I began feeling like a goof ball tuning in to them...I revealed to myself that it's idiotic to simply not tune in to things as a result of what others would think however, and let myself appreciate the music. Also, it was my tape. :) We saw this abnormal green lightning jolt while we were driving down. We began thinking possibly they're be a rainstorm that night while we were completely messed up, and it would be marvelous. After a short time, and an off-base turn or two, we wound up at my companion's (we'll call him Jo) loft. A portion of my companions were there as of now. There was P, who never does any kind of drugs...W, who constantly attempted to get me to take corrosive, however I was too chicken...Jo, who claimed the apartment...two young ladies who we'll call M and Fatty. Z was my colleague from the vehicle, and H is the young lady who I gave a ride down to the loft. W revealed to me that P would do Dramamine that night. That kind of stressed me. P never took medications, and I thought about whether he would be alright, since the Dramamine trip reports I read appeared to be extremely upsetting.

A Look at Some Graduate School Essay Samples

A Look at Some Graduate School Essay SamplesFinding a good set of Graduate School Essay samples online can be a great thing. As a graduate student I always dreamed of being able to publish my own paper on a topic that interested me and my peers. It has always been challenging to publish an essay and receive it accepted into one of the prestigious graduate schools. These students have been studying for years in the hope of graduating with a PhD or some other distinction, and were sometimes criticized by their professors for not writing more essays, so they were forced to do this more.However, I found several sites online where you can find both essay samples and editing services. All you have to do is sign up and submit a sample. This can help to gain better submissions when submitting your essay. Many universities and colleges will accept your essay if you submit one of these types of essays as a sample. When you submit one of these you will find that it will have an option to edit i t before it goes to the editor.The first thing you should do is research what kind of topics that are most commonly used for research. Some people like to specialize in a particular field or department while others like to write on different subjects. When you decide which area you want to write about you need to find a topic and find a writer that specializes in the particular subject. You may also need to check and see if the subject you chose is popular with other grad students.Once you have chosen a topic, you will need to research and find out about writing a unique idea. Often times a well-researched essay will leave readers feeling that the writer has thought about the topic thoroughly. Writing a unique essay will be one of the hardest things to do, but it can help make a good impression and help gain a good reputation.Once you have researched the topic and started writing you will need to consider many different areas of writing. You will need to research grammar and spellin g and find someone who is qualified to edit your paper. You will need to research other graduate students in the field and find out how they write and learn how to correct any mistakes that they might have made.Many universities use programs that are similar to the AP exams in order to determine what subject they are going to use. In order to qualify, you must study the course and show how you have studied. Many times it will take years to do this, and it can take months to get accepted into a program. It is definitely an investment for your education and career.When you choose a school, you should do your research and see what is available. Always remember that just because you know that a school is accepting essays does not mean that they will accept your essay.

Eco 372 Week 2 Product Purchases the Economy - 1072 Words

Product Purchases and the Economy ECO/372 October 12, 2015 Product Purchases and the Economy A new car purchase is one that takes a large amount of consideration and budgeting. The most important economic indicators to consider when investing in an automobile purchase are unemployment rates and interest rates. These indicators will assist a person when deciding whether to purchase new or used. Is the right time now or later to purchase a truck? Economic Indicators The automotive sector is a cyclical business. Since it is a cyclical business, changes in the revenues and earnings of automotive companies are more likely due to the state of the economy and the strength of the consumer. Sales in the automotive sector†¦show more content†¦economy continues to improve (Neal E. Boudette, Jan. 2014). So far, pricing in the U.S. market has been trending upward, not falling. The â€Å"discipline† of major competitors has thus far helped in matching production to demand. Supply Demand - Impact on the price It is basic economic principle that states that when there is an oversupply of a good or service, prices fall. When there is a high demand, prices tend to rise. It turns out that the more new cars that are sold, the lower used car prices will go. In 2014, people bought more than 16 million new cars and 38.5 million used cars. Analysts expect even stronger used car sales in 2015 (U.S. News, Jan. 2015). â€Å"Supply drives [used car] values,† (Larry Dominique, Jan. 2015). The supply of used cars is growing because most people who buy a new car have an old one to trade in. That trade-in enters the used car market, expanding the supply and lowering prices. Used car prices are, on average, 2 percent lower than they were a year ago. The price of used trucks and SUVs are actually up 1 and 3 percent. If new car sales continue at this pace, prices are expected to decline overall. Demand for used cars tends to go up between Thanksgiving and Christmas , with the tendency of prices to drop in January and another rise in February. Car prices are expected to continue to fall through 2018. Some automotive classes, like SUVs and trucks, are more popular now than others. That popularity drives up prices. Prices onShow MoreRelatedEco 372 Week 2 Individual Paper727 Words   |  3 PagesWeek 2 Fundamental Macroeconomics October 22, 2012 ECO/372 There are several factors that affect our economy, gross domestic product (GDP), real GDP, nominal GDP, unemployment rate, inflation rate, and interest rates. All of these factors have influences over how we purchase groceries, weather there will be massive layoffs of employees, and decrease in taxes. Gross domestic product is the market value of final goods and services produced within a country in a given period. Which this is commonlyRead MoreEconomic Advisement Paper1634 Words   |  7 PagesOption 1: Economic Advisement Paper Brittany McCarty, Jake Vickers, amp; Michelle Williams Learning Team B Eco 372 July 11, 2013 Dr. Samuel Imarhiagbe Two Economic Theories Modernizing over the decades, two main theories support economists, proposals, arguments, and predictions. The first theory is the Classical model perspective and the second theory is the Keynesian model perspective. The first theory promotes a hands-off approach and the second a governmentRead MoreEconomic Final Project Paper3299 Words   |  14 PagesPhoenix ECO/372-Principles of Macroeconomics Professor Wawa Ngenge March 23, 2009 Economic Final Project Paper The current economy has hurt many retail businesses. Every month another retail giant closes its doors. Retail stores which we never would have imagined have gone bankrupt. Retail sales have declined greatly. 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Compensation and Benefits Strategies Recommendations

Compensation and Benefits Strategies Recommendation HRM 531 Compensation and Benefits Strategies Recommendation Providing a first-rate benefits package for employees can be an important part of the recruitment and retention puzzle, especially for small businesses. Benefits matter. Small businesses like the limo service Bradley Stonefield is establishing has many challenges. Nowadays, companies are running on leaner budgets. There is competition in attracting good employees between companies. The most popular cafeteria plans that may have multiple options for health coverage, vision coverage and other benefits are what many employees desired. Employees have the ability to use a fixed amount allotted to custom-design a†¦show more content†¦Stonefields new startup limousine business. According to Cascio (2013), the design of benefits package should takes major concern.Federal Employment Laws requires employer benefit must offer Workers compensation, Social Security Act (1935), Federal Unemployment Tax Act (1935), and Employee Retirement Income Security Act (ERISA) (1974) (p.470). There fore, Stonefilds company benefits for employees has to be cost-effective. The benefit plan shell includes detail information regarding employee services, security, health, and payments for time not worked. The importance of compensation and benefits in retaining employees is embodied in the need to keep these competitive so that valued employees will be encouraged to remain (McConnell, 2007, p. 73). Stonefield needs to create an attractive benefit package for potential employee or retention new hired. Author Cascio agrees that in a mature firm with well-established products and probably can offer much more generous in compare of a startup venture probably will offer low base pay and benefits but high incentives (2013). The list of security and health benefits should include the following suggested by Cascio (2013): Life insurance, workers compensation, Disability insurance, Hospitalization, surgical , and maternity coverage, Health maintenance organizations (HMOs), other medical cov erage, sick leave, pension plans, social security,Show MoreRelatedCompensation And Benefits Strategies Recommendations Essay1360 Words   |  6 Pagesï » ¿ Benefits and Compensation Strategies Recommendations TEAM B: Ben F. 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You are also responsible for completing a hiring plan, training plan, compensation and benefits plan, and a performance appraisal. Write a six to eight (6-8) page paper in which you: 1. Examine a significant way that the Joint Commission has influenced the basic functions of HRM and predict the likely impact of the policies andRead MoreHenderson Printing1168 Words   |  5 PagesI have been asked to review the compensation system practices for Henderson Printing with a view to establishing a common set of principles and practices that are understood by both management and employees of the organization. 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Car Fringe Benefits Statutory

Question: Discuss about the Car Fringe Benefits Statutory. Answer: The relevant information from the case study given is highlighted as shown below. Fred, an Australian tax resident has liquidated Blue Mountains located holiday home at a price of $ 800,000 in FY2016. It is noteworthy that both the contract for sale of holiday home and receipts of proceeds have been enacted in the same financial year at a gap of almost six months, and hence the capital gains if any would be taken into consideration in FY2016 only. Fred took ownership of this home almost couple of decade ago in March 1987 and the price paid at that time was $ 100,000. In relation to the holiday home , there are other costs besides the purchase cost that Fred has incurred which essentially would contributed to the determination of holiday homes cost base. Besides, it is also known that there are certain capital losses accumulated from FY2015 which have been derived due to shares and antique sale. By taking the above information into cognizance, the core concern is to calculate the capital gains that would fall under the CGT (Capital Gains Tax) ambit in the year FY2016 for an individual taxpayer Fred. CGT applicability Holiday Home The primary step for determination of the CGT liability is to ascertain whether the sale of asset (i.e. holiday home) is liable for application of CGT. In accordance with the thumb rule in this regard, all assets purchased before September 20, 1985 are exempted from the aegis of CGT irrespective of the timing and amount of capital gains (Gilders et. al., 2016). The given holiday home as per the information has been purchased only after the above date and hence the derived capital gains would be CGT applicable. Taxable Capital Gains- Calculation In the quest of capital gains determination, the first endeavour is to ascertain the assets cost base as per Section 110-25. As per this section, the underlying assets cost base is deemed to constitute the below mentioned costs (Nethercott, Richardson Devos, 2016). Asset purchase price Cost incurred in the process of taking possession of asset Cost incurred during asset disposal Construction cost that result in significant increase in asset valuation Expenses for ensuring that owner continue to maintain ownership and possession of the underlying asset. With regards to the given holiday home, the cost base can be ascertained in the following manner. Buying price of Holiday Home (1987) = $ 100,000 Cost incurred in the process of taking possession of asset = 1,000 (Legal Fees) + 2,000(Stamp Duty) = $3,000 Cost incurred during asset disposal = 1,100 (Legal Fees) + 9,900 Real Estate Agent Commission = $ 11,000 Cost incurred during construction of garage = $ 20,000 Hence, Holiday Homes cost base (Section 110-25) = 100,000 + 3,000 + 11,000 + 20,000 = $ 134,000 It is known that the holiday home was purchased before 1999 and also Freds status is that of an individual taxpayer. Hence, the available methods for computation of taxable capital gains would include discount method and indexation method (Deutsch et. al., 2015). However, out of the above two methods, Fred can minimise his derivable capital gains by the application of discount method as it allows for concession to the tune of 50% in capital gains which is not present in the indexation method as it solely relies on adjustment of cost base in the wake of inflation differential (Section 115-25, 114-1) (Barkoczy, 2015). Proceeds realised from home liquidation = $800,000 Holiday homes cost base = $ 134,000 Capital gains on Holiday Home sale = Proceeds realised from home liquidation Holiday homes cost base = 800,000 134,000 = $666,000 Additionally, it is also known that a capital loss of $ 10,000 is available from FY2015 which arose due to share investments. Due to the comparable nature of share and property as asset classes, the capital losses can be mutually settled and thus in this case, firstly the net capital gains would be ascertained and based on the same the discount method would be applied for deriving the taxable gains for FY2016 as indicated below (Sadiq et. al., 2014). Net Capital Gains after adjustment of previous capital losses = 666,000 10,000 = $656,000 Concession of 50% as per discount method = 0.5*656000 = $ 328,000 Hence, taxable capital gains for Fred (FY2016) = 656000 - 328000= $ 328,000 Antique vase contributing to capital loss of $ 10,000 in FY2015 As per the provided information, the capital loss in FY2015 of $ 10,000 instead of being caused by shares is now caused due to antique vase sale. The taxable capital gains in this case would undergo a change as losses arising from antique are to be balanced against the future gains caused in the same segment i.e. antiques. Clearly, holiday home is a property asset that lies outside the ambit of antiques and therefore the FY2015 capital loss would not be adjusted in this year but would rather be extended to the next year for balancing against any potential gains from selling of antique item (CCH, 2013). Net Capital Gains after adjustment of previous capital losses = 666,000 0 = $666,000 Concession of 50% as per discount method = 0.5*666000 = $ 333,000 Hence, taxable capital gains for Fred (FY2016) = 656000 - 333000= $ 333,000 If employer of a firm extends non-cash benefits (of personal nature) to their employees specifically in the course of the employment, then these are entitled as fringe benefits. However, the fringe benefits lead to the incidence of the fringe benefits tax (FBT) liability on behalf of the employer. The application of this liability is governed by the Fringe Benefits Tax Assessment Act, 1986 (Wilmot, 2012). According to the given case facts, employer Periwinkle has potentially issued fringe benefits to her employee Emma in the following regard. Car fringe benefits Loan fringe benefits Expense fringe benefits (Bathtub related) FBT liability for employer Periwinkle on the account of given fringe benefits Car fringe benefits Employer Periwinkle bought a car in May 1, 2015 with the cost of $33,000. The car was passed on the same date to Emma. The company had not mentioned any restriction for the usage of the car. Emma utilized car for personal use and thus, same FBT liability is valid on Periwinkle under the car fringe benefits of the section 8 of FBTAA, 1986 (Barkoczy, 2015). FBT value (Car fringe benefits) is examined based on the mentioned formula (Section 9, Division 2B) (Deutsch et. al., 2015) FBT value = Base value of car car accessibility for employees in days Statutory % Gross up factor Cost of car for employer ( in the year 2015) $ 33,000 Cost incurred during annual repairing in FY2016$550 Base value of car = Cost of car for employer Cost incurred during annual repairing = 33000 - 550 $ 32,450 Statutory percentage would be taken as 20%, if the vehicle is purchased after April 1, 2014, irrespective of the usage in days and distance covered by the car in the given financial year (ATO, 2016b). In the present case, car is acquired by Periwinkle in May 1, 2015, which is after April 1, 2014. Statutory % for the car (For FY2016) 20% The total number of accessible days would be calculated for the duration of FY2016. Car was acquired by Emma on May1, 2015 not from April 1, 2015 and hence, the days counted as 335 for the year. Additionally, car was not available for Emma for the 5 days when it was sent for the annual repairing. It is noteworthy that the airport parking period of ten days would not be deductible from the total number of car accessible days for Emma, because she was out of town and hence could not use the car, but she had the accessibility for the car (CCH, 2013). Car accessibility for Emma in days (in FY2016) = 335 5 330 days FBT value (Car fringe benefits) = FBT base value of car car accessibility for employees in days Statutory % Gross up factor = 32450 2.1463 $12,593.80 FBT liability to be paid by Periwinkle = FBT value (Car fringe benefits) 0.49 = 12593.80 0.49 $6,171 Loan fringe benefits On September 1, 2015, Periwinkle extended the loan amount of $500,000 to her employee Emma. The interest rate decided by Periwinkle is 4.45%. For the financial year FY2016 the benchmark interest rate specified by RBA is 5.65% (ATO, 2015). Hence, the offered interest rate is less than the specified interest rate i.e. 5.65%. Therefore, the loan fringe benefits are extended to Emma on account of savings in interest cost and related FBT liability on employer would be levied (Section16, Division 4A) (Sadiq et. al., 2014). Loan amount issued to Emma $500,000 Interest amount based on benchmark interest rate (set by Reserve Bank of Australia) =0.0565 500000 $28,250 Interest amount based on charged interest rate by Periwinkle = 0.0445 500000 $ 22,250 Saved interest cost by Emma on the loan taken = Interest amount based on benchmark interest rate - Interest amount based on charged interest rate by Periwinkle =28250 - 22250 $ 6,000 Duration of loan in financial year FY2016 (in days) (Loan issue date was September 1, 2015) 213 Taxable value (loan fringe benefits) = Saved interest cost by Emma on the loan taken Duration of loan (in years) = 6000 $3491.80 Grossed up value of loan fringe benefits given to Emma = Gross up factor Taxable value (loan fringe benefits) = 1.9608 3491.8 $ 6,846.72 FBT liability to be paid by Periwinkle =0.49 6846.72 $3,354.9 If the issued loan amount of $450,000 was utilized for the purpose of earning incremental income by Emma, then the deduction would be claimed for Periwinkle on the interest component of this amount. However, for the amount $50,000, there would be no deduction claimed by Periwinkle since, it was utilized by Emmas husband not by Emma (Barkoczy, 2015). Expense (bathtub) fringe benefits Periwinkle sold the bathtub to Emma at lower rate in comparison to the market sale price, thus, the expense fringe benefits is extended to Emma in the form of bathtub. Manufacturing cost of bathtub by Periwinkle Company $700 Sale price of bathtub in market $2,600 Price at which bathtub sold to Emma $1,300 Expense (bathtub) fringe benefit to Emma = Sale price of bathtub in market - Price at which bathtub sold to Emma = 2600 1300 $1,300 Gross up factor (bathtub) for FY2016 as GST applicable (ATO, 2016a) 2.1463 Grossed up amount (expense fringe benefit) = Expense (bathtub) fringe benefit to Emma Gross up factor =1300 2.1463 $4,078 FBT liability to be paid by Periwinkle =4078 2.1463 $1,998 The amount of $50,000 is now deployed by Emma for buying the shares then this respective amount would be liable for the tax deduction for Periwinkle, if it generates profits for Emma as shown below (Gilders et. al., 2016). Interest amount based on benchmark interest rate (set by Reserve Bank of Australia) =5.65% loan amount =0.0565 50000 $2825 Interest amount based on charged interest rate by Periwinkle = 4.45% loan amount = 0.0445 50000 $ 2,225 Incremental interest cost savings = Interest amount based on benchmark interest rate - Interest amount based on provided interest rate =2825 - 2225 $ 600 FBT liability reduction for employer Periwinkle =600 0.49 $294 References ATO (2015), TD 2015/8, Retrieved on September 21, 2016 from https://law.ato.gov.au/atolaw/view.htm?docid=%22TXD%2FTD20158%2FNAT%2FATO%2F00001%22 ATO (2016a), Gross-up rates for FBT, Retrieved on September 21, 2016 from https://www.ato.gov.au/rates/fbt/?page=3 ATO (2016b), Car fringe benefits statutory formula rates, Retrieved on September 21, 2016 from https://www.ato.gov.au/rates/fbt/?page=4 Barkoczy,S. (2015), Foundation of Taxation Law 2015, North Ryde: CCH Publications, CCH (2013), Australian Master Tax Guide 2013, Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P. and Snape, T. (2015), Australian tax handbook ,Pymont: Thomson Reuters Gilders, F., Taylor, J., Walpole, M., Burton, M.. and Ciro, T. (2016), Understanding taxation law 2016, Sydney: LexisNexis/Butterworths. Nethercott, L., Richardson, G. and Devos, K. (2016), Australian Taxation Study Manual 2016, Sydney: Oxford University Press Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., and Ting, A. (2014), ,Principles of Taxation Law 2014, Pymont: Thomson Reuters, Wilmot, C. (2012), FBT Compliance guide, North Ryde: CCH Australia Limited.

Mass Incarceration free essay sample

Mass incarceration is one of very many huge problems we have here in America. But when you really look into the core of the situation, whose fault is it really. Right away you think it is the criminals fault for getting arrested in the first place right? More people should be well behaved and not end up in prison? But what a lot of people fail to notice are the ones that actual do the actual sentencing. In Paul Butlers book, Lets Get Free he writes, â€Å"I became a prosecutor because I hate bullies. I stopped being a prosecutor because I hate bullies. † Do I think that some people belong in prison? Absolutely. But I also think that there are also even more people that do not deserve to be there and that’s why we have this problem. Paul Butler Claims, â€Å"the criminal justice system gives the state a monopoly on excising†¦retribution. We will write a custom essay sample on Mass Incarceration or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Its legal hate. † (Butler, 4) This is what I think prosecutors do. They send whoever they want to prison just because they have the authority to do so. I think it is 100% wrong. The justice system is so unjust and erroneous that I think it gives even more power to those involved in working for it than what they actually deserve. Paul Butler says that, In 2008, in a high crime neighborhood in DC, the police would stop any driver and every driver. You were required to answer whether or not you had a â€Å"legitimate purpose† for being there. If you did not have a legitimate purpose, you were told to leave. Failure to comply would result in you being arrested for the crime of â€Å" failure to obey a police officer†(Butler 24) Cathy Lanier the DC police chief , says, â€Å"in certain areas we need to go beyond the normal methods of policing. †(Butler, 24). People become police officers and all of a sudden think that they have to go above and beyond their job description. It needs to stop. They are there to protect people. Not make them feel like they are a criminal. â€Å"In the name of safety, American citizens will be treated like criminals†¦. (Butler 25). I do believe that most of the individuals that are in prison do not deserve to be there at all and that in certain cases the sentence is ridiculous. The drug war and racial profiling is a huge cause to mass incarceration. Vanita Gupta from the New York times wrote, â€Å"in 2003 I represented dozens of African-American residents in Tulia, Tex. , who had been convicted after a botched drug sting. Jason Jerome Williams, a 22-year-old with no prior criminal record, had been sentenced to 45 years in prison for four sales of an eighth of an ounce of cocaine†¦, Others accepted plea deals to try to avoid such lengthy prison terms. † I do not think that drugs are okay to have, be sold, or to be under the influence of. But I do think that all of these sentences are way to long for these people. These are the sentences’ of those that commit way worse crimes like maybe killing someone or endangering some one else’s’ life. In recent studies, it is shown that†¦ The U. S has 25% of the worlds population in prison. Nearly half of all prisoners in state prisons are locked up for nonviolent offences. The U. S prison population rose by 700% from 1970 to 2005. A rate far outpacing that of general population growth and crime rates. 1 in every 106 white males age 18 or older is incarcerated. 1 in every 36 Hispanic males age 18 or older is incarcerated. 1 in every 15 black males age 18 or older is incarcerated. (Matt Sledge, The Huffington Post) The U. S. imprisons more people per capital than any country on earth, accounting for 25 percent of the world’s prisoners, despite having just five percent of the world’s population. America currently holds over two million in prisons with double that number under supervision of parole and probation, according to federal government figures (Linn Washington Jr. , A Major Destabilizing Influence) So what exactly does Mass incarceration cost us, average Americans? Mass incarceration consumes over $50-billion annually across America – money far better spent on creating jobs and improving education. Instead of giving people a minimum sentence, what they ideally deserve, they are getting double, even triple the time and its costing people more and more every single year. It doesn’t look like that is going to change soon. On June 17, 2013, the court made federal sentencing a little more sensible. In the Alleyne vs. United States case, it overturned and held that the facts supporting a mandatory minimum sentence had to be found beyond a doubt by a jury, or agreed for a plea agreement, rather than the judge making their decision based on the evidence that is shown. Alleyne didn’t get rid of mandatory minimum sentencing provisions, which remain criminal law’s bluntest instrument. Those harsh statutes still bind judges’ hands and they will continue to sentence people to these long, undeserving sentences. I have a feeling that if the United States would have won this particular case it would save people a lot of money. I think way to much money is getting put into something that could potentially be changed. The human cost of this system is real and tragic. â€Å"Over the past several years judge Bennet has visited, in their federal prisons, more than 250 of the defendants he has sentenced. A huge majority of these inmates were very low level, nonviolent drug addicts who were supposed to get minimal sentencing. Many of their families lost their homes and were forced to go on welfare. †(Mark Osler, Weekly Ads). Most inmates made immense attempts toward improving their education, learning a trade, and going through intensive drug treatment. But those with the longer mandatory minimum sentences sometimes give up hope, and they only thing they learn is how to commit more serious and violent crimes. Having lost all family ties, they are at much higher risk for re-offending when they get out. People get stuck with a title when they do go to prison. The ones that do have a longer sentence have it even worse. Their lives are never the same when they eventually do get out of prison. It is beyond difficult for them to get a job, find a place to live, or even re-connect with their families. They lose absolutely everything. This needs to stop. In August 2013, there was an announcement in San Fransico by California Attorney General Eric Holder stating that the federal prosecutors would no longer invoke mandatory minimum sentencing laws for certain low level, non violent offenders. After years and years they are finally going to stop this minimal sentencing law. I think it’s an amazing thing. But why did justice on incarceration take so long? Travis Smiley from the CNN news room wrote, †I would like to believe that its about a shift in our morals; that our nation has finally come to the conclusion that being the worlds leader on lockdowns is neither socially sustainable nor a just way to treat fellow citizens. But, alas, Im not that naive. † He continues to say that its all about money. I agree, it would be great if it was because we had a â€Å"shift in our morals† but I honestly think that it is all about money. Someone out there finally saw the endless amounts of money that we are spending on people that don’t need to be in prison for more than whats deserved and they want to stop it. Tavis Smiley ends his article with, â€Å"As a nation, we have a habit every bit as addictive as the habits of many of the folk weve locked away. Weve been addicted to the drug of incarceration, and now we can no longer afford our expensive habit. Things are breaking bad for us too. Time for rehab. † In another way, we are damning people for the same things we are doing now. It looks like we are addicted to something. Were addicted to incarceration. In my opinion, Mass incarceration needs to end for good. Not only in California, but in the rest of the United States of America. We are ruining lives as well as ourselves. There is no reason for a non violent offender to get the same sentencing as the person that has killed. I believe that the justice system is unjust and inequitable. It seems that you can commit the most non violent, simple crime and go to jail for the rest of your life. Its just not fair. America is supposed to be the land of the free. I don’t feel free at all. I don’t even feel safe. I feel as though all of my rights have been taking away. They were written for a reason, and that reason, the idea of what America should be is slowly deteriorating. I hope that in the near future it gets better. I would love to feel safe again.