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Solutions Managerial Accounting

An organization ordinarily has few handling offices, though a vocation request costing framework frequently should monitor the expenses of u...

Wednesday, December 25, 2019

The Inexplicable Mystery Into Essay Samples about Why I Choose Toattend College Uncovered

The Inexplicable Mystery Into Essay Samples about Why I Choose Toattend College Uncovered How to Choose Essay Samples about Why I Choose Toattend College Custom writing means a critical company with high standards. Many non-credit courses are offered for everyone who would like to enroll. It's been in practice for nearly 100 decades. Possessing an education is similar to drinking a glass of plain water. I think that education has an important part in people lives, especially mine. We are taught from an early age that education is the sole method to attain success. I'm going to college to be a dental assistant. Colleges publish lots and plenty of unique kinds of things, any of which is beneficial for research. Do things you've never done, give yourself an opportunity to be all that you are able to be, all that you would like to be. You would like to write about something which will cause you to stand out. Now things started to get really intriguing. The response is it depends on numerous factors. Every component of your essay must show what you would like and the way you want to attain that objective. By way of example, a why us essay might speak about how very interesting XYZ interdisciplinary project is and the way it fits nicely with your senior project. Sooner or later, the why college essay is about specifics! It's much more difficult to explain what sets apart a terrific essay from a mediocre one than it is to just read a prosperous sample essay. Quite simply, you wish to demonstrate that you and the school are on the very same page and that only thisschool can offer you exactly what you have to succeed. Concentrate on telling a story about how you decided what you would like to do and the way you mean to pursue your aims in college. The key lesson to take away here is that if you're truthful and genuine in your essay, it is going to be simple to write about. In the write-up, Percy begins by defining the term beautiful which as an issue of fact becomes the essential point in the whole article. Nonetheless, your essay is not likely to compensate for grades and test scores which are too far below average, since, first of all, the principal bases for evaluation are the quantitative facets of your application. Once you get a great topic idea, you're going to want to check to make certain it works. This section consists of two examples of very good college essays. How to pick a fantastic topic. Southwest presents many financial alternatives and scholarships for students. Moreover, University of Michigan's research program, one of the very best in the usa, will let me make discoveries and contributions as an undergraduate student. In addition to its growing cultural and ethnic diversity, State University is turning into a master at developing a niche for each and every student. Thus, it is not just the perfect place for me, it is the only place for me. High school is actually important to me and is something which I want to carry on doing. To get to know teachers that let me through high school is actually likely to be challenging to leave behind. My parents wanted a much better future for me, so I can look after myself. They are great, they never tell me to get a job, because they know that I have to much papers and exams at the top of my head. College will give a person the tools to be successful in the specialty of their selection. It will also assist in preparing a person for a career in a particular field. Colleges care about the quantities of acceptances deeply, so it can help to understand you're a sure thing. They always want to know why you are interested in attending their school.

Tuesday, December 17, 2019

Coastal Erosion Causes and Solutions Essay - 1874 Words

Levardis Smith Katherine Luce LR10 – Intro to Library Research 16 November 2010 Coastal Erosion: Causes and Solutions More than half the world’s population lives in coastal regions, and many people visit the coast frequently. Most come for seaside recreation, but some also wonder about the origins of coastal scenery. From the United States to Australia to the UK and back, our coastlines are disappearing and we have been trying to stop it. Up and down the United States coastline, residents are worried about undermined cliffs, vanishing beaches and houses toppling into the sea. The California coast, which has soft cliffs of sedimentary rock and is heavily populated, regularly has incidents of housing damage as cliffs erode. In†¦show more content†¦Relevance: Coastal scientists agree that berms will do nothing good other than satisfy the â€Å"do something† crowd. That’s why the decision sets such a terrible precedent. BP’s oil will assault the gulf, and possibly the Atlantic, for years. Many more decisions that turn on science lie ahead. No one is saying we have to launch a multiyear study before each one, but it would be nice to get the smartest coastal scientists and engineers around a table to hammer out what we know, what we don’t know, and what the risks and benefits of proposed actions are, rather than just winging it. Authority: Begley has received numerous awards for her work. In 2006, she won the American Aging Association Media Award for a series of columns on Alzheimers disease; in 2005, she won the Public Understanding of Science Award from the Exploratorium, the science museum in San Francisco and an Clarion Award from the Association for Women in Communications for her Science Journal column. In 2004, Begley received a Honorary Doctorate of Humane Letters for Contributions to the public understanding of science from the University of North Carolina. Purpose: To describe how BP had originally purposed to get rid of the oil and to stop the oil from tearing up the coastline. Search Method: Logged onto Newsweek and typed in Coastal Erosion; received 45 results. Narrowed search down by selecting from September ’09 to November ’10 in the dateShow MoreRelatedOverfishing Essay782 Words   |  4 Pagesconsuming supplies. Coastal management is defense against flooding and erosion, and techniques that stop erosion to claim lands. Both hard engineering and soft engineering are types of coastal management strategies. The reason for making use of these strategies is the need for protection of houses and buildings around coastal areas that can possibly be subject to harm by floods and erosion. In various circumstances both overfishing and coastal management strategies can cause food resources to becomeRead MoreCoastal Geographic Environment Analysis1042 Words   |  5 PagesProcesses Operate at Coastal Geographic Environment Natural Processes are actions or events that have natural causes, which result in natural events. The three main coastal environment processes that operate at Muriwai are Coastal Erosion, Coastal Transportation and Coastal Deposition. The elements that interact to produce natural processes are wind, waves and tides. Each phenomenon at Muriwais coastal geographic environment has been produced by interaction. Coastal Erosion is a process at MuriwaiRead More How Natural Processes Operate at Coastal Geographic Environment1039 Words   |  5 PagesProcesses Operate at Coastal Geographic Environment Natural Processes are actions or events that have natural causes, which result in natural events. The three main coastal environment processes that operate at Muriwai are Coastal Erosion, Coastal Transportation and Coastal Deposition. The elements that interact to produce natural processes are wind, waves and tides. Each phenomenon at Muriwais coastal geographic environment has been produced by interaction. Coastal Erosion is a process at MuriwaiRead MoreAustralia ´s Coastal Erosion Processes1070 Words   |  4 PagesCoastal erosion is an area of large concern for the residents of eastern Australia. Two regions that are heavily affected by erosion include the gold coast and the tweed coast. Erosion is caused when wind, tides, currents, and waves move sand causing beaches to constantly change their shape. Rising sea levels, storms, and human impacts result in a decrease in beach foreshore, and if proper measures are not taken beaches will eventually disappear. The gold coast and its beaches have been heavilyRead MoreAnalyzing Coastal Management Strategies Essay675 Words   |  3 PagesAnalyzing Coastal Management Strategies Coastal Management strategies need to consider not only physical processes but also factors associated with human geography. Analyse why this is the case. Coastal management is a means of controlling development and change in the coastal zone and undertaking work according to agreed principles and criteria. By taking into accountRead MoreThe On The Isle Of Wight Council1641 Words   |  7 Pagesdifferent sites on the Isle of Wight. I have been contracted by DEFRA (Department for Environment, Food Rural Affairs) to assess the current state of the southern coast of the island. The Isle of Wight is always susceptible to landslides and coastal erosion. Hence investigations need to be done regularly in order to minimise the negative impacts of these events. The sites I will be talking about include: 1. Alum Bay 2. Hanover Point Alum Bay Alum Bay is situated on the west coast of the Isle ofRead MoreGlobal Warming : A Controversial Issue908 Words   |  4 Pageseverlasting rise in the standard temperature of earth due to widespread accumulation of carbon dioxide in the atmosphere, which ultimately forms a layer that traps heat and warms the planet. With the temperature rising, this causes the melting of the polar ice caps. Ultimately, this causes the sea levels to rise, which can threaten lives and the environment. According to Olutoyin Fashae and Olumide Onafeso, â€Å"global sea levels have been estimated to rise significantly.† The effect of sea level rising andRead More The Dangers of Coastline Changes Essay1390 Words   |  6 Pagesintervention represent a major concern for coastal planners all over the world. Coastline changes, not only has an effect on citizens who own property by the seaside, it also has a major effect on our business here at McDuff. While beaches may be vacation spots for some, their disappearance through erosion a great loss of business for our company. The purpose of this report is to inform our coastal planners and stakeholders of ways to prevent coastal erosion in the Caribbean. Shorelines are areas ofRead MoreCoastal Management Long Reef Notes Geography Essay1388 Words   |  6 PagesCoastal management The aim of this report is to investigate Long Reef and Collaroy Beach’s coastal management. Sand Dunes The Importance of Vegetation Sand dunes are a valid indication of the quality of the soil and the surrounding ocean. When vegetation is established in sand dunes, it stabilises it- i.e. gives the dunes structure. This structure helps prevent erosion by using the plant life to trap the sand. Without these plants (and ultimately the sand dunes) sand will be subject to manyRead MoreTkink green,live green! a essay about the main enviromental problem of the society1459 Words   |  6 PagesTHINK GREEN,LIVE GREEN We are now confronted with serios enviromental problems.The best way to fight them is by knowing what causes them and to figure out the best comprimise solution for the earth as well as for the humans. population growth The major cause of most environmental problems is the rapidly growing human population, now at 6 billion (2000 estimate) people worldwide. A quarter of a million babies are born each day-90 million each year. In another 50 years, the population will grow

Monday, December 9, 2019

Principal Ethical Philosophies Samples †MyAssignmenthelp.com

Question: Discuss about the Principal Ethical Philosophies. Answer: Introduction: The importance of ethics in business can never be overstated. There is no gain stating the fact that organizational success of a company is not merely determined by the financial statements. Rather, the organizational culture or themanagement philosophy plays an integral role in determining the long-term sustenance of a company. Hence, the moral vision of a company should always be taken into serious consideration. There are two principal ethical philosophies that are usually applied to the business organizations worldwide- Utilitarianism and Deontology (Carroll and Buchholtz 2014). However, the very philosophy underpinning the two theories are highly distinct and contradictory to each other. While on the one hand, Utilitarianism determines the goodness of an action, based on its ability to produce consequences for the greatest number of people, Deontology states that the moral goodness of an action is heavily dependent on its intrinsic value. In other words, even if the end result i s not desirable, the action must be guided by a good motive, and the morality lies in the motive rather than the end result. Any business organization is guided by a set of ethical rules and principles that allow it to safeguard the company from various unethical principles (Bowie 2017). Hence, accordingly it is important to analyze the best ethical practice that the business organizations should adopt in todays world. Discussion: Before analyzing which of the two ethical philosophies can help in enhancing the profitability of a company, it is important to develop an understanding of the two ethical theories in the first place. First of all, as far as Utilitarianism is concerned, the ethical theory was introduced by J. S Mill and others, who believed that the morality of an action is heavily reliant on its ability to maximize the overall utility, and promote maximum welfare (Valentinov 2017). The end should justify the means, and the means will barely matter in case of this ethical theory. Accordingly, as per Utilitarianism, even if a pharmaceutical company is well-aware of the fact, that its drug is producing considerable side-effects for a group of people, it will still continue with its production, as the major group of consumers will be able to cure disease without any side-effect. Thus, this particular theory takes up a consequentialist approach and intends to achieve maximum welfare. On the other hand, D eontologist view states that even if the ultimate end of an action is morally desirable, an action may still not be morally just. An action is ethically correct if the doer has a moral purpose behind it, and as such even if the outcome is not desirable, the action should be encouraged, on ground of morality (Vadastreanu et al. 2015). In this connection, it would be interesting to draw the example of a Marijuana drug seller Eddy Lepp, who produced a distinct drug made from Marijuana that had soothing effects on the nausea problems of the Cancer patients. However, the action was also breaking the law of North California, as marijuana was regarded as an addictive drug. Yet since the drug was introduced with the purpose of relieving the Cancer patients, the non-compliance of Lepp with the regulatory framework of the government of the country would be seen as a moral alternative (Swenson 2016). However, the question still remains that if an organization decides to adhere to moral values, which ethical philosophy should it choose. While discussing about the best moral course of action, it is important to consider the factors which would encourage an organization behave in a morally just way. First of all, once an organization decides to act morally, it can ensure easily value the priorities of the stakeholders- especially the consumers and the employees, which in turn would ensure greater goodwill and higher profitability. A morally strong decision helps an organization enhance its brand recognition, develop customer loyalty, increase employee engagement and ultimately improve its financial position. Considering this, it should be important to understand which of the two above discussed ethical approaches can best serve the needs of the business. The Utilitarianism approach is one where the business tends to be driven by the profit motive. Since the company would aim to achieve the best possible end, often organizations following this approach, would tend to focus on the long-term end, that is the annual profi t, while overlooking the ethical questions in the process (Marques 2015). An organization dealing with cloth retail stores, may instantly decide to quit operating business via the physical stores, and quickly choose to move to the online stores. Now, as per the theory of Utilitarianism, this is highly desirable as it would help in ensuring customer convenience, as well as generating huge profit for the administrative and managerial employees, as well as offering high returns to the investors as well. However, the decision may not be ethically justified as it would eventually lead to the elimination of jobs, and would result in unemployment for a large number of people. However, since Utilitarianism would consider the end result, this decision would be morally permissible, as it would help in boosting the sales growth of the organization, assuring the existent stakeholders of maximum profit and return on investment. The company would tend to overlook the harm it does to a small set o f people, by highlighting the good done to a larger number of people. However, despite the fact that it has helped in maximizing welfare for a large number of people the action cannot be considered to be a morally just. This is because a morally right action would never land, even a small number of people, in unemployment problem. On the other hand, when a business organization intends to follow the Deontological approach, it will aim at ensuring overall well-being, without looking at the consequence. Accordingly, even if the end may not be as profitable as expected, its motive will remain morally justified. Once the very motive is true, it is easier for an organization to sustain itself in future (Sacco et al. 2017). For example, an organization may face intense competition from its rival brands, and hence in order to stay in the competition, it starts offering cheaper and yet low quality products to its consumers at cheaper rates. Initially, it might happen that larger number of customers is buying products from this company, simply owing to its low price strategy. However, since the quality itself is not good, the company will not be able to sustain its competitive position for a long period of time. This is exactly the reason why a good motive was essential here. In case, the organization had a good motive , it would have never be driven by the end result of making higher profit, and would have remained mindful of its own vision-to serve its customers better. As a result, the company would have been able to retain its goodwill as a producer of good quality products in the long run. As and when an organization decides to conduct business staying true to its motive, it can easily develop its business in future. However, when the business is driven by the consequentiality of the issue, it might overlook the ethical obligations it has towards its own stakeholders. This will tend to impede the long-term sustainability of the company (Murphy 2016). This is simply the reason why Deontology as an ethical approach is preferred by many. Another example may be used to illustrate this point. Owing to the sudden increasing gas prices, the then president of Ford, Lee Iaccoca modeled the Ford Pinto, as he wished to rush it into production to compete with the Japanese manufacturers in producing fuel efficient smaller cars. Although during the testing phase, it was being observed that the positioning of the gas tank in the rump of the car left it vulnerable to collisions in rear-end of the car, the fact was dismissed by the company. The reason behind dismissing such an important fact was that the management authority of Ford was driven by a Utilitarianism ethical principle. It was being concluded that since the production of a fuel-efficient car was able to result in greater customer satisfaction, higher return on investments and increased financial revenue, the company could easily do away with its moral responsibility of ensuring consumer safety. While the motive of a car company should have been to ensure safe, high quality cars, Ford miserably failed to adopt a morally sound motive. Now, regardless of the morality question, the consequence of entirely dismissing the importance of working with a good motive, was too hard. In fact, over the following ten years, as many as sixt y people were died in fiery accidents, and needless to state that the consumers became aware of the price they would have to pay if they continue buying this model. This undoubtedly ruined the reputation of the company as well. It is clearly evident that there lies a great danger in applying utilitarianism to business. An organization may be focused on the larger picture, and in the process overlook a crucial factor that can threaten the sustainability of the company in the long run (Gawronski and Beer 2016). On the other hand, Deontological approach is completely based on a set of moral values and ideas, and it is its strong adherence to the same, that will prevent the company from taking a step that will threaten its sustainability in future (Xu et al. 2016). Conclusion: A company driven by the deontological approach will tend to perform the right simply because it is the moral duty of any individual or entity to do the right thing, regardless of the fact whether the ends are favorable or unfavorable. Performing the moral duty is the most important thing as per this approach. Yet one of the drawbacks of this approach is that it tends to undermine the importance of outcome, which can however, threaten the revenue earning capacity of the company (Conway and Gawronski 2013). An organization in order to thrive in a highly competitive market must ensure that it is able to adopt competitive strategies that can help it gain a competitive edge over the other companies. Often companies require reducing the product prices so as to outrival the competition, and the low-price strategy can be profitable when the company does agree to compromise with the quality or quantity of the product (Tenenbaum 2016). Although compromising with safety, as in the case of Ford, is highly unacceptable, yet the company has to be discreet enough where it must adopt strategies that can enhance the profitability, regardless of the morality of the intent. In case an organization is too focused on well-being of each stakeholder, it might end up ruining its own chances of earning huge amount of revenue, which might be compliant with the ideal of a non-profit seeking company, but not a profit-seeking company. There can be no gain stating the fact that deontological approach is the most desirable approach that ensures the equal treatment of each stakeholder, and yet it should be remembered that at times, the approach can appear to be too impractical to be of any use to the managers. On the other hand, since utilitarianism focuses more on the consequence, it pays keen attention to the profitability it helps business managers to make discreet business decisions (Jackson and Smith 2016). To conclude, the idea of business ethics is a new one, and any organization that intends to survive in a competitive market, must adopt an ethical approach to sustain for a long period of time. This, in fact, is precisely the reason more and more organizations are engaging themselves in corporate social responsibility acts. After critically analyzing as well as evaluating both the ethical approaches, it can be said that though both have its drawbacks and benefits, Deontology is far better an ethical theory when needs to be applied to any business practice. Despite its negligence of the end result, it should be remembered that if the business intent is good, an organization will be able to ensure profit in the long run, if not immediately. Deontology, unlike Utilitarianism, strives to enhance equality amongst employees and ensure overall satisfaction of all the stakeholders concerned. Utilitarianism can easily justify employee exploitation or customer deception as part of its strategy for doing good for the larger group, and hence cannot be deemed to be the better alternative. References: Bowie, N.E., 2017.Business ethics: A Kantian perspective. Cambridge University Press. Carroll, A. and Buchholtz, A., 2014.Business and society: Ethics, sustainability, and stakeholder management. Nelson Education. Conway, P. and Gawronski, B., 2013. Deontological and utilitarian inclinations in moral decision making: a process dissociation approach.Journal of personality and social psychology,104(2), p.216. Gawronski, B. and Beer, J.S., 2016. What makes moral dilemma judgments utilitarian or deontological?.Social neuroscience, pp.1-7. Jackson, F. and Smith, M., 2016. The implementation problem for deontology.Weighing reasons, pp.279-291. Marques, J., 2015. Universalism and Utilitarianism: An Evaluation of Two Popular Moral Theories in Business Decision Making.The Journal of Values-Based Leadership,8(2), p.3. Murphy, S.P., 2016. Contemporary Philosophical Faces of Deontology and ConsequentialismJohn Rawls and Peter Singer. InResponsibility in an Interconnected World(pp. 61-87). Springer International Publishing. Sacco, D.F., Brown, M., Lustgraaf, C.J. and Hugenberg, K., 2017. The adaptive utility of deontology: deontological moral decision-making fosters perceptions of trust and likeability.Evolutionary Psychological Science,3(2), pp.125-132. Swenson, P., 2016. Subjective Deontology and the Duty to Gather Information.Ethics,127(1), pp.257-271. Tenenbaum, S., 2017. Action, Deontology, and Risk: Against the Multiplicative Model.Ethics,127(3), pp.674-707. Vadastreanu, A.M., Maier, D. and Maier, A., 2015. Is the Success Possible in Compliance with Ethics and Deontology in Business?.Procedia Economics and Finance,26, pp.1068-1073. Valentinov, V., 2017. The Rawlsian critique of utilitarianism: A Luhmannian interpretation.Journal of Business Ethics,142(1), pp.25-35. Xu, Z.X. and Ma, H.K., 2016. How can a deontological decision lead to moral behavior? The moderating role of moral identity.Journal of Business Ethics,137(3), pp.537-549.

Sunday, December 1, 2019

Past Exams Essay Example

Past Exams Essay This examination is based on the Canadian Income Tax Act with Regulations (CCH 92nd Edition). Round all calculations to the nearest dollar, except price per share. The following items, applicable to the 2011 taxation year, are provided for reference: Federal Income Tax Rates — 2011 2011 Taxable Income Up to $41,544 $41,545 – $83,088 $83,089 – $128,800 $128,801 and over Personal Tax Credits 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14.Federal Marginal Tax Rate 15% 22% 26% 29% 2011 Single status — basic personal amount (paragraph 118(1)(c)). $ 1,579 Spouse or common law partner amount (paragraph 118(1)(a)) 1,579 Eligible dependant (paragraph 118(1)(b)) Same as for spouse or common-law partner in (2) above. Infirm dependants 18 years of age or older (paragraph 118(1)(d)) . 42 The credit is reduced if dependant’s net income exceeds .. 6,076 Age amount — taxpayer is 65 years of age or over (subsection 118(2)) . 981 Child amount (paragraph 118(1) (b. 1) — each child under 18 320 Canada employment amount (paragraph 118(10) – lesser of 15% of employment income for the year and 160 Medical expenses credit (subsection 118. (1)) The threshold is the lesser of 3% of net income and . 2,052 Mental or physical impairment (subsection 118. 3(1)) . 1,101 Caregiver — parent/grandparent (maximum) (paragraph 118(1)(c. 1)) . 642 14,624 The credit is reduced if dependant’s net income exceeds ..Education credit for each qualifying month — full-time (paragraph 118. 6(2)(a)) . 60 Education credit for each qualifying month — part-time (paragraph 118. 6(2)(b)) 18 Textbook credit for each qualifying month — full-time (paragraph 118. 6(2. 1)(a)) 10 Textbook credit for each qualifying month — part-time (paragraph 118. 6(2. 1)(b)) . 3 Continued ETX1M12  ©CGA-Canada, 2012Page 1 of 8 Marks 30 Question 1 Select the best answer for each of the following unrelated items. Answer each of these item s in your examination booklet by giving the number of your choice. For example, if the best answer for item (a) is (1), write (a)(1) in your examination booklet. If more than one answer is given for an item, that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for explanations. Note: 2 marks each a. Which of the following institutions is responsible for the development and evaluation of taxation policy in Canada? ) 2) 3) 4) Canada Revenue Agency (CRA) Minister of National Revenue Department of Finance Tax Court of Canada b. Wong received $850 as a dividend from a U. S. corporation. This dividend is net of 15% withholding tax. What amount needs to be included in income? 1) 2) 3) 4) c. $ 850 $1,000 $1,225 $1,441 Which of the following statements is true? 1) 2) 3) 4) An attempt to deceive by omitting revenue is an example of tax avoidance. The basic concept behind tax planning arrangements involves the deferral of tax payments. Tax evasion i s only enforced under civil law. The tax benefit that results from an avoidance transaction is allowed. . Abdul worked for a CCPC for the last 5 years. On January 1, 2009, he was granted an option to buy 100 shares of the company for $15 each when the market value was $14 each. He exercised his option on June 1, 2009, when the market price was $18 per share. He sold his shares at $20 per share on December 1, 2010. What will be Abdul’s employment income in 2009 based on this transaction? 1) 2) 3) 4) e. $ 0 $200 $400 $600 Which of the following properties gives rise to a capital loss on disposal? 1) 2) 3) 4) Eligible capital property Timber resource property Canadian resource properties Collection of stampsContinued ETX1M12  ©CGA-Canada, 2012 Page 2 of 8 f. Martin disposed the following properties in 2011: Proceeds of Disposition Rare book Diamond ring Laptop computer $ 7,000 4,000 700 Adjusted Cost Base $ 1,000 800 1,500 Selling Expenses $ 2,000 — — What is the net taxable capital gain for 2011 from these transactions? 1) 2) 3) 4) $3,000 $3,500 $8,400 $9,200 g. Which of the following statements is true about non-capital losses carryovers incurred after 2005? 1) 2) 3) 4) They can be carried back to 3 years and carried forward to 20 years. They can be carried back to 3 years and carried forward to 10 years.They can be carried back to 7 years and carried forward to 20 years. They can be carried back to 3 years and carried forward indefinitely. h. Sacha owned two residential properties. He lived in both properties on a regular basis. He sold both properties on January 21, 2011. Date of Purchase City home Cottage 2003 2009 Cost $ 300,000 100,000 Selling Price $ 390,000 145,000 What will be his minimum total taxable capital gain on the disposition of the two residences? 1) 2) 3) 4) i. $ 5,000 $ 10,000 $ 20,000 $135,000 Which of the following is not a Division C deduction? ) 2) 3) 4) Employee stock option deduction Capital gain deduction Social assistance receipts RRSP deduction j. Which of the following types of income cannot be earned by a corporation? 1) 2) 3) 4) Active business income Specified investment business income Employment income Personal services business income k. John contributed $600 to a candidate for election to the House of Commons and $400 to a candidate for election to city hall. What is the maximum federal political tax credit he can claim? 1) 2) 3) 4) $400 $475 $558 $650 Continued ETX1M12  ©CGA-Canada, 2012 Page 3 of 8 l. The following information is about AB Ltd. Taxable income Manufacturing and processing (MP) profit Aggregate investment income Income subject to small business deduction What is the MP profit deduction (assume a rate of 11. 5%)? 1) 2) 3) 4) $ 0 $13,800 $51,750 $57,500 $ 500,000 $ 450,000 $ 10,000 $ 330,000 m. Kamal moved to Canada on June 1, 2005, from a country that has no tax treaty with Canada. When he immigrated, he owned shares of a publicly listed company. He purchased thes e shares in 2001 at a cost of $1,000. The market value of these shares was $1,500 on June 1, 2005. Kamal sold these shares on June 1, 2011, for $2,000.What will be his taxable capital gain? 1) 2) 3) 4) $ 0 $ 250 $ 500 $ 1,000 n. Which of the following statements is not correct regarding the capital dividend account (CDA)? 1) The purpose of the CDA is to complete integration of corporate and personal income tax on capital gains and similar receipts. 2) The intent of the CDA is to ensure that the tax result to the shareholder is approximately the same as if the shareholder has earned or received the income directly. 3) Both public and private corporations can have a CDA. 4) Capital gains and receipts before January 1, 1972, cannot be part of a CDA. . In the year of immigration or emigration, some of the personal tax credits of the taxpayer are prorated. This calculation is based on the number of days that the individual stayed in Canada. Which of the following credits is not prorated? 1) 2) 3) 4) Age credit Basic personal credit Disability amount First-time home buyers credit Continued ETX1M12  ©CGA-Canada, 2012 Page 4 of 8 45 Question 2 New Look Inc. , a Canadian-controlled private corporation (CCPC), operates a manufacturing business. Financial statements for the year ended December 31, 2011, reported a net income before taxes of $208,000.You have been retained to determine the corporation’s income tax liability and provide advice on other tax matters. You have gathered the information outlined in Exhibit 2-1. Required 30 a. Under Part I of the Income Tax Act, calculate New Look’s minimum net income for tax purposes and minimum taxable income for the 2011 taxation year. 13 b. Based on your answer to part (a), calculate the minimum Part I and Part IV federal income tax, and refundable dividend tax on hand (RDTOH) for the 2011 taxation year (ignore surtaxes and do not calculate the general rate reduction). . The integration of corporate and indiv idual taxation is very important. What are the two major tools for integration used in the Income Tax Act for the individual shareholders of all taxable Canadian corporations? 2 EXHIBIT 2-1 NEW LOOK INC. 2011 Financial Information 1. New Look’s net income for tax purposes is summarized as follows: Income from operations Loss for the sale of assets Rental income Interest income Dividend income — GG Inc. $ 200,000 (15,000) 10,000 4,000 9,000 $ 208,000 2. New Look owns 9% of the outstanding shares of GG Inc. a CCPC. In 2011, GG earned active business income of $390,000 and received a dividend refund of $15,000 from its 2011 dividend. 3. A review of New Look’s 2010 corporate tax return provides the following information: Capital dividend account Cumulative eligible capital RDTOH Undepreciated capital cost: Class 1 Class 17 Class 43 $ 10,000 NIL NIL 150,000 25,000 60,000 4. On July 1, 2011, New Look purchased a franchise for $150,000 to operate a retail store. The fr anchise has a 5-year term plus two renewable 5-year option periods.On January 1, 2011, New Look sold one of its retail stores for $330,000 (land $100,000; building $200,000; and goodwill $30,000). This store was acquired in 2005 for $250,000 (land $90,000 and building $160,000). On January 1, 2011, New Look leased new office space and spent $30,000 to develop and renovate the office. This lease is for 5 years plus two 5-year renewable option periods. Continued ETX1M12  ©CGA-Canada, 2012 Page 5 of 8 EXHIBIT 2-1 (Continued) 5. New Look’s income statement for the year ended December 31, 2011 included the following: Amortization Travelling cost to egotiate the franchise purchase Interest on late payment of tax instalment Reserve for possible sales return Payroll benefits Paving the parking lot of storage area Amount paid to a collection agency to recover delinquent accounts receivable Administrative expenses Legal expenses Development expenses $ 17,000 2,745 1,000 4,000 40,000 10,000 3,000 25,000 10,000 5,000 6. Administrative expenses included a $1,000 premium on life insurance for the company’s president (his spouse is beneficiary) and a $9,000 premium on group term life insurance for the employees. 7.Legal expenses included $2,000 for drafting the franchise agreement, $4,000 for drafting a buy/sell agreement among the shareholders, and a $4,000 annual audit fee. 8. Development expenses included $1,400 for the cost of software and $1,600 for small tools, each costing less than $200. 9. Travel expenses included a payment of $5,600 ($0. 56 per kilometre) to an employee as a car allowance. This employee used his personal car for business purposes. 10. The company paid $1,000 for the purchase of football game tickets for clients. 11. No dividend was declared in 2011.Continued ETX1M12  ©CGA-Canada, 2012 Page 6 of 8 25 Question 3 Jane is employed by Bayshore Inc. , a CCPC in the paper manufacturing industry. She has requested your assistance in prepa ring her 2011 income tax return. Information regarding Jane’s financial activities for 2011 is outlined in Exhibit 3-1. Selected information from her 2010 return is provided in Exhibit 3-2. Required 19 a. Calculate Jane’s minimum net income for tax purposes in accordance with the format of Section 3 of the Income Tax Act, and her minimum taxable income for the 2011 taxation year. 6 b.Based on your answer to part (a), calculate Jane’s minimum federal income tax for the 2011 taxation year. Show all calculations. EXHIBIT 3-1 JANE 2011 Financial Information 1. In 2011, Jane’s salary from Bayshore was $70,000. From this salary, Bayshore deducted income tax of $13,000, and CPP and EI of $3,005. The company contributed $5,000 directly to Jane’s personal RRSP account. Bayshore also paid the $900 premium for private medical insurance. 2. On January 1, 2011, Jane borrowed $15,000 interest free from the company. She used $10,000 to buy an automobile for her s pouse and $5,000 to purchase shares of ABC Public Limited.CRA’s prescribed rate for all 4 quarters of 2011 was 5%. This loan was still outstanding at the end of the year. 3. Jane attended a one-day sales convention related to her job. Bayshore paid the $1,000 cost of the convention. This cost included the price of lunch provided at the convention. 4. During the year, Jane used the company-provided automobile. She used the car for personal purposes and paid $4,000 to the company for the total operating cost for this year. The monthly lease cost of $850 was paid by the company. 5. In January 2011, Jane purchased a condominium for $160,000 for rental purposes.In 2011, she received rents of $11,000. The December rent of $1,000 was not received by the end of January. She incurred condominium fees and mortgage interest of $9,000. 6. Jane sold a bond in March 2011 for $20,400. This amount included $400 interest for the period of October 1, 2010 to March 31, 2011. Jane purchased this bond on October 1, 2010 for $19,000. 7. In November 2011, Jane received $1,145 on the maturity of a 2-year GIC. This amount included an initial investment of $1,000 invested at the rate of 7% per annum compounded for 2 years. 8.Jane had the following other receipts and disbursements in 2011: Income tax return fee paid by the employer Dividend received from a foreign public company — net of 10% withholding tax RRSP contribution to her spouse’s account Tax-free savings account (TFSA) contribution Safety deposit box fee Life insurance premiums $ 200 1,800 7,000 5,000 100 1,200 9. Jane is married and has one child (age 4). Her spouse had net income of $90,000 in 2011. During the year, the couple paid $8,000 for daycare expenses for the child. The child credit was claimed by Jane. ContinuedETX1M12  ©CGA-Canada, 2012 Page 7 of 8 EXHIBIT 3-2 E Select 2010 Can ted ntax Schedules e 1 00 END OF EXAMINATION E ETX1M12  ©CGA A-Canada, 201 12 Pa 8 of 8 age PERSONAL CORPORATE T AXATION [TX1] EXAMINATION TX1 Before starting to write the examination, make sure that it is complete and that there are no printing defects. This examination consists of 8 pages. There are 3 questions for a total of 100 marks. READ THE QUESTIONS CAREFULLY AND ANSWER WHAT IS ASKED. To assist you in answering the examination questions, CGA-Canada includes the following glossary of terms.Glossary of Assessment Terms Adapted from David Palmer, Study Guide: Developing Effective Study Methods (Vancouver: CGA-Canada, 1996). Copyright David Palmer. Calculate Mathematically determine the amount or number, showing formulas used and steps taken. (Also Compute). Examine qualities or characteristics that resemble each other. Emphasize similarities, although differences may be mentioned. Compare by observing differences. Stress the dissimilarities of qualities or characteristics. (Also Distinguish between) Express your own judgment concerning the topic or viewpoint in question.Discuss both pros and cons. Clearly state the meaning of the word or term. Relate the meaning specifically to the way it is used in the subject area under discussion. Perhaps also show how the item defined differs from items in other classes. Provide detail on the relevant characteristics, qualities, or events. Create an outcome (e. g. , a plan or program) that incorporates the relevant issues and information. Calculate or formulate a response that considers the relevant qualitative and quantitative factors. Give a drawing, chart, plan or graphic answer. Usually you should label a diagram.In some cases, add a brief explanation or description. (Also Draw) This calls for the most complete and detailed answer. Examine and analyze carefully and present both pros and cons. To discuss briefly requires you to state in a few sentences the critical factors. This requires making an informed judgment. Your judgment must be shown to be based on knowledge and information about the subject. (Just stating your own ideas is not sufficient. ) Cite authorities. Cite advantages and limitations. In explanatory answers you must clarify the cause(s), or reasons(s).State the â€Å"how† and â€Å"why† of the subject. Give reasons for differences of opinions or of results. To explain briefly requires you to state the reasons simply, in a few words. Identify Distinguish and specify the important issues, factors, or items, usually based on an evaluation or analysis of a scenario. Illustrate Make clear by giving an example, e. g. , a figure, diagram or concrete example. Interpret Translate, give examples of, solve, or comment on a subject, usually making a judgment on it. Justify Prove or give reasons for decisions or conclusions.List Present an itemized series or tabulation. Be concise. Point form is often acceptable. Outline This is an organized description. Give a general overview, stating main and supporting ideas. Use headings and sub-headings, usually in point form. Omit minor details. Prove Establish that something is true by citing evidence or giving clear logical reasons. Recommend Propose an appropriate solution or course of action based on an evaluation or analysis of a scenario. Relate Show how things are connected with each other or how one causes another, correlates with another, or is like another.Review Examine a subject critically, analyzing and commenting on the important statements to be made about it. State Clearly provide a position based on an evaluation, e. g. , Agree/Disagree, Correct/Incorrect, Yes/No. (Also Indicate) Summarize Give the main points or facts in condensed form, like the summary of a chapter, omitting details and illustrations. Trace In narrative form, describe progress, development, or historical events from some point of origin. Explain Compare Contrast Criticize Define Describe Design Determine Diagram Discuss EvaluateCGA-CANADA PERSONAL CORPORATE TAXATION [TX1] EXAMINATION March 2012 SUGGESTED SOLUTIONS Marks 30 Question 1 No te: 2 marks each Time: 3 Hours Sources/Calculations: a. 3) Topic 1. 1 (Level 1) b. 2) Topic 5. 3 (Level 1) c. 2) Topic 1. 3 (Level 1) d. 1) Topic 2. 5 (Level 1) e. f. 4) Topic 6. 2 (Level 1) 2) Topic 6. 4 (Level 1) 1/2 {[7,000 – (1,000 + 2,000)] + (4,000 – 1,000 deemed)} = $3,500 g. 1) Topic 7. 2 (Level 1) h. 1) Topic 6. 5 (Level 2) 1/2 {$90,000 – [(1 + 7) / 9 ? 90,000]} = $5,000 i. j. 4) Topic 7. 1 (Level 1) 3) Topic 8. 2 (Level 1) k. 1) Topic 7. (Level 1) ($400 ? 75%) + ($200 ? 50%) = $400 l. 2) Topic 8. 5 (Level 2) 11. 5% (450,000 – 330,000) = $13,800 m. 2) Topic 10. 1 (Level 1) ($2,000 – $1,500) ? 1/2 = $250 n. 3) Topic 9. 4 (Level 1) o. 4) Topic 10. 1 (Level 1) Continued STX1M12  ©CGA-Canada, 2012 Page 1 of 4 45 30 Question 2 a. Minimum net income for tax purposes and taxable income Net income per financial statements Add (Deduct): Loss on sale of assets Taxable capital gains: Land — (1/2) (100,000 – 90,000) Building — ( 1/2) (200,000 – 160,000) CCA — Class 14 — (150,000 + 2,745 + 2,000) ? 184 / (365 ? ) CCA — Class 13 — Lesser of: 1/2 (1/5) (30,000) 1/2 (30,000) / (5 + 5) CCA — Class 17 — 8% (25,000) + 1/2 (8%) (10,000) CCA — Class 12 — 100% (1,600) + 100% (1/2) (1,400) CCA — Class 43 — 30% (60,000) CEC Income — 2/3 (3/4) (30,000) Recapture — Class 1 — (160,000 – 150,000) Amortization Interest on late payment of tax instalment Reserve for sale returns Paving parking lot — capital Life insurance on president Travel expenses to sign franchise agreement — capital Legal — shareholder agreement Software — capital Small tools — capital Allowance $5,600 – [($0. 2 ? 5,000 km) + ($0. 46 ? 5,000 km)] Sports tickets — 50% (1,000) Legal fee franchise — capital Net income for tax purposes Deduct: Taxable dividends Taxable income Note: The 2 marks for ne t income for tax purposes are reduced if items that should be excluded from the calculation are incorrectly included, such as payroll benefits, amount paid to collection agency, group term life insurance, and audit fee. $ 208,000 15,000 5,000 20,000 (15,602) $3,000 $1,500 (1) (1) (1) (2) (2) (2) (2) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (2) (1) (1) (2) (1) 1,500) (2,400) (2,300) (18,000) 15,000 10,000 17,000 1,000 4,000 10,000 1,000 2,745 4,000 1,400 1,600 700 500 2,000 279,143 (9,000) $ 270,143 Continued STX1M12  ©CGA-Canada, 2012 Page 2 of 4 13 b. Federal tax Part I tax Basic rate — 38% ? $270,143 Abatement — 10% ? $270,143 $ 102,654 (27,014) 75,640 $ 231,143 270,143 500,000 (39,294) (1) Small business deduction (SBD) — 17% ? least of: Active business income 1 Taxable income Business limit 17% ? 231,143 Additional refundable tax on investment income — 62/3% ? esser of: Aggregate investment income — TCG (25,000) + Rent (10,000) + Inter est (4,000) Taxable income less amount on which SBD is computed (270,143 – 231,143) 62/3% ? 39,000 1 (3) $ 39,000 39,000 2,600 $ 38,946 $ 279,143 (25,000) (10,000) (4,000) (9,000) $ 231,143 (3) Active business income: Net income for tax purposes Deduct: Taxable capital gain Rent Interest Dividends (2) Part IV tax (1) GG — not connected — 331/3% ? 9,000 RDTOH (1) Opening Part IV tax Refundable portion of Part I tax — least of: 262/3% ?Investment income (39,000 above) 262/3% ? Taxable income less amount on which SBD is computed (270,143 – 231,143) Part I tax $ 3,000 $ 0 3,000 $ 10,400 10,400 38,946 (2) 10,400 $ 13,400 2 c. The two main tools that apply to individual shareholders of all Canadian corporations are the gross-up of dividends and tax credit procedure. Continued STX1M12  ©CGA-Canada, 2012 Page 3 of 4 25 19 Question 3 a. Net income for tax purposes and taxable income Section 3 (a) Employment income: Salary Benefit — contribution to RRSP Auto — standby charge — 2/3 (850 ? 2) Interest-free loan benefit — 5 % (15,000) Meals (convention) — (50 % ? 50 deemed) Tax return preparation fee Property income: Rental property — rents (11,000 + 1,000) Deduct — operating expenses CCA — Class 1 — 4% (1/2) (160,000) = 3,200; Limit Interest on bond GIC interest (145 – 70) Foreign dividend — (1,800 + 200) Deduct — Interest expense — 5% (5,000) Safety deposit fee Section 3 (b) $ 70,000 5,000 6,800 750 25 200 82,775 12,000 (9,000) 3,000 (3,000) 0 400 75 2,000 (250) (100) (350) 2,125 84,900 (1) (1) (1) (1) (1) 1) (1) (2) (1) (1) (1) (1) (1) (1) Taxable capital gains: Bond — 1/2 (20,000 – 19,000) Section 3 (c) 500 500 85,400 (1) (1) (2) Other deductions Childcare — least of 7,000; 8,000 actual; 2/3 (82,775) = 55,183 RRSP (Cantax) Net income for tax purposes and taxable income Note: 11,000 (7,000) (11,000) $ 67,400 The 2 marks for net income for tax purposes is reduced if items that should be excluded from the calculation are incorrectly included, such as private medical insurance, life insurance premium and TFSA contribution.The mark is also deducted if items are misclassified within Section 3 of the Income Tax Act. 6 (1) b. Federal tax $ 41,544 ? 15% 25,856 ? 22% $ 67,400 Tax credits $ 6,232 5,688 11,920 (1) (1) (1) (1) (1) Individual (15% ? 10,527) Child amount — (15% ? 2,131) Canada employment amount (15% ? 1,065) CPP and EI — (15% ? 3,005) Foreign tax credit (1,579) (320) (160) (451) (200) $ 9,210 100 END OF SOLUTIONS  ©CGA-Canada, 2012 Page 4 of 4 STX1M12 CGA-CANADA PERSONAL CORPORATE TAXATION [TX1] EXAMINATION March 2012 EXAMINER’S COMMENTSGeneral Comments The overall examination results were satisfactory. Most students were able to complete the examination within the designated time period. Students had some difficulty with the multiple-choice questions. The majority of the st udents were very comfortable with the personal tax credit calculations but they had difficulty with determining employment income and property income. For the tax examination, it is very important that students show all their

Tuesday, November 26, 2019

Free Essays on The “Birth“ (about Frankenstein)

The â€Å"Birth† In researching the life of Mary Shelley, I found that pregnancy and childbirth, as well as death, were a big part of her life. She had four children and a miscarriage that almost killed her. This was all before the age of twenty-five. Only one of her children survived to adulthood and outlived her. Her first child was born prematurely in February of 1815 and died in March. As any mother would be, she was devastated by this and took a long time to recover. Mary Shelley’s second child, William, was born January 24, 1816. That is when she thought of the story. Her first child had died and her second was only 6 months old. About six months later she was pregnant again. Pregnancy was at the front of Shelley's mind at that point in her life. This information gave me a new outlook on the story of Frankenstein. This may be a stretch, but I think that Frankenstein is partially about the fears of a pregnant woman. The story expresses many of the fears of a mother-to-be; What if my baby is deformed? Will I still love it like a normal child? Am I capable of being a good mother? Will I be okay through childbirth? I believe that Mary Shelley was expressing her fears related to the death of her first child, her ability to nurture, and the fact that her mother died having her. This is reflected in Victor’s failure as a parent. Victor Frankenstein labored on his creation for approximately nine months. Finally, he describes the â€Å"birth†: "I saw the dull yellow eye of the creature open; it breathed hard, and a convulsive motion agitated its limbs." (Pg. 51) Instead of reaching out to his child, Victor runs out of the room disgusted by the creature’s ugliness. When the creature follows after him, Victor continues to run away, completely abandoning his creation. While creating his â€Å"child†, Victor never considered whether it would even want to exist. He also did not think about the creature's appearance... Free Essays on The â€Å"Birthâ€Å" (about Frankenstein) Free Essays on The â€Å"Birthâ€Å" (about Frankenstein) The â€Å"Birth† In researching the life of Mary Shelley, I found that pregnancy and childbirth, as well as death, were a big part of her life. She had four children and a miscarriage that almost killed her. This was all before the age of twenty-five. Only one of her children survived to adulthood and outlived her. Her first child was born prematurely in February of 1815 and died in March. As any mother would be, she was devastated by this and took a long time to recover. Mary Shelley’s second child, William, was born January 24, 1816. That is when she thought of the story. Her first child had died and her second was only 6 months old. About six months later she was pregnant again. Pregnancy was at the front of Shelley's mind at that point in her life. This information gave me a new outlook on the story of Frankenstein. This may be a stretch, but I think that Frankenstein is partially about the fears of a pregnant woman. The story expresses many of the fears of a mother-to-be; What if my baby is deformed? Will I still love it like a normal child? Am I capable of being a good mother? Will I be okay through childbirth? I believe that Mary Shelley was expressing her fears related to the death of her first child, her ability to nurture, and the fact that her mother died having her. This is reflected in Victor’s failure as a parent. Victor Frankenstein labored on his creation for approximately nine months. Finally, he describes the â€Å"birth†: "I saw the dull yellow eye of the creature open; it breathed hard, and a convulsive motion agitated its limbs." (Pg. 51) Instead of reaching out to his child, Victor runs out of the room disgusted by the creature’s ugliness. When the creature follows after him, Victor continues to run away, completely abandoning his creation. While creating his â€Å"child†, Victor never considered whether it would even want to exist. He also did not think about the creature's appearance...

Saturday, November 23, 2019

What You Can Do With a Degree in Sociology

What You Can Do With a Degree in Sociology A lot of people take their first sociology course simply to fulfill a college requirement, not knowing much about the field before stepping into that first course. Soon after, however, many fall in love with the subject matter and decide to major in it. If this is you, you may be asking yourself, â€Å"What can I do with a degree in sociology?† Most people who think of themselves as sociologists or have the word sociologist in their job title have graduate training, but B.A.s in sociology apply the sociological perspective to a wide variety of jobs in such sectors as business, the health professions, the criminal justice system, social services, and government. What You Can Do With an Undergraduate Degree in Sociology As a strong liberal arts major, a B.A. in sociology provides several things: The undergraduate degree provides broad preparation for entry-level positions throughout the business, social service, non-profit, and government worlds. Employers look for people with the skills that an undergraduate education in sociology provides, like research, critical thinking, and analytic skills.Since its subject matter is intrinsically fascinating, sociology offers valuable preparation for careers in journalism, politics, public relations, business, or public administrationfields that involve investigative skills and working with diverse groups.Many students choose sociology because they see it as a broad liberal arts base for professions such as law, education, medicine, social work, and counseling. Sociology provides a rich fund of knowledge that directly pertains to each of these fields. What You Can Do With a Graduate Degree in Sociology With advanced degrees (M.A. or Ph.D.), the more likely it is that a job will have the title sociologist, but many opportunities existthe diversity of sociological careers ranges much further. Many jobs outside of academia do not necessarily carry the specific title of sociologist. These include the following, among others: Sociologists become high school teachers or faculty in colleges and universities, advising students, conducting research, and publishing their work. Over 3,000 colleges currently offer sociology courses.Sociologists enter the corporate, non-profit, and government worlds as directors of research, policy analysts, consultants, human resource managers, and program managers.Practicing sociologists with advanced degrees may be called research analysts, survey researchers, gerontologists, clinical sociologists, statisticians, urban planners, community developers, criminologists, or demographers.Some M.A. and Ph.D. sociologists obtain specialized training to become counselors, therapists, or program directors in social service agencies. Today, sociologists embark upon literally hundreds of career paths. Although teaching and conducting research remains the dominant activity among the thousands of professional sociologists today, other forms of employment are growing both in number and significance. In some sectors, sociologists work closely with economists, political scientists, anthropologists, psychologists, social workers, and others, reflecting a growing appreciation of sociologys contributions to interdisciplinary analysis and action. Updated by Nicki Lisa Cole, Ph.D.

Thursday, November 21, 2019

Berman vs department of interior case Term Paper

Berman vs department of interior case - Term Paper Example erman undertakes to bring the culprits to book by aiding POGO in drafting the draft Freedom of Information Act (â€Å"FOIA†) which allowed them to file for two qui tam actions in the United States District Court. As a result, they were paid $440m from the litigation. This was the value of the royalties owed by the oil companies. POGO had already promised to pay a third of the money they will be paid after the litigation and thus when the money was compensated, POGO sent a check of $383,600 to Berman and enclosed therein an indication that the money was an award for his dedication and not for payment of his services. Alter on, the Department of the Interior sued Berman for violation of ethical obligation and breach of fiduciary duty. The perpetrators in this case were the Project on Government Oversight (POGO) and Berman. The societal values they violated was the compensation of the $383,600 check out of the $440 million which was meant to be for the royalties which were underpaid to the federal and Indian lands by the oil companies. They should have given the money to them instead of suing it. Organizational values which were violated in this case were the payment of lump sum money to a government employee for tasks done for the government apart from the salary. Thus, POGO should not have given Berman the check since he was already doing his job. Berman’s ethical obligation concerning oil royalty matters was to deliver the paid money to the underpaid federal and Indian lands by the oil companies. There are competing obligations in this case since the money paid to Berman was meant to be an award for his decision for his work in the past decade while the punishment in this case should be applied to paymen ts given to government especially for future work (Denhardt, 1988). The obligation of the non-public officials in this case was to ensure there was no mismanagement of public resources or abuse of power. They owed this obligation to the public since they were

Tuesday, November 19, 2019

Hospice And Attitudes Toward Death Essay Example | Topics and Well Written Essays - 500 words

Hospice And Attitudes Toward Death - Essay Example In recent decades, particularly in the last century, there has been a great shift in lifestyles of people all over the world. The religious-centered lifestyles have now moved towards being more materialistic and social. This has affected the way people dress, eat, interact with others, perceive, and prepare them for what is not in their control (Corr et al., 304, 2008). Thus, unlike older times when people relied more on religious ceremonies and rituals to lessen the bereavement and pain before death, nowadays, people fall back on hospice care services and more techniques that are modern. One way this affects the process is through reducing the time span of this bereavement. With modern day facilities and parallel services available under one roof at hospice, time duration of the pain and grief before dying and shortened considerably. With the availability of priests, psychologists, drug experts, food experts and plain entertainers to read and talk to patients, it has become comparat ively easier for patients as well as their families to cope with the loss and the accompanying gloom (Gittings, 273, 2000). However, the old patterns are not inefficient.

Sunday, November 17, 2019

My Daughter Azul Essay Example for Free

My Daughter Azul Essay I’m not speaking about the blue color, even though â€Å"azul† means blue, this time I talking about my daughter, my little piece of blue sky named Azul. I have a wonderful family; we are all Mexican, my husband, Jose; my little men, Pepito; and my beautiful daughter, Azul. I’m proud of my daughter because she is a brilliant student, a very happy girl, and a great sister. Azul is well known in her school for being a wonderful learner. She won â€Å"Student of the Month† twice last year, this might sound like â€Å"Is not a big deal†, but consider that last year, while we were living in Mexico, she didn ´t know a word about English and now she is earning all kind of awards in a language that is not her mother tongue. Her teacher says that she works in class as a bee. She gets up really early to get ready for school, sometimes she asks me to go to wait for the bus twenty minutes before the bus arrives, she really enjoys going to school. My daughter is a very joyful girl, she sings and dances all the time, every afternoon she steps in front of the TV and looks at music videos to dance and sing with her friends, they look at her like a rock star and all laugh between songs and dancing moves. Is amazing how she makes fun of nothing at all; she’s as happy as the day is long. These good qualities are not even the half when you compare them to her value as a sister. She takes care of Pepito whenever I ask her to do it. She comforts and huge to him when she sees him crying. She could spend all day playing, running, and having fun with him. All these things might sound like the kind of things that any older sister does with her younger brother, but what I really think that makes a real difference is the fact that Azul knows how hard it can be when you arrive to any place and you don’t understand anything about they are saying, that’s why she really cares about teaching to her baby brother with love to speak in both languages, English and Spanish. That’s why I’m really happy and proud of my daughter and I know that she will have a brilliant future in many ways. I wish she always be happy and her smile remains forever.

Thursday, November 14, 2019

Essay --

pH is usually referred to test out or find the measure of a concentration of hydrogen ions. pH is used to measure whether the solution if it is a base or an acid. The term pH stands for power of hydrogen. Usually there is a scale for measuring pH, Solution with a 7 or below is consider an acidic solution, but an pH greater than 7 is consider a base solution, and 7 is a neutral solution. The pH scale is a set of solution standards whose pH is established by the international system. Most of the times pH can be measured through concentration cells which measure the differences between hydrogen electrodes. Finding the pH for solution can be done in various ways such as a pH meter or glass electrode. White vinegar can also be some sort of fluid composed mainly involving acetic p in addition to drinking water. The actual acetic p will be made because of the fermentation involving booze simply by acetic p germs. White vinegar will be currently mainly utilized as a change involving express element, although in the past, on account of this primarily basically on the market delicate p, it acquired a considerable model of manufacturing, health-related, in addition to household uses, selection of that location unit even now endorsed these days. Small business white vinegar will be made possibly simply by rapid as well as slow fermentation functions. In general, slow ways that they location unit in combination with old vinegars in addition to fermentation matter gradually over weeks or possibly a season. The actual extended fermentation amount permits for your buildup of the nontoxic slime made up of acetic p germs. rapid ways that they add mother involving white vinegar on the availabi lity fluid just before adding atmosphere utilizing a en... ...inging about hyperbolic runoff. That runoff drinking water makes this succeeding blend extra acidic. Regarding 50 percent the acidity inside the atmosphere falls to earth through dry deposit. Some kinds can accept acidic waters more than others. polluting of the environment impacts many species ultimately impacts additional through the entire organic phenomenon combined with non-aquatic kinds like parrots. The penalties of smog, combined together with different ecological stressors, depart trees in addition to plants unripe to be able to confront to be able to cold conditions, insects, in addition to illness. The pollutants could on top of that inhibit trees ability to breed. Some soil square gauge higher capable of neutralize acids than others. In areas the spot that the soil streaming capability will be low, this harmful outcomes of smog square gauge plenty added.

Tuesday, November 12, 2019

Ho Chi Minh- North Vietnam Leader

Ho Chi Minh: North Vietnam Leader Published Online: July 25, 2006 Although the most visible symbol of America's chief enemy in the Vietnam War, Ho Chi Minh was still a difficult figure to hate. A frail and benign-looking old man in peasant garb or Mao jacket, the leader of the Democratic Republic of Vietnam seemed perfectly described as ‘Uncle Ho,' an epithet bestowed upon him by friend and enemy alike. Indeed, he often seemed more symbol than substance–a mere face on a poster, an intangible foe unreachable by modern means of warfare, an almost mythical personification of the Communist enemy. But Ho Chi Minh was the very real driving force without which the unified Vietnamese state would never have been achieved. For more than 50 years, most of which he spent away from Southeast Asia, Ho worked single-mindedly to realize the end of French colonialism and the erection of a Vietnamese national state. That determination, rather than genius, was his hallmark as a leader. If the Vietnamese revolution produced a real genius, then it was certainly Vo Nguyen Giap, a military leader who would have stood out in any army. Ho Chi Minh, however, was the essential man whose drive and determination focused the efforts of others and whose leadership excited the admiration and support of Vietnamese on both sides of the 17th parallel. Details of Ho Chi Minh's life are vague, curiously so for such a prominent national leader. Every biography differs in some fundamental detail, offering the reader no certainty about the man. Ho Chi Minh himself is responsible for much of this, for he consciously distanced himself from his own past and his own origins, choosing to identify with the revolutionary ideal rather than the old mandarin traditions. In his personal break with family and tradition, Ho set the example for the new nation he wished to create, a Vietnamese state unencumbered by the weight of a heritage that accepted foreign rule. Because he gave no particular importance to details of his life, Ho Chi Minh's date of birth and true name are in question. Most of what we know about the man can only be considered informed supposition. He was probably born Nguyen Van Thanh, the youngest son of three children of Nguyen Tat Sac, in Kim Lien Village of Nghe An Province in Central Vietnam, on May 19, 1890. He attended the French lycee in Vinh between 1895 and 1905 when (depending upon the source) he was dismissed either for reasons of politics or poor grades. Between 1906 and 1910, he was a student in the noted Lycee Quoc Hoc in Hue, a school distinguished for its nationalist sentiments and one that produced other prominent figures in modern Vietnamese history — among them Ngo Dinh Diem, Vo Nguyen Giap and Pham Van Dong. In 1910, again for reasons uncertain, he left the school without a degree and briefly taught in Phan-Thiet, a little town where, coincidentally, Ngo Dinh Diem also lived as provincial administrator some 20 years later. In 1911, Ho completed courses in a school for bakers in Saigon, and in 1912 took the name of Ba and accepted a job as a messboy on a French liner on the Saigon-Marseilles run. Bernard Fall, one of the earliest and most acute students of the Vietnamese revolution, regards this as the single critical decision of his life. When he turned to the West, Ho Chi Minh rejected the traditional conservative Vietnamese nationalist course of militarism and a mandarin society, and instead chose the course of republicanism, democracy and popular sovereignty. Meeting other Vietnamese nationalists in Paris, Ho found he could not accept their course of peaceful cooperation with the French, and sought another solution. After living in France for a time, Ho is said to have moved to London, where he was a cook's helper under Escoffier at the Carlton Hotel. During World War I, some sources insist, he moved to the United States, where he lived in Harlem. If true, this experience gave him background material for his Pamphlet La Race Noire (1924), a tract bitterly critical of American capitalism and treatment of blacks. Sometime in 1917 or 1918, living now under the name of Nguyen Ai-Quoc (Nguyen the Patriot), he returned to France and earned his living retouching photographs in the XVIIth District of Paris. The great Peace Conference at Versailles in 1919 was the occasion for Ho's formal entry into politics. Excited by the prospect of a peace based on President Woodrow Wilson's Fourteen Points — especially the point concerning national self-determination of peoples — Ho drafted a modest eight-point program for Vietnam and, renting a formal suit, sought an audience with leaders of the great powers. His proposals would not have meant independence for Vietnam, but instead called for greater equity, more basic freedoms, and Vietnamese representation in the colonial government. Unable to gain a hearing at Versailles, Ho then pursued the colonial question in the French Socialist Party, of which he was a member. At the Party Congress at Tours on Christmas Day, 1920, Ho Chi Minh sided with the Communist wing of the party since the Communists advocated immediate independence for all colonial areas. He thus was a founding member of the French Communist Party and became the party's leading expert on colonial matters. In 1920 and '21 he traveled throughout France, speaking to groups of Annamese soldiers and workers who were awaiting their return to Vietnam, doubtless earning some early converts to the nationalist cause, if not to the Communist one. The next half-dozen years were spent as the true Communist internationalist. Ho attended all of the early Comintern conferences, and became acquainted with the great figures of the Russian Communist Party, meeting Lenin probably in 1922. He lived in Moscow for several years; in 1924 as a student at the Eastern Workers' University. In 1925, Ho went to China with Michael Borodin and helped organize the Vietnam Revolutionary Youth League, a training school for Indochinese students in Canton. That year saw the publication of his most important work, Le Proces de la Colonisation Francaise, a naive pamphlet that indicted the French colonial system. Despite its limitations, the tract became the handbook for Vietnamese nationalists and was widely distributed in Indochina. From 1925 to 1927, when Chiang Kai-shek broke with the Communists and Borodin's group fled to Russia, Ho formed more than 200 carefully trained cadres of expatriate Vietnamese, whom he sent back to Indochina. Ho's ruthlessness showed up in the formation of those cadres. If, at the completion of training, any of the men had second thoughts or displayed an unwillingness to obey Communist instructions, Ho simply leaked their names to the French officials in Indochina. The French promptly arrested the defecting cadres and probably paid their informant a reward. Ho was then killing two birds with one stone; he rid himself of undependable nationalists and gained funds for his movement. Over the next few years, his wanderings are not well-documented. It is likely he returned to Europe as an agent of the Third International, some sources claiming that he lived in Berlin for a time. By 1929, he was living in Thailand, working within a large community of Vietnamese emigres. He traveled to Hong Kong in 1930, where he pulled the various Indochinese Communist movements together into one party. Briefly under arrest in Hong Kong, he surfaced in Moscow in 1934 as a student in the Lenin School. By 1938, he had returned to China and was serving as a radio operator with the Chinese Communist Eighth Route Army, eventually becoming political commissar of a guerrilla training mission in Kwang-Si Province. In May of 1941, after 30 years abroad, Ho finally returned to Vietnam. He went to the town of Pac-Bo on the northern border, where the Central Committee of the Indochinese Communist Party was to hold its eighth meeting. At this meeting, the party created the Viet Minh, a front organization intended to draw the support of Vietnamese who opposed the French, but were not yet Communists. Upon his return to China in early 1942, he was imprisoned by a Chinese warlord, but released in 1943 to gather information about the Japanese units in Indochina. It was then that he took the name Ho Chi Minh (He Who Enlightens), returned to the northern part of Vietnam, and devoted himself to running the Viet Minh. Operating from the jungles of North Vietnam, Ho received aid from China and from the United States, fought the Japanese, and extended his influence throughout the area, building a firm infrastructure to support the Viet Minh. By May 1945, he had managed to liberate six provinces from the Japanese and moved to assume control of the government. The puppet emperor Bao Dai abdicated on August 19 and, with both the Japanese occupation government and the French colonial government in complete disarray, Ho's National Liberation Committee proclaimed a provisional government with Ho Chi Minh as president. On September 2, Ho declared that the Vietnam Democratic Republic was an independent state and sought recognition from the United States, the United Kingdom, the Soviet Union and China. The French, however, were determined to reestablish their colonial hegemony in Indochina. Talks with the French failed to produce a negotiated settlement, and French armed forces seized Haiphong and Langson in November 1946, initiating a war. Ho moved his government into the mountains of North Vietnam and began almost nine years of warfare, culminating in the French defeat at Dien Bien Phu in 1954. The state of war actually simplified Ho's political problems. Vietnamese did not have to be Communist to join the fight against the French, and the ranks of the Viet Minh swelled with patriotic volunteers. Also, the real political opposition was easily squelched by declaring them to be traitors to Vietnam. By 1954, Ho was the undisputed leader of the country. The Geneva Accords of 1954 provided for a national election in 1956 to determine the fate of Vietnam, an election Ho confidently expected to win, especially since the bulk of Vietnam's population was in the North under his control. When the government of South Vietnam, which was not party to that portion of the agreement, refused to play into his hands, Ho created the National Liberation Front for South Vietnam and began the second phase of his war for a unified Vietnam. First, however, Ho ruthlessly consolidated his power in the North. Evidencing the fact that behind his carefully constructed facade of the kindly and gentle ‘Uncle Ho' he was in reality (in Susan Sontag's particularly descriptive words) a ‘fascist with a human face,' Ho massacred his countrymen by the thousands in a Soviet-style ‘land reform' campaign. In November 1956, when peasants in his home province protested, some 6,000 were murdered in cold blood. With such actions, Ho proved he was a worthy contemporary of Lenin, Stalin and Mao Tse-tung, who had also built their empires with the blood of their countrymen. By the time of his death on September 3, 1969, Ho Chi Minh was generally spoken of in the same breath as Lenin and Mao Tse-tung. He had certainly led his native Communist Party through almost 40 years of success, creating a state where none had existed before and devising a Communist government to run it. He was a national leader with strong internationalist credentials, having served the Communist Party throughout Europe and Asia for more than 20 years before his return to Vietnam. He led a Communist Party unique in that it had never had a major purge or a major theoretical dispute. As a young Communist functionary, he avoided Stalin's great purges of the 1920s and 30s. As a mature Communist leader, he steered a middle course between the Russians and Chinese in their great schism, offending neither and retaining the support of both. In sum, Ho Chi Minh was that great contradiction: a dedicated Communist who was also a fervent nationalist. Throughout his life he never lost sight of his goal of an independent Vietnamese state, and even as a Communist leader he pursued an essentially Vietnamese course, even when pure Communist theory might have dictated other choices. Yet there is no doubt that he was fully committed to the Communist ideal, that he accepted it completely in 1920, and that he never had second thoughts. Ho Chi Minh's Communist ideology was flexible enough to serve his purposes. In any case, he was never the doctrinaire, and always much more a political activist whose strong will was directed at the goal of the independence and unification of Vietnam. [pic] This article was written by Charles E. Kirkpatrick and originally published in the February 1990 issue of Vietnam Magazine. For more great articles be sure to subscribe to Vietnam Magazine today!

Sunday, November 10, 2019

Research on Internet Usage Among Penang Matriculation College

(i) BACKGROUND INFORMATION By the turn of the century, information, including access to the internet, will be the basis for personal, economic, and political advancement. The popular name for the internet is the information superhighway. Whether you want to find latest financial news, browse through library catalogs, exchange information with colleagues, or join in a lively political debate, the internet is the tool that will take you beyond your telephones, faxes, and isolated computers to a burgeoning networked information frontier.The internet supplements the traditional tools you use to gather information, data graphics, and news and correspond with other people. Used skillfully, the internet shrinks the world and brings information, expertise, and knowledge on nearly every subject imaginable straight to your computer. The internet links are computer networks all over the world so that users can share resources and communicate with each other. Some computers have direct access to all the facilities on the internet such as the universities. And other computers, (e. : privately-owned ones), have indirect links through a commercial service provider, who offers some or all of the internet facilities. In order to be connected to the internet, you must go through service suppliers. Many options are offered with monthly rates. Depending on the option chosen, access time may vary. The internet is what we call a metanetwork that is a network of networks that spans the globe. It is impossible to give an exact count of the number of networks or users that comprise the internet, but it is easily in the thousands and millions respectively.The internet employs a set of standardized protocols which allow for the sharing of resources among different kinds of computers that communicate with each other on the network. These standards, sometimes referred to as the Internet Protocol Suite, are the rules that developers adhere to when creating new functions for the internet. Th e internet is also what we call a distributed system; there is no central archive. Technically, no one runs the internet. Rather, the internet is made up of thousands of smaller networks.The internet thrives and develops as its many users find new ways to create, display and retrieve the information that constitutes the internet. (ii) OBJECTIVES The main objective of conducting this experiment is to investigate the internet usage among Penang Matriculation College (PMC) students. The survey is designed to answer the following questions; 1) How the students access the internet? 2) How often they access the internet? 3) How many hours they spend time online? 4) What type of website they usually visit while online? 5) Do online affect their performances in studies?And the most important thing is, by conducting this research; it reveals the reality of online behaviour among PMC students. At the early of the research, we came up with three hypotheses which might be related to the result of the research: Hypothesis 1: a) The majority of PMC students spend 3-5 hours online per week. Hypothesis 2: b) The main online purpose of PMC students is to keep in touch with their family and friends. Hypothesis 3: c) Majority of the students online and study at the same time. (iii) STATEMENT OF PROBLEM There are some problems we discovered that leads to this survey.We came up with three important questions that it might be related to the results of this research: 1. Does social networking website (e. g: Facebook, Twitter, Blog, etc. ) distract the students in their studies? * With the existence of electronic communication, it seems like the students have become addicted to these invention of public domain such as Facebook and Twitter. Some of them spend more than 3 hours online per day. Thus, does this online behavior affect their performances in studies? 2. How do the students manage their study time with their online behaviour? If students prefer to go study and online at the same time, will they be able to concentrate on their studies? This is the problem as we want to identify does this type of online behaviour affect the concentration of the students? 3. Can they survive their lives without any internet connection? * Internet is one of the important things needed in life, especially for students. It helps a lot as students need it in order to finish up all the assignments and get further information on certain topics. Students also surf the internet to get the latest news on current issues.How would the students finishing their assignments if there is no internet connection in the college? (i) RESPONDENTS We randomly selected 50 students of PMC which represent 3% of the total students. We believed that majority of the students use internet in their daily lives for education purposes. However, as we all know, in a new era world, students also need some entertainment to cheer up their lives an there is the role of internet as students also can use it to find some entertainment in order to release stress. (ii) INSTRUMENTSIn completing this research, we used various kind of method to gather data obtained: a) Questionnaire * 10 questions about internet usage among PMC students were being asked and the questionnaire was distributed to 50 students of PMC. They were asked to answer the survey in order to complete this research and gain the data. The 50 students were randomly selected among all the total students and they were from different module of courses. b) Internet search * We also made comparison between the internet usage among PMC students and survey made by other international researcher.We found out that the usage of internet among students was high especially in purpose of education such as to do research projects and presentation. However, they also used the internet to keep in contact with family and friends as the existence of social networking site helps a lot in connecting people all over the world. c) Book, newspaper a nd magazines * Besides, we also looked for points in magazines and newspaper about the latest news of internet usage among college students. How the internet plays its role in students’ lives and how the institution itself provide the nternet connection for the students. (iii) RESEARCH PROCEDURE a) Phase One At the early stage of this research, we made a questionnaire to be distributed to the students. The questionnaire was checked by our English lecturer, Mr. Asokan before being photocopied. The questionnaire which has been checked and approved then be photocopied and distributed to 50 selected students. b) Phase Two The distribution of the questionnaire was made during our recess time. We distributed the questionnaire to the students which came from different modules (Life Science, Physics and Accounting. Basically, the different module of students does not really affect our results of finding as we put our aim on their PSPM results which might be related to their online be haviour. c) Phase Three We took almost 5 days to distribute the questionnaire and collect the data. Every one of group members was very determined in conducting this research. The data collected was kept for further analysis. We gathered during weekend and made further discussion about the findings. ANALYSIS OF DATA & DISCUSSION OF FINDINGS We found out that 5% of the students access the internet through their mobile phone.We predicted that their mobile phone have the ability to access the internet through the prepaid internet service. 15% of the students preferred to online at the cyber cafe which is most of the students were female students as the cyber cafe only located at female students’ block. Besides, another 37% of the students have their own broadband to access the internet. The rest of 43% students used the Wi-fi provided by the college and also through cafe. We can conclude that students can access the internet through several of ways at anywhere and anytime. They don’t need to be worry as the internet connection is always being available.The students also can surf the internet for many purposes and the internet connection provided is unlimited except if they access through PMC Wi-fi as the server blocked several websites containing improper contents for the students. Based on the pie chart above, we can see that majority of the students access the internet several times a week which represent 43% of the students. Another 32% of the students access the internet everyday, 13% online once a week, 10% online several times a day and finally 2% of the students online rarely which is once a month or less.The findings proved that every student have different type of online behaviour. The students who online once in a month or less probably think that internet does not really affect their lives. While for the students who access the internet once a week may be online for important purpose only. As for the rest, they often access the internet m ay be to update themselves with latest issues or many other reasons. From the data obtained, 54% of the students spent time 3-5 hours online per week. Whereas 34% online more than 5 hours per week while another 12% spent 1-2 hours online per week.Spent 3-5 hours online per week is the average time for the PMC students to access the internet. They finished up their assignments, keep in touch with family and do other things online within 3-5 hours per week. They did not waste their time do something useless while online as 3-5 hours per week is a short period to access the internet. They managed to make use of the internet wisely. The main purpose of PMC students to go online is to contact their family and friends which cover 31% of the students. Basically, they might keep in contact through e-mails or video call with many types of communicating website such as Yahoo! nd Skype. 28% of the students preferred to surf the social networking site such as Facebook, Twitter and many other. T hey also were able to keep in touch through those social networking site. 14% of the students access the internet to play games and most of them were male students. Hence, another 11% online with the purpose of finishing the assignments or maybe get update about the latest education topic through PMC portal. There were also some students who spent their time online to read online newspaper (3%), downloading music or videos (6%), and others (7%).From the findings, we found out that there was correlation between students’ online behaviour with their studies performance. 46% of PMC students spent less than 10 hours on studies per week. This may due to the activity involved by the students itself. As class was finished in the late evening, students need more time to rest in order to prepare for the tomorrow class. At night, they had to finish their tutorials and made some revision for next topic. We can conclude that half of the PMC students spent more than 10 hours on studies pe r week. 9% spent more than 15 hours whereas another 25% spent time on studies between 10-15 hours. Different students have different ability to make revision. Some can study for more than 3 hours continuously per day while some cannot. It depends on the ability of the students itself. From the data collected, it was proven that most of the students did not preferred to study and go online at the same time. They felt better if go study and online separately. Meaning, they might think that online while studying was such a waste of time, as students will be more focus to the internet compare to the books.This type of online behaviour was not really good for students as it might affect student’s performance in studies. Thus, our third hypothesis which was the majority of the students online and study at the same time should be rejected as it was totally different from the result obtained. However, there were 39% of PMC students who still preferred to go study and online at the sa me time. It was how the student itself managed their study time and online time and in returns, there should be no problem with their studies performance.The final finding of this research was the PSPM 1 of PMC students. As we believed there was correlation between internet usage among PMC students and their studies performance, we noticed that 53% of the students achieved pointer of 3. 00-3. 99 in their PSPM 1. There was also 24% of the students’ success by achieved pointer of 4. From the above pie chart, it showed that the students were able to manage their time in studies and access the internet. As majority of them succeed by getting pointer of 3 and above. It proved that it depends on the student itself on how to manage their time.As the 16% of the student who got pointer of 2-2. 99 and 4% got 1. 99 or less, it might not because of the internet. They should work harder and lessen the internet usage if it was really affect their studies performance. CORRELATION BETWEEN ON LINE BEHAVIOUR AND STUDIES PERFORMANCE (i) CONCLUSIONS This study was intended to clarify the use of the Internet and its effect on studies performances of PMC students. Thorough investigation of three primary questions revealed there is correlation between the amount of time spent on the Internet and their studies performances.Additionally, the purposes of access the internet among PMC students showed that majority of the students online in order to keep in contact with family and friends and also to surf the social networking sites such as Facebook, Twitter, Blog and many more. One finding of note was that the perception of the students about their studies performance was still not significantly influenced by Internet use. The seeming implication of this study is that the Internet, like so many other aspects of daily life, is merely a tool that individuals access and use in ways that they can choose. ii) RECOMMENDATIONS Throughout this research, we found out that internet was not the main factor that affect student’s performance. Students should put more effort in order to achieve excellent results in examination. Determination is very important as a saying goes â€Å"when there’s a will, there’s a way†. This research teaches us a lot from the perspective of team work and responsibility. Our hope is, future research can be carried in all the matriculation colleges in the country so that we can compare how internet affect student’s performances in studies do. REFERENCES Websites: 1. http://www. endeley. com/research/internet-use-among-female-and-male-college-s tudents/ 2. http://en. wikipedia. org/wiki/Internet 3. http://www. jsu. edu/dept/geography/mhill/research/resrept. html 4. http://www. adelaide. edu. au/writingcentre/learning_guides/learningGuide_writingAResearchReport. pdf ACKNOWLEDGMENT We would like to acknowledge and extend my heartfelt gratitude to every person who has made the completion of this project research . Without the help from them, we won’t be able to finish this research successfully. First of all, we would like thank our English Lecturer, Mr.Asokan, for his vital encouragement and support. Thank you for giving us the chance to conduct this experiment as we learnt a lot throughout this research. Thank you also for helping us and guide us on how to make a complete and good report. Besides, thank you to all the practicum members for giving us support and helping us in finding information. We discuss and share any important information that could help in comleting this project. Last but not least, thank to God, who made all things possible. That’s all. Thank you TABLE OF CONTENT TitlePage 1. 0 INTRODUCTION 1. 1 Background Information . 2 Objectives 1. 3 Statement of Problem 2. 0 METHODOLOGY 2. 1 Subject/Respondents 2. 2 Instruments 2. 3 Research Procedure 3. 0 FINDINGS & DISCUSSION 4. 0 CONCLUSIONS & RECOMMENDATIONS 5. 0 REFERENCES & APPENDICES RESEARCH ON INTERNET USA GE AMONG PENANG MATRICULATION COLLEGE (PMC) STUDENTS GROUP MEMBERS: * MUHAMMAD ALIFF HAIQAL BIN MUHAMMAD NASIR (MS1113508572) * MUHAMMAD AZREE IZUDDIN BIN AZMAN (MS1113508640) * SHARIFAH NURFADHLIN AFIFAH BINTI SYED AZHAR (MS1113510255) * SITI HAJAR BINTI HASSAN (MS1113510322) PRACTICUM: H1P2 LECTURER’S NAME: MR. ASOKAN

Thursday, November 7, 2019

Censorship Issues in Music essays

Censorship Issues in Music essays Censorship in music is very controversial today. Many artists who feel they should be able to write and sing explicit lyrics for their fans. Rap artists are consistently being sued for writing the truth, mocking other artists or telling their life story. Rap artist Eminem, also known as Marshal Matters, sings about what he feels, doesn't care if he swears or says things that might offend some of the stars. For example his mother sued him for many lyrics where he talked about his mother. Such as "I just found out my mom does more dope than I do," " My fu**ing bitch mom's suing for ten million .She must want a dollar for every pill I've been stealing. $hit, where the f**k you think I picked up the habit? All I had to do was go in her room and lift up her mattress. Yes I know that if your son made millions and he was mocking you hard core, any mother would most likely sue their son especially for giving him a bad reputation. If an artist feels that he should write about the problems he had at home, he shouldn't be sued because he's telling the truth, yes sometimes the truth hurts but deal with it Mrs. Matters. Eminem likes to talk about doing your mom from the behind, gay songwriters, and pop artists whom he can't stand. People like Christina Agulara, Britney Spears, and N Sync get on his nerves. But dont they all. Maybe Britney Spears should be censored on the clothes she wears and the way she touches herself on stage, the point I am trying to make is just because Eminem swears and talks about profane things and gets sued. Britney gets liposuction, a breast enhancement, becomes a pornstar and gets cheered on? Personally I dont understand the facts of censorship within pop culture. You think that maybe parents would not let their little 11 year olds listening to Britney because they might become easy or sluts. But they honestly wont allow Eminem in the hou ...

Tuesday, November 5, 2019

Rite, Shine, and Recognize

Rite, Shine, and Recognize Rite, Shine, and Recognize Rite, Shine, and Recognize By Maeve Maddox Here are three miscellaneous errors that cropped up in one morning’s batch of letters to the editor in my morning paper. 1. A reader responding to an editorial opposing a proposed state requirement for schools to provide compulsory instruction in cursive handwriting: Your thumbs-down reasoning on the state imposing cursive (a right of passage), and linking that to change vs. â€Å"old† ways, overlooks, as many often do, an important point. The purchase of a plane ticket might be said to confer a â€Å"right of passage.† In the context of the letter, however, the learning of cursive handwriting is viewed by the reader as a significant event in a child’s journey to adulthood. Such a transition from one phase of life to another is a â€Å"rite of passage.† 2. A reader urging the newspaper staff to scrutinize elected officials in order to make their failings public: First, I want to assure you I believe in light being shown on how our elected people are managing their responsibilities. The past form of the verb to shine is shone. The reader believes that light should be shone on elected officials. Note: Some English speakers prefer shined to shone. 3. A reader talking about the way politicians try to hurry the public into making decisions before all the facts are known: There are plenty that oppose this, but most intelligent people realize a railroad when they see one. The verb â€Å"to railroad† is a colloquialism meaning â€Å"to rush or coerce a person or thing in a particular direction or to a particular conclusion.† The noun deriving from this verb is also railroad. It means â€Å"an attempt at hurrying someone into a questionable decision.† The problem here is the use of realize in a context that calls for recognize. The intended meaning is that people are familiar enough with the practice of railroading to know an example of it when they see it. A person could â€Å"realize that they are being railroaded,† but they would â€Å"recognize a railroad when they see it.† recognize verb: to perceive to be the same as something or someone previously known or encountered. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Inquire vs EnquireOne Sheep, Two Sheep, One Fish, Two Fish . . .Word Count and Book Length