Social Medi A New Haven For Discussion, Free Speech, And...

From the time that social media was first introduced, whether we talk about Facebook in 2004 or the â€Å"ancient† times of GTalk and MSN, the virtual world was seen as a new haven for discussion, free speech, and breeding ground for new ideas. Twitter introduced the hashtag circa 2007, which allowed categorizing a similar set of materials together. For instance, if a user wishes to look at pictures of animals, they can simply type in â€Å"#animals† in the search bar. Within seconds the user will be presented with millions if not billions of pictures from all over the world. Hashtags are primarily seen as an element that groups people together, rather than dividing people. The world has seen the effective use of hashtag plenty of times ranging from†¦show more content†¦People are forced into these filter bubbles by the social media giants. A study was done from a statistical standpoint by Seth Flaxman, a postdoctoral researcher at the University of Oxford, Sha rad Goel, an assistant professor in the at Stanford University, Stanford and Justin M. Rao, senior researcher at Microsoft Research, where they examined the browsing histories of fifty thousand users in the US who draw their daily news through social media. It was found that people mostly clicked on what was recommended to them by the algorithm. They were unknowingly becoming a part of the echo chamber problem as â€Å"algorithms inadvertently amplify ideological segregation by automatically recommending content an individual is likely to agree with† (Flaxman et al 299). The study concludes that â€Å"individuals generally read publications that are ideologically quite similar, and moreover, users that regularly read partisan articles are almost exclusively exposed to only one side of the political spectrum† (Flaxman et al 317). If people surround themselves with only confirming views they will never know what the other side stands for. In more recent times we saw an a bundance of new news sources come up, which are more share driven than factually. The news sources online only cares about the number of likes, retweets and shares, they can easily put a hashtag followed by some â€Å"news† to please either side. The United States saw this bridge get larger, with the

Business Plan or Allure Jewelers - 2045 Words

Running Head: Business Plan Business Plan Table of Contents Confidentiality statement†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 Company Description†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.4 3.1Advisors.......................................................................................................4 3.2 Products and Services..................................................................................4 3.3 Mission †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Objectives†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6 SWOT Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..6 Market Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 5.1TargetMarket†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 6. Industry Analysis............................................................................................ 7 7. Marketing/Sales Strategies†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 7.1Marketing Strategy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 7.2Sales Strategy.......................................................................................9 7.3 Pricing†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 8. Financial Projections†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 8.1 Break even Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 8.2 Pro forma Profit and Loss†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 8.3 Pro forma Balance Sheet............................................................................10 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 Business Plan 1. Confidentiality statement The undersigned reader acknowledges that the information provided in this business plan is confidential; therefore, the reader agrees notShow MoreRelatedTiffany and Co. Birac Analysis3306 Words   |  14 PagesTiffany’s Co., a premier jeweler and specialty retailer with corporate headquarters in New York, New York will be used to identify potential strategic marketing alternatives. Although, Tiffany Co. has had much success and continues to grow, this BIRAC will provide new marketing strategies as well as a new target market that they have yet to tap into. With the jewelry industry being fiercely competitive, Tiffany Co. has always stood out as a premier fine jeweler. They have strong recognitionRead MoreGilt Groupe12605 Words   |  51 Pages 00158259, 12/8/2008, Vol. 158, Issue 11 Database: Business Source Complete HTML Full Text DirtCheapCouture.com |[pic]  [pic]  Listen  Pause  Loading |  Ã‚     Ã‚     Ã‚     Ã‚     Ã‚  Ã‚     Ã‚     Ã‚     Ã‚     Ã‚        Ã‚     Ã‚     [pic]  Ã‚  Ã‚     Ã‚     Ã‚     Ã‚     Ã‚  Ã‚     Ã‚     Ã‚     Ã‚     Ã‚        Ã‚     Ã‚     [pic]  Help | | | Section:  TECHNOLOGY: DISCOVER. DECIPHER. DISRUPT. E-COMMERCE How a New York startup put fashion sample sales online and established a recession-resistant business model in the process IF YOU ARE AN URBAN WOMAN  of a certainRead MoreLuxury Brand5746 Words   |  23 PagesRelease, thanks to: fashion in particular of Christian Dior and the new look, per hour of the revolution zazou and the existentialism. In the post-war period it will really be necessary to wait, the years 1950 and them assistances of the Marshall plan so that manufactures take again their activities. The textile comes then at the head from exports with nearly 20% to the value to the exported products, thanks to Parisian creations very appreciated on the other side of the Atlantic. The period fromRead MoreHbr When Your Core Business Is Dying74686 Words   |  299 PagesTOP-TEAM POLITICS†¦page 90 WHEN YOUR CORE BUSINESS IS DYING†¦page 66 Y GE SE PA IN DS CK R M WA A 53 www.hbr.org April 2007 58 What Your Leader Expects of You Larry Bossidy 66 Finding Your Next Core Business Chris Zook 78 Promise-Based Management: The Essence of Execution Donald N. Sull and Charles Spinosa 90 The Leadership Team: Complementary Strengths or Conï ¬â€šicting Agendas? Stephen A. Miles and Michael D. Watkins 100 Avoiding Integrity Land Mines Ben

Development Of The Oil Companies Taxation -Myassignmenthelp.Com

Question: Discuss About The Development Of The Oil Companies Taxation? Answer: Introducation From the latest Annual Report of Cromwell Property Group, it can be observed that there are four major items of equity in the consolidated balance sheet of the company; they are Contributed Equity, Other Reserves, Retained Earnings/ (Accumulated Losses) and Non-controlling interests (cromwellpropertygroup.com 2018). Contributed Equity refers to the summary of the total stock value of the companies that the shareholders have directly purchased (Finkler et al. 2016). Increase in contributed equity can be seen in 2017 than 2016. For the company, it has increased from $106.5 million to $106.9 million; and for trust, it was from $1287.5 million to $1295.2 million. The main reason behind this increase in the increase in the number of share issued in 2017; that is 1,762,361,339 from 1,752,331,208 (cromwellpropertygroup.com 2018). Reserves refer to the amount excess money shareholders pay except the par value of shares (Daskalakis, Jarvis and Schizas 2013). In 2017, increase in reserves can be seen in Cromwell Property Group for both the company and the trust. For the company, it has increased from $17.9 million to $18.2 million; and for trust, it was from $2.3 million to $1.7 million (cromwellpropertygroup.com 2018). The main reason in the increase in reserve is the presence of various reserve heads; they are security-based payments reserve, sales reserve and reserve for foreign currency transactions. Retained Earnings and Accumulated Losses refer to the total profit and loss of the companies due to the payment of dividends (Bourguignon, Branson and De Melo 2015). In 2017, there is accumulated loss for the company; that is $112.9 million in 2017 and $129.4 million in 2016. For trust, there is retained earnings; that is $ 292.3 million in 2017 and $178.0 million in 2016. Non-controlling interest refers to the portion of equity ownership not attributed to the parent company. For trust, increase in non-controlling interest can be seen; that is $1627.7 million in 2017 and $1505.2 million in 2016 (cromwellpropertygroup.com 2018). Business organizations are required to incur different types of expenses for smooth running of the business operations. One such expense is Tax Expenses that the companies are required to incur, as they own this expenditure to the federal government and state government (Khafizova and Fassakhov 2015). There is no exception of this fact in case of Cromwell Property Group as the company is needed to pay their tax expenses for yearly basis. The annual report of Cromwell Property Group shows that the applicable tax rate of the company in 2017 and 2016 was 30% as per the Australias company tax rate. The analysis of the latest annual report states that the company has tax expenditure worth $1.5 million in 2017 and $3.5 million in 2016 for the company. For trust, the amount of income tax expenditure in 2017 is $0.3 million (cromwellpropertygroup.com 2018). It needs to be mentioned that Cromwell Property Group has divided the tax expenses in three parts; they are current tax expenses, deferr ed tax expenses and adjustment in tax expenses for previous taxation period. The analysis of annual report of Cromwell Property Group states that the company has $278.7 million and $333.1 million profit before income tax in 2017 and 2016 respectively for the company; and $261.1 million and $371.4 million in 2016 for the trust. Thus, in 30% tax rate, the income tax expenses should be $83.6 million ($287.7 million*30%), $99.3 million ($333.1 million*30%), $78.3 million ($261.1 million*30%) and $111.4 million ($371.4 million*30%). However, the reported tax expenditure of the company is $1.5 million in 2017 and $3.5 million in 2016 for the company. For trust, the amount of income tax expenditure in 2017 is $0.3 million (cromwellpropertygroup.com 2018). Thus, it can be seen that there is clear difference and some specific factors are responsible for this difference. It can be seen that the companies use to do some taxation adjustments after the payment of annual tax and all these aspects are needed to take into consideration. The first item is the income of trusts . In 2017 and 2016, the trust of Cromwell Property Group has acquired a number of corporate entities that is subject to tax deduction. The next item is fair value impairment. It is an expenditure that is subject to tax deduction and thus it has been adjusted in 2017. In the business operations, Cromwell Property Group has some expenses that are not subject to tax deduction and thus, they have been adjusted with the taxation expenses for the company in 2017 and 2016 (Weber 2014). The next important item is change in recognized tax losses. It is an important aspect that needs to be adjusted with the taxation expenditure. Thus, the company has adjusted this amount in 2017 for the company. It was required for the company to adjust the taxation expenses related to the previous years and thus, they have been adjusted with the tax expenditure in 2017 and 2016 for the company. In addition, difference is there due to the difference in overhead tax rate. All these aspects have created the dif ference (Figari et al. 2012). The annual report of Cromwell Property Group states that the company has reported both deferred tax assets and deferred tax liabilities in their consolidated balance sheet. Cromwell Property Group reported $3.4 million in 2017 and $1.3 million for company; and $0.3 million in 2017 for the trust as deferred tax assets (cromwellpropertygroup.com 2018). The company has also reported $0.9 million in 2017 and $1.9 million for company as deferred tax assets. There is not any deferred tax liabilities for the trust. According to the adopted policies, the company reports about deferred tax assets and deferred tax liabilities in the presence of temporary difference in the tax rate at the time of the recovery of assets and settlement of liabilities (Laux 2013). In Cromwell Property Group, the major factors responsible for deferred tax assets are interests in managed investment scheme, employee benefits, and transaction costs, recognition of tax losses and loss or gain from unrealized foreign cu rrency. The only factor responsible for deferred tax liabilities is management rights related to intangible assets. All these factors are responsible for deferred tax assets and liabilities. The latest annual report of Cromwell Property Group states that the company has recorded both current tax assets and income tax payable or current tax liabilities in their consolidated balance sheet. Cromwell Property Group recorded $1.2 million and $1.7 million as current tax assets in 2017 and 2016 respectively. Cromwell Property Group has also recorded $1.7 million and $2.2 million as current tax liability in 2017 and 2016 for the company; and $0.5 million for the trust (cromwellpropertygroup.com 2018). It needs to be mentioned that there are some major differences between income tax payable and income tax expenses. Income tax expenses refers to the tax expenses for the current financial year of the companies that is required to be paid in the current year (Gogol 2016). However, income tax payable can include the tax due in the previous year. There are many instances where it can be seen that the companies pay less amount of tax due to temporary difference in tax rate. For this reason, companies are required to pay the due tax in the next year and thus, they are appeared as income tax payable (Friedman 2013). The analysis of the latest annual report of Cromwell Property Group shows that the company has reported different amount for income tax expenses in income statement and cash flow statement. As per the consolidated income statement, the reported income tax expenses are $1.5 million in 2017 and $3.5 million in 2016 for the company; and $0.3 million in 2017 for the trust. As per the consolidated statement of cash flows, the reported income tax payment are $4.6 million in 2017 and $3.5 million in 2016 for the company; and $0.1 million in 2017 for the trust (cromwellpropertygroup.com 2018). Thus, difference can be spotted in the recorded tax expenses. Income tax expenses in the income statement shows the amount of income tax needs to be paid for the current financial year (Widerquist et al. 2013). However, cash flow from operating expenses considers the decrease and increase in current assets and liabilities. At the same time, payment for differed tax expenses and income tax payable are t he part of the current liabilities of the companies. For this reason, the income tax payment in statement of cash flows includes the payment of previous year tax expenses and deferred tax expenses (Fodor 2015). For this reason, disparity can be seen in the income tax expenses in income statement and cash flow statement. The above analysis shows that Cromwell Property Group has done their different income tax treatments in an effective manner as the company has provided all the required justification and clarification about their taxation treatment in the financial statements. For this reason, one can get effective insight about how big organizations do their tax treatments. Most importantly, one will be able to understand the major reasons responsible for creating disparity in the amounts of tax payment in different areas of financial statements. References Bourguignon, F., Branson, W.H. and De Melo, J., 2015. Adjustment and income distribution: A micro-macro model for counterfactual analysis. InModeling Developing Countries' Policies in General Equilibrium(pp. 117-139). Cromwellpropertygroup.com. (2018).ANNUAL REPORT 2017. [online] Available at: https://www.cromwellpropertygroup.com/__data/assets/pdf_file/0015/22920/CMW-2017-Annual-Report-final-web.pdf [Accessed 23 Jan. 2018]. Daskalakis, N., Jarvis, R. and Schizas, E., 2013. Financing practices and preferences for micro and small firms.Journal of Small Business and Enterprise Development,20(1), pp.80-101. Figari, F., Paulus, A., Sutherland, H., Tsakloglou, P., Verbist, G. and Zantomio, F., 2012. Taxing home ownership: distributional effects of including net imputed rent in taxable income. Finkler, S.A., Smith, D.L., Calabrese, T.D. and Purtell, R.M., 2016.Financial management for public, health, and not-for-profit organizations. CQ Press. Fodor, A., 2015. The impact of taxation on company value. Friedman, M., 2013. The case for a negative income tax: A view from the right.Basic Income, p.11. Gogol, T.A., 2016. Accounting and taxation, and their impact on the development of small business in developed countries.Naukovyi visnyk Polissia-Scientific bulletin of Polissia, (4), pp.257-261. Khafizova, A.R. and Fassakhov, I.A., 2015. Development of the oil companies taxation system.Mediterranean Journal of Social Sciences,6(1 S3), p.20. Laux, R.C., 2013. The association between deferred tax assets and liabilities and future tax payments.The Accounting Review,88(4), pp.1357-1383. Weber, C.E., 2014. Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences.Journal of Public Economics,117, pp.90-103. Widerquist, K., Noguera, J.A., Vanderborght, Y. and De Wispelaere, J., 2013. Basic income: an anthology of contemporary research.

The Thing Around Your Neck- Adichie Paper free essay sample

This simple scarf not only breaks the barrier between two characters of different backgrounds but it units them as one. That same scarf also breaks a stereotype of a certain religion and brings these two characters that share different religious beliefs to become two women who are trying to survive. In the story, A Private Experience, the item of a scarf brought the main character Chika, a Christian woman, and another woman, who happened to be Muslim together as one. That same scarf also separated these two women because of their different ethnic backgrounds. When the two characters first meet Chika identified this other woman as a Muslim right away because of the thing that was around her neck. â€Å"And that she is Muslim, because of the scarf. It hangs around the woman’s neck now, but it was probably Roberto 2 wound loosely round her face before, covering her ears† (44). This simple piece of material classified this woman as a certain type of ethnic background and was the piece that separated these two characters. We will write a custom essay sample on The Thing Around Your Neck- Adichie Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page That thing around her neck was a barrier that caused Chika to group her into a separate group of people. Because of this â€Å"thing† around her neck, Chika saw her as a Muslim first, and a woman second. The scarf grouped these two people, who both were woman, into different groups of woman; based on their religious background. Just by looking at this item, Chika knew what type of Hausa-Muslim she was and where exactly she was from. Later on in this story, Chika used this same scarf that made them unequal to help her clean her cut and stop the bleeding, proving that these two characters can be in fact equals. The scarf that identified the Hausa-Muslim woman as a different person was taken off and placed on an Igbo Christian’s leg; uniting the two different woman as an equal. The one piece that disconnected these two women was the same piece that connected them to be the same. This scarf can also be seen as a breaking of the religious stereotype and proves to the reader that everyone is the same no matter what background or ethnicity they might be. Chika also read that Hausa speaking Muslims were very violent and not helpful towards non-Muslims. Later, Chika will read in The Guardian that ‘the reactionary Hausa-speaking Muslims in the North have a history of violence against non-Muslims,’ and in the middle of her grief†¦ she experienced the gentleness of a woman who is Hausa and Muslim† (55). The act of this Muslim woman taking off the thing around her neck, which classified her, and lending it to a non-Muslim woman broke the stereotype of Muslims. This Hausa -Muslim was the complete opposite of what the population thought Roberto 3 f her religion and she was in fact very thoughtful and caring. This Muslims act of kindness not only broke the stereotype of what the newspaper thought of her religion, but it also broke any differences that might have been between these two women. This Muslims kind soul united these two characters as one. Chika could have agreed with her readings of what Hausa-Muslims should act like, but her â€Å"private experience† with that one Muslim woman broke all stereotypes and all wrong feelings towards her religion and the Muslim people. The use of that â€Å"thing† that was around her neck not only united the two characters but it was used as a stereotype destroyer. The Hausa-Muslims actions towards a non-Muslim were not expected, but this woman’s kindness broke the â€Å"single story† of what her people were like and how they acted. This Hausa-Muslim woman was very kind and thoughtful towards a non-Muslim person, not only with her actions but also her words. â€Å"Wash your leg well-well. Greet your sisters, greet your people†¦ she hands the scarf back to Chika† (56). The woman’s thoughtfulness of Chika’s family and leg proves to the readers that she is not like all Hausa-Muslim people, and that Chika along with all non-Muslims should not characterize other religious backgrounds for acting a certain way. She was the complete opposite of a violent person; she cared for a woman with a different ethnic background because she knew that it was the right thing to do. She looked past their differences in appearance and religion and did what she thought was right. Later, Chika will learn that, as she and the woman are speaking, Hausa Muslims are hacking down Igbo Christians with machetes, clubbing them with stones† (44). Many Hausa-Muslims did in fact hate Igbo Christians, but this kind woman broke the stereotype of Muslims. This hate between the two different religions brought these two woman who Roberto 4 were supposed to â€Å"hate† each other and made them care for each other. She did not follow in the steps of her follow Ha usa-Muslims, and stood up for her own thoughts and beliefs towards non-Muslims. She could have ignored Chika and let her bleed out, but her caring personality was stronger than any stereotype that could be placed on a Muslim. Through Adichie’s words, this Muslim woman showed that love and caring could break any differences between people. This scarf shown in A Private Experience can be seen as a simple piece of clothing that characterizes a certain woman of a certain background. That scarf can be seen as an item that disconnected Muslims and Christians, classifying them as separate ethnic groups. But that same scarf can be seen s an item that units two different people, of two different backgrounds. That same item, which separated an Igbo-Christian and a Hausa-Muslim woman, was used to connect them. These two women used that simple scarf to look past their religious differences and to join them to be the same type of people. That â€Å"thing† that was around that Muslim woman’s neck separated her from others, but in the end it was that †Å"thing† that connected her differences with Christians and made both of these woman see the similarities that they both shared; breaking all stereotypes that these woman may have had towards each other.

Definition of Precipitation Reaction

Definition of Precipitation Reaction A precipitation reaction is a  type of chemical reaction in which two soluble salts in aqueous solution combine and one of the products is an insoluble salt called a  precipitate. The precipitate may stay in the solution as a suspension, fall out of solution on its own, or can be separated from the liquid using centrifugation, decantation, or filtration. The liquid that remains when a precipitate forms is called the supernate. Whether or not a precipitation reaction will occur when two solutions are mixed may be predicted by consulting a solubility table  or the solubility rules. Alkali metal salts and those containing ammonium cations are soluble. Acetates, perchlorates, and nitrates are soluble. Chlorides, bromides, and iodides are soluble. Most other salts are insoluble, with exceptions (e.g., calcium, strontium, barium sulfides, sulfates, and hydroxides are soluble). Note that not all ionic compounds react to form precipitates. Also, a precipitate may form under certain conditions, but not others. For example, changes in temperature and pH can affect whether or not a precipitation reaction will occur. Generally, increasing temperature of a solution increases the solubility of the ionic compounds, improving the likelihood of precipitate formation. The concentration of the reactants is also an important factor. Precipitation reactions are usually single replacement reactions or double replacement reactions. In a double replacement reaction, both ionic reactants dissociate in water and their ions bonds with the respective cation or anion from the other reactant (switch partners). In order for a double replacement reaction to be a precipitation reaction, one of the resulting products must be insoluble in aqueous solution. In a single replacement reaction, an ionic compound dissociates and either its cation or anion bonds with another ion in solution to form an insoluble product. Uses of Precipitation Reactions Whether or not mixing two solutions produces a precipitate is a useful indicator of the identity of the ions in an unknown solution. Precipitation reactions are also useful when preparing and isolating a compound. Precipitation Reaction Examples The reaction between silver nitrate and potassium chloride is a precipitation reaction because solid silver chloride is formed as a product.AgNO3(aq) KCl(aq) → AgCl(s) KNO3(aq) The reaction may be recognized as a precipitation because two ionic aqueous solutions (aq) react to yield a solid product (s). Its common to write precipitation reactions in terms of the ions in the solution. This is called a complete ionic equation: Ag  (aq)   NO3−(aq)   K  (aq)   Cl−(aq)  Ã¢â€ â€™ AgCl  (s)   K  (aq)   NO3−(aq) Another way to write a precipitation reaction is as a net ionic equation. In the net ionic equation, the ions that dont participate in the precipitation are omitted. These ions are called spectator ions because they seem to sit back and watch the reaction without taking part  in it. In this example, the net ionic equation is: Ag(aq)   Cl−(aq)  Ã¢â€ â€™ AgCl  (s) Properties of Precipitates Precipitates are crystalline ionic solids. Depending on the species involved in the reaction, they may be colorless or colorful. Colored precipitates most often appear if they involve transition metals, including the rare earth elements.

Stem Cell Reserch English 1301 Profe Essay

Stem Cell Reserch English 1301 Profe Essay Stem Cell Reserch English 1301 Profe Essay Trosey Egbujor Professor Tete English 1301 October 31, 2014 Embryonic Stem Cell Research Embryonic stem cell research dose it saves lives? Or killing new life? Some say it is murder, others say it is not because the embryo is not a living human being until it reaches eight weeks of fertilization. Is it immoral to allow the further destruction of embryos to be used to save one life yet kill another? Embryonic stem cell research is when scientists suck the entire stem cell from the embryo, terminating and using the stem cell it, to help fight disease like Bone- marrow disease, Parkinson’s and sickle-cell anemia although these disease have had great benefited from the stem cell research one can get the same results from blood found in the umbilical cord and placenta or even bone marrow. It’s immoral to use a living being when other means of research are available and has proven to be useful in the search for a cure in these diseases. Embryonic stem cell research should not be legal because the embryo is a living human being. There is life in the embryo from the time sperm and egg meet. Life is sacred at all stages of development. 60th human stem cell has been made these sixth embryos which held great promise that could lead to breakthrough therapies and cures. Former president George Bush gave federal money to support research on those lines and funded research on adult stem cells, such as bone marrow, fetal blood cells taken from umbilical cords and other adult stem cells found in skin, muscle and the intestine, and then all would be well. (Lui) stated â€Å"Human embryonic stem cell is often described as master cells able to develop into any other type of cell in the human body† (Lui 2). â€Å"Potential sources for human embryonic stem cell include embryo created via in vitro fertilization for either research or reproduction five to nine weeks old embryo or fetuses obtained through elective abortion and embryo created through cloning or somatic cell nuclear transfer† (2).â€Å"Stem cell which are derived from adult tissues such as umbilical cord blood or bone marrow are distinct from embryonic stem cell and do not naturally exhibit the same developmental characteristics or behaviors†(2). In 2007, researchers in Japan and the United States published report that they had successfully induced human somatic cells to exhibit pluripotent characteristics. This advancement notwithstanding many stem cell researchers continue to argue that embryonic stem cell procurement is necessary in order to provide among others things the gold standard against which other means of pluripotent stem cell procurement are measured†( 2,3)â€Å"In January of 1999 the General Counselor of Health and Human Services concluded that the Dickey Amendment’s prohibitions against the use of (HHS) appropriated funds for human embryo research would not apply to research using stem cells because such cells are not a human embryo within the statutory definition so (HHS) concluded that (NIH) could not fund research that used stem cells derived from the embryo† (4). Researchers discovered that using cells found in bone marrow, and umbilical cords from the birth of a child proved to work ju st as well in providing cures for Parkinson’s and sickle-cell anemia disease would not destroying human embryos. When George Bush was in office as President of the United States the government agreed to provide limited funding for research on the sixth stem cell line created prior to Bush taking office. In 2001 Bush believed that destroying embryos is immoral but since the lines had already been created before he took office he found no reason to curtail the research and using federal money for that would be alright. However, using federal funds to create new human embryos was out of the question and the federal government position on funding embryonic stem cell research has now changed for the better in the protection of the human

Answer 6 question about Japanese Economy Essay Example | Topics and Well Written Essays - 750 words

Answer 6 question about Japanese Economy - Essay Example On the contrary, the American society has yet not adopted anime as a popular medium of advertisement, and advertisements made in America ensure they are not used in advertisements. A2. In the current era, Japan is known for its holistic views regarding product development. The Japanese way of product development consists of six items that makes it different from other economies. These six items include the factor of built in stability, self-organization of project teams, the concept of multi learning, management of subtle control, fostering a culture of organizational transfer of learning, and finally overlapping development phases. A4. One thing everyone knows of who has been to Japan is the high use of vending machines. There are many reasons for the abundance of vending machines within Japan; however, for the purpose of this essay we will shed light at a few important ones. To start off Japan is cash based economy, and unlike other countries cash based transactions are a norm in Japan. This makes buying from vending machines much easier and comfortable for people rather than having to particularly buy from a store which charges cards. Secondly, Japan is a relatively safe country with significantly low crime rates. This makes tampering vending machines less likely, and therefore highlights the possibility of boosting sales through vending machines practically anywhere. Most importantly what needs to be noticed here is that the Japanese people prefer walking long distance rather than taking cars, therefore this helps companies to boost their revenue by placing vending machines at various places so they can be used by passerby’s to purchase things as they walk. A6. Japan is one of the top economies of the world. However, despite this fact the country finds it significantly hard to attract talent across the globe. While there are many reasons for this problem, the bulk of these