Just A Little Something To Digest. When It Comes To Farming,

Just a Little Something to Digest When it comes to farming, the image of an open green field and a little red barn may come to mind; however, the reality is much different. Since the industrialization of animal agriculture, the small farms we commonly think of have been consumed by large, congested factories called CAFOs, or Concentrated Animal Feeding Operations. The goal of these enormous factory farms is to produce large quantities of food as fast and cheap as possible. While this may sound ideal, the truth is that these â€Å"super farms† are not a sustainable method of food production. They pose a huge threat to our environment and cause sickness in humans. Due to the greed and influence of large corporations, production is put before the†¦show more content†¦As reported by a study made by the University of Kentucky in 2014, the purpose of the insecticides is to â€Å"transform cow manure from a breeding ground for fly maggots into a lethal substrate that kills the maggots† (Hamilton 240). While the chemicals may sound like a solution to one problem, they actually disrupt the waste’s ability to be recycled by soil, creating an emissions machine (Hamilton 240). Additionally, all this manure, natural or modified, is advertised by corporations to be repurposed as fertilizer or stored and treated safely in lagoons, but the extreme amount of manure being produced from CAFOs can not be reused in the way companies say it is reused. Overwhelming amounts of manure are lathered over fields, and the soil cannot retain or reuse a majority of the resources, especially soil tainted by insecticides. Unable to decompose, the waste releases toxic gases into the atmosphere. Another strategy of handling waste is pumping huge lagoons full of livestock manure. These lagoons and lakes are fermenting pots of chemicals which release into the atmosphere, perpetuating the warming of the earth. Not only do these lagoons pollute the air, but they also damage drinking water sources. Leaks and overflows are much too common in waste lagoons, contaminating surrounding water sources (Hayes and Hayes 100). According to the EPA, â€Å"The mishandling of manure has resulted in contaminated drinking water sources forShow MoreRelatedAttention Global Citizens : Why Shouldn T We All Become Vegans?916 Words   |  4 Pagessaving our planet. What he fails to relay to his readers is just how incredibly multifaceted the issue itself and the facts surrounding it truly are. Some research actually suggests that there are some vegetables that actually produce more emissions than some meat products. According to Shrink That Footprint’s founder and author of the article Compa ring Carbon Foodprints, Lindsay Wilson demonstrates how different food groups compare when it comes to â€Å"how carbon intensive it is for Americans to get theirRead MoreThe Ethics Of A Vegetarian Lifestyle Essay1208 Words   |  5 Pagesleast a more ethical consumption of meat. Factory farming is responsible for about 18% of the green house gas emissions these days. The living conditions for the animals are brutal all the way to their death. They live in tight, unsanitary conditions. The poor living conditions topped with low moral for the animals’ causes a great deal of antibiotics to be administered just to keep the animals alive enough to get to the slaughter house. These are just a few of the environmental and ethical reasons peopleRead MoreThe Issue Of Genetically Modified Organisms1752 Words   |  8 Pagesthinking what all they’ve heard about GMOs might be false. Everything looks good on paper though. It isn’t very clear to customers what they are ea ting when they purchase GMO foods because there is no labeling. Vegans or Vegetarians could accidentally eat plant based foods that contain the genes of an animal. A person with an allergy could unknowingly digest a certain ingredient and be unexpectedly effected. Some of the effects of GMOs on human health can be unpredictable. The chemical compounds foundRead MoreThe Ethical Theories Of Ethics2607 Words   |  11 Pagesmorally obligated to follow a certain set of rules. One of the most well known deontologists is Immanuel Kant. He came up with how we should morally live based on deontology. He believes that an action should not have any motives behind it; it should just be the moral obligation. There is the categorical imperative that is if you aim to be ethical, moral, good, that means never treating anyone as a mere means. A mere means is using someone or an act of manipulation. He came up with universalizationRead MoreHuman Nature2511 Words   |  11 Pagesimportant than the similarities. People desire to have connections with those in their environment, for the bonds of kinship are the strongest of all relationships. Kinship, as defined by Dr. Crandall, is â€Å"about a sense of belonging and being part of something, about human feelings that we all experience but can never properly describe† (Crandall 53). Kinship often occurs with in a family unit, but may also occur outside of the family. It unites people and can result in advantageous or damaging bondsRead More Factory Farmers: Americas Very Own Bullies Essay3879 Words   |  16 Pagesthe average number of chickens on a given egg farm in the United States was 100, but now the average number is a shocking 10,000 chickens (â€Å"Factory Farms† 4). The reason for the increase of chickens has to do with new and cheaper technology developed just after World War II. The new technology increased the number of chickens, while it had the opposite effect on dairy and meat cows, their numbers went in the o ther direction. The number of cows used for milk was cut by more than half between 1950 andRead MoreEarthworms1911 Words   |  8 PagesHow Does Temperature Effect Earthworms? Introduction When one thinks of earthworms usually one thinks about slimy and nasty creatures that are only used for fishing. Wrong! If there were no worms on earth, farms and many plants could not be properly maintained. This paper will explain how important earthworms are to the earth and to our environment. In addition, this paper will cover the origin of an earthworm, the anatomy and other important characteristics. Origin TheRead MoreImmigration in the Workplace2277 Words   |  10 Pagesillegal immigrants but the facts show that sense 2005 the number of illegal immigrants has grown. The United States government grants over 1 million immigrants citizenship a year. This means that the U.S. government is allowing immigrants to come to America legally. When immigrants get desperate, they enter the country illegally. Illegal immigrants enter not because there is no proper way to become a U.S. citizen but because the legalization process is long, it costs money to the individual, requires themRead MoreProblems of the Food System Essay2113 Words   |  9 PagesWe live in an age in which we have come to expect everything to be instantaneously at our fingertips. We live in an age of instant coffee, instant tea, and even instant mashed potatoes. We can walk down the street at 5 in the morning and get a gallon of milk or even a weeks worth of groceries at our discretion. Even though it is great that f ood is now readily available at all times, this convenience comes at a price, for both the producer and the consumer. Farmers are cheated out of money and areRead MoreEssay on Ian Wilmut and the Cloning of Dolly4070 Words   |  17 PagesNext, Wilmut implanted the egg into an ewe of a Scottish Blackface who became Dolly’s surrogate mother. Five months later, Dolly was born (Wills, 22). Wilmut used three different breeds of sheep so it would be apparent that Dolly’s genes did not come from her surrogate mother nor the egg donor, but from the six year old, Finn Dorset. In addition, in order to account for problems such as cells being in the wrong stage, or having the wrong set of genes turned on, or having cells that are too metabolically

School Finance Article Analysis Free Essays

After the Second World War, there has been a dramatic increase on school finance in the United States. Through the article, Guthrie explains some of the critical incidents that contributed the considerable increase of the per-pupil expenditures in public elementary and secondary learning institutions. Upon reading the article, one should have an understanding on how do certain events affect per student spending in America. We will write a custom essay sample on School Finance Article Analysis or any similar topic only for you Order Now Some of the factors cited by Guthrie are the constant expansions regarding the services offered by schools, more pricey specialized classes on high school students, and special education programs. Also, Guthrie includes that grants for students from disadvantaged backgrounds and those with disabilities make a contribution to increased costs. In the article, Guthrie suggests that it is very likely that the increasing expenditure on school finance continues. With this, the author offers some solutions to be considered to put a halt or, at the least, control its growth rate. Some of these are privatization and contracting. Just like the article states about the increasing per student expenditure, school finance in Massachusetts is also affected by the factors stated earlier. Thus, one can say that Massachusetts is on its way on a much higher education budget. In the event that the education status in Massachusetts will continue (that is, its school’s productivity is increased), there can be a possibility that the trend will snap, thus making the funds for public elementary and secondary schools could be minimized. How to cite School Finance Article Analysis, Papers

Integration of Corporate and Shareholder Taxes

Question: Discuss about the Integration of Corporate and Shareholder Taxes. Answer: Introduction: In the present scenario, Kit is residing in Australia, but he spends most of the time in an oil rig of Indonesia; where he was recruited for his job in Australia. He is living in Australia from last four years with him family in his own house. The salary is remunerated directly into the bank account with Westpac Bank Ltd. in Australia. All the investment comprising dividend income remains in Chile. One month off is provided to him after every two months, and after these occasions, he meets with his family members either in Australia or at some other place for holidays. The primary test which is conducted for tax residency is known as a resident test. In case a person resides in Australia the same is considered as resident for tax purpose,and there is no need to apply another resident test. In case the person does not satisfy the resident test, he or she is still considered as Australian resident if any one of the three situations is satisfied by him. The prescribed three situations are as follows: Domicile Test: In case the person in domicile, i.e. your permanent home is in Australia, and the taxation officers are satisfied that your permanent place of abode in not Australia. Thus, it can be said that the onus of proof remains on those who assert a new domicile choice and appeals that their domicile of origin is lost (Graetz, and Warren, 2016). 183 Day Test: In case the person is actually present in Australia for more than half of financial year without any break or with breaks than it is assumed that you have a constructive residential house in Australia. The same is deemed to be assumed unless it can be proved that the person is usually outside Australia and having no purpose of taking up residence in Australia. Superannuation Test: The test assures that the Australian government employees employed outside Australia are treated as a resident for the taxation purpose (Harding, 2013). An explanation is also provided by the Commissioner relating to residency provisions that the length of time for which a person is present in Australia does not itself ascertain whether he or she is resident or not. Though, importance is given to continuity or habit consistent with someone residing who resides in Australia. The other factors which are considered are: Family and Employment/ business ties. Social and living arrangements Purpose of presence Social and living arrangements (Tax residency for individuals the domicile test. 2013/) Analysis of the case In the present case as Kit has a permanent house is Australia, according to the facts provided and his family is living there; he will be deemed to be a resident of Australian for taxation purpose. Thus if a person is deemed to be a resident of Australia has to provide details regarding his income from all the resources and has to pay tax liability on the same.Income earned through all direct and indirect sources is included in assessable income, and the tax is payable on same. However, Kit is an Australian resident according to provisions available in Domicile test as well as in accordance with the explanation provided by the commissioner. Taxation of Salary and Investment Income Salary is taxable as per provision of Sec 6-5 ITAA 1997. The present tax-free threshold for resident individuals in $18200 and the same will be available to Kit. The other provisions of specified sections will also apply accordingly.The dividend received on share portfolio will be taxed in accordance with provisions available in Section 6-10 of ITAA 1997 (Dividend Income, 2017). As per these provisions usually, a dividend is paid as money or credited with bonus shares. In case the company pays or credits the dividend the same would be applicable for franking tax offset.According to Steen and Peel, (2015), the same is also called imputation credit, and it is to be appropriately shown on the return for the purpose of availing this benefit. In case the same information is not in accordance with the amount declared on the return of taxpayer. It will prescribe the details with comparison with information which the department is having,and rectification is done accordingly. Explanation of Outcome: The high court concluded in specified case that the nature of gain produced from a business i.e. whether it is of income nature of relating to capital character it is majorly dependable on the character of existing transaction and business and relationship between the transactions through which gains have been produced (ATO Interpretative Decision. 2014). The same provisions were pertained for ascertaining conclusion in the case of AA Finance Ltd v CIR (1994)16 NZTC 11383. Explanation of Outcome: The decision which was provided through this case was that the authority for the ordinary realisation of an asset in an enterprising way was on capital account. The taxpayer was having the intention of availing maximum benefit as the available land was no more suitable for original business, and thus he was selling off the same. Thus the court provided a decision in favour of the taxpayer as he was not engaged in the business of developing and selling, but he was merely disposing of the capital asset in best possible manner. Explanation of Outcome: It was unanimously held by High Court that the steps were taken by the taxpayer were for more that advantageous realisation of a capital asset; thus the activities deemed to be assumed as constituted a business of land and development (Taxation Ruling,2014) . The same gave rise to assessable income. The decision was taken by considering three issues: Whether business of land and development exist (ordinary usage vs.concept of income) Application of section 26a and its relationship with section 25 of ITAA97 Explanation of Outcome: It was concluded in the above case that for the purpose of satisfying taxable purpose requirement it is necessary that the project of the taxpayer must be an income- producing activity (Capital Gains Tax-Subdivision. 2015). In the present scenario, the project of the taxpayer was subdividing and trading capital asset which was available as capital land. Thus, according to the provision of paragraph 36 of Taxation ruling, it was concluded by the court that gain realised on investment will be not treated as income even in the case the individual present the same recognition in an enterprise way. In the present case as provision available in paragraph 40-840 (2) (c) of Income Tax Assessment Act 1997 were not satisfied; therefore no transactions are being conceded with a profitable objective in accordance with provisions of Subdivision 40-I of ITAA 1997. Explanation of Outcome: It was decided in above case by Federal Court that the profit from the subdivision and sale of property proportions is not assessable under the provision of section 25 (1) as well as 25A of ITAA 1997.It was argued by the taxpayer that subdivision and trading of property proportions, thus the same is the realisation of the capital asset and not a transaction of profitable business (Capital Gains Tax-Subdivision., 2015). Further,in the present, the profit which is derived is not from the conduct of the business of selling and subdividing land mere represent the realisation of the capital asset. Explanation of Outcome: In above-specified case, the income was received by the taxpayer as a result of isolated transaction i.e. acquired land for working and sold the sand subsequently. Thus the income was treated as ordinary income by the High Court in accordance with provisions of section 25 (1) of ITAA 97. The profit arise from the resumption of land was treated as assessable profit as the ultimate purpose of the taxpayer was to make a profit and the same was assessable under section 26 (a). Explanation of Outcome: The decision in the present case was distinguished on the basis that the property was used as a mine for a longer period in comparison to farming. Thus the proceeds received from the sale of subdivided land which was acquired for the purpose of farming were treated as a realisation of a capital asset. Explanation of Outcome: It was concluded by Federal Court in above case that the sale of land was assessable under section 25(1) (Taxation Ruling, 2014). In the present case, the person enters into a business which was for the purpose of profit making. Thus as the property was attained with the objective of receiving profit the venture is not regarded as investment and profit from the same is treated as income for the purpose of section 25 (1). References Steen, A. and Peel, V., 2015. Economic and Social Consequences of Changing Taxation Arrangements to Working Holiday Makers. J. Austl. Tax'n, 17.Pp.225-230. Harding, M., 2013. Taxation of dividend, interest, and capital gain income. Graetz, M.J. and Warren, A.C., 2016. Integration of Corporate and Shareholder Taxes. Dividend Income. 2017. [Online]. Available through https://www.ato.gov.au/individuals/data-matching-letters/types-of-letters/dividend-income/. [Accessed on 2nd May 2017] Tax residency for individuals the domicile test. 2013. [Online]. Available through https://talktoataxpert.wordpress.com/2013/03/10/tax-resdidency-for-individuals-the-domicile-test/. [Accessed on 2nd May 2017] ATO Interpretative Decision. 2014. [Online]. Available through https://law.ato.gov.au/atolaw/view.htm?docid=aid/aid2002483/. [Accessed on 2nd May 2017] Taxation Ruling. 2014. [Online]. Available through https://law.ato.gov.au/atolaw/view.htmldocid=TXR/TR923/NAT/ATO/00001. [Accessed on 2nd May 2017] Capital Gains Tax-Subdivision. 2015. [Online]. Available through https://austaxpbr.com.au/document/PBR. [Accessed on 2nd May 2017]

Plato And Aristotle Essays (2179 words) - Ancient Greek Philosophers

Plato And Aristotle Plato, a Greek philosopher was among the most important and creative thinkers of the ancient world. He was born in Athens in 428 BC to an aristocratic and well-off family. Even as a young child Plato was familiar with political life because he's father, Ariston was the last king of Athens. Ariston died when Plato was a young boy. However, the excessive Athenian political life, which was under the oligarchical rule of the Thirty Tyrants and the restored democracy, seem to have forced him to give up any ambitions of political life. In 388 BC he journeyed to Italy and Sicily, where he became the friend of Dionysius the ruler of Syracuse, and his brother-in-law Dion. The following year he returned to Athens, where he devoted his time to research and instruction in philosophy and the sciences. Most of his life thereafter was spent in teaching and guiding these activities. In 347 BC Plato died, while he's published writings all still live. They consist of some 26 dramatic dialogues on phil osophy and related themes. The philosopher Socrates was a close friend of Plato's family as well as his teacher. Plato's writings attest to great influence on him. This could be a good explanation to why Plato uses Socrates to voice his own opinions about his Ideal State. Book I of Plato's Republic, beings with Socrates, Cephalus, Polemarchus and Thrasymachus discussing justice. Each give their own meaning of justice or dikaiosyne. Cephalus says justice is truth telling and debt paying. He views justice this way because he is an honest and just businessman. Polemarchus, who is Cephalus's son, agrees with Cephalus's definition, but continues by saying justice, is giving each his own due. By this he means, helping one's friend. Finally, Thrasymachus, who is a sophist, defines justice as the advantage of the stronger. Justice is not to the advantage of everyone but to the advantage of the rulers. Socrates proves that justice brings unity to any group of people, because it allows them to trust and rely on one another. The discussion of justice is continued in the beginning of Book II. Glaucon enters the conversation and he divides all things into three categories: 1) Those that are pleasurable for themselves and their results, 2) Those that bring good results, but with difficulty, and 3) Those that bring no results, but are pleasurable. Glacon then asks Socrates which category justice falls within. He replies by placing it in the first category. ?I myself put it among the finest goods, as something to be valued by anyone who is going to be blessed with happiness, both because of itself and what it comes from? (Republic, Book II 358a). Glaucon claims that the general view of justice lies in the second category, the mean between two extremes. Glaucon defends his argument by using the example of the ?Ring of Gyes,? a magical ring that turns its wearer invisible. He continues to argue that if humans were given the opportunity to be unjust without getting caught or without suffering any punishment or l oss of good reputation, they would naturally choose a life of injustice, in order to maximize their own interests. Now the issue at hand is to prove whether it is more beneficial to lead a just or unjust life. In an attempt to provide a satisfactory definition of justice, Socrates tries to make an analogy between the justice of an individual human being and of an entire society or city. He then begins to build and imaginary city. Socrates defines the basic city as the Health City opposed to a Feverish City. Socrates states that the fundamental needs of human beings in the society are food, shelter, and necessary clothing and things needed for production. However, Socrates is aware that the people of this city will want more then just the bare necessities. He continues to build this political correct city by manipulating a number of different things such as; adding a specialized class of soldiers, adding guardians, controlling any false information (censoring), creating men and women equal, and balancing their education between philosophy and physical training. Finally, Socrates just city is built. Now that Socrates has built his just city

Playing with Titles

Playing with Titles Playing with Titles Playing with Titles By Maeve Maddox Sometimes writers need to take time out from the slogging business of writing to play a little. This week several members of my critique group had a little fun with a feature at Lulu.com. The Titlescorer is an interactive feature that purports to analyze a book title in terms of how likely it is to find its way to the bestseller list. According to the information at the site, a research team analyzed the title of every novel to have topped the hardback fiction section of the New York Times Bestseller List during the half-century from 1955 to 2004 and then compare[d] them with the titles of a control group of less successful novels by the same authors. The data is based on about 700 titles. If you type in the titles of some bestsellers you’ll find yourself wondering how the research team arrived at its conclusions. Some blockbusters come up with â€Å"a 10.2% chance of being a bestselling title.† Along with typing the title, you have to choose from a couple of drop-down menus that ask you to specify â€Å"grammar type† and indicate part of speech. Depending how you answer, The DaVinci Code can score as high as 35.9% or as low as 10.2%. I’ll have to admit to having spent more time than I should have playing with it. No matter what combinations I tried, the highest score for any title I was able to come up with was 59.3%. One of my colleagues put in a title that scored 65%. I wouldn’t be too influenced by the results you get for your title, but playing around with the Titlescorer is as good a way as any to hash out your ideas. Just don’t play too long. That draft is waiting. 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 Freelance Writing category, check our popular posts, or choose a related post below:Is She a "Lady" or a "Woman"?Comma Before ButThe Two Sounds of G

A Case Study On Brand Equity Marketing Essay

A Case Study On Brand Equity Marketing Essay Brand equity can be viewed both as an intangible or tangible asset and or liability. The tangible being the monetary value of a brand and best viewed as the amount of additional income expected from a branded product over and above what might be expected from an identical, but unbranded product. To best illustrate this point would be a supermarket, they frequently sell unbranded versions of name brand products. The branded and unbranded products are produced by the same companies, but they carry a generic brand or store brand label like No Name or Home brand. Store brands sell for significantly less than their name brand counterparts, even when the contents are identical. This price difference is the monetary value of the brand name. However, according to (Aaker,1996) the most important assets of any business are intangible: its company name, brand, symbols, and slogans, and their underlying associations, perceived quality, name awareness, customer base, and proprietary resources su ch as patents, trademarks, and channel relationships. The intangible value associated with a product that can not be accounted for by price or features is illustrated by globally renowned company Nike. I has created many intangible benefits for their athletic products by associating them with star athletes. Children and adults want to wear Nike’s products to feel some association with these star athletes (â€Å"be like Mike.† ) The marketing image that has been created for Nike is the driving force of the demand for the products rather than the physical features. Buyers are willing to pay extremely high price premiums over lesser known brands which may offer the same, or better, product quality and features. Ideally brand equity is a set of assets (and liabilities) linked to a brand’s name and symbol that adds to (or subtracts from) the value provided by a product or service to a firm and/or that firm’s customers.(Aaker,1996) These assets, which comprise brand equity, are a primary source of competitive advantage and future earnings. (Aaker, 1996) The overall description of Brand Equity incorporates the ability to provide added value to company’s products and services. This added value can be an advantage to charge price premiums, lower marketing costs and offer greater opportunities for customer purchase The assets/ advantages of brand equity: Allows you to charge a price premium compared to competitors with less brand equity. Strong brand names simplify the decision process for low-cost and non-essential products. Brand name can give comfort to buyers unsure of their decision by reducing their perceived risk. Maintain higher awareness of your products. Use as leverage when introducing new products. Often interpreted as an indicator of quality. High Brand Equity makes sure your products are included in most consumers consideration set. Your brand can be linked to a quality image that buyers want to be associated with. Offer a strong defense against new products and new competitors. Can lead to higher rates of product trial and repeat purchasing due to buyers’ awareness of your brand, approval of its image/reputation and trust in its quality.

Balance Sheet, Income Statement and Objectives of Accounting and Firms Assignment

Balance Sheet, Income Statement and Objectives of Accounting and Firms - Assignment Example Contra Asset accounts are accounts that are offsetting accounts for certain asset accounts which are often called valuation allowances. Credits increase contra asset accounts, and debits decrease these accounts. Accounts such as doubtful accounts, and accumulated depreciation. Liability accounts are accounts that increase credits and decrease with debits. The examples of the liability accounts are accounts payable, long-term debt (loan), taxes payable and wages payable. Contra liability accounts are accounts that are offsetting accounts for certain liability accounts which are often called valuation allowances. Debits increase contra liability accounts, and credits decrease these accounts. The short-term portion of the mortgage payable is an example of a contra liability account. The accounts in the income statement are closed out every ending period and transferred to Retained Earnings and entered into the Income Statement. The two types of accounts used in the Income Statement are called Revenue and Expense accounts. Assumption: Cash would increase thus increasing the Cash account in the Balance Sheet, and Equity would increase thus increasing the Equity account in the Balance Sheet. Both sides of the Balance Sheet increase by $5000. The primary objectives of accounting are to fairly present the financial information in the financial statements with necessary disclosures in accordance with Generally Accepted Accounting Principles (GAAP) so that users of the financial statements can use them to make informative decisions. This fulfills one of the main objectives which is to give assurance to the public about financial statements. The main objective of the firm producing financial statements is to monitor business performance throughout the year and possibly compare with past results. When comparative financial statements are compiled, a better understanding of the level of consistency can be obtained.