Write a policy brief for the following client ..national government Essay

Compose a strategy brief for the accompanying customer ..national government authorities on whether the ascent in against legislative issues assessments ought to be of concern - Essay Example The political class has consistently collected advantages to the detriment of the individuals they guarantee to speak to. To dispense with the ascent of hostile to political feelings, the patriotism conclusions must be advanced through evenhanded dissemination of assets. Self-serving government officials have made the people build up a solid abhorrence for legislative issues. The low political intrigue and hostile to political estimations can be defeated through deliberate advances comprehend the necessities of customary individuals. Along these lines, legislators should set aside some effort to examine with their strategies with the general population in any event, when they are possessing ground-breaking positions. It is suggested that legislators make approaches through consultative procedures. Organized dynamic procedures ease pressure and diminish against political suppositions. In numerous pieces of the world, individuals have been creating upsetting from legislative issues. The determination in estrangement has been expanding. As per Hansard - Audit of political inclusion , the beginning of the 21st century appraisal showed the craving of the British individuals to have important and noteworthy improvement in the administration and political frameworks. More than six out of ten Britons had next to zero confidence in the political frameworks. An expanding number of individuals have lost certainty on the political framework. This has been unmistakably observed through the longing to have an update of the discretionary framework. The center has been to make a framework that is comprehensive and intelligent of the requirements and wants of the individuals. Political interest by residents is a multidimensional issue. The ascent of hostile to political conclusions has been mixed by poor administration and harshness from the authority. There is a critical need to create strategy that empowers comprehensiveness and political value (Hansard Society 2011, 17). There are calls to increment and build up the political limit of the residents and to set up new legislative issues that regard with worries of the

Thomas Payne's 'Common Sense vs. James Chalmer's Plain Truth Essay

Thomas Payne's 'Presence of mind versus James Chalmer's Plain Truth - Essay Example In Europe the idea of majority rule government was particularly held in disdain. Fundamental this mentality was the conviction that the normal man was unequipped for administering himself, being normally ailing in knowledge, ethicalness and honorability. Hence rulers designated by God accomplished crafted by shielding the countries from dissolving into political agitation and brutality. Extraordinary Britain during the 1700s was a case of a protected government. It had a ruler, certainly, however throughout the years he had gone from being an outright despot to one of numerous arms of government, with his capacity checked to a degree by sanctions, Parliament and the English open. To faithful English subjects this framework appeared to be very reasonable. It dodged the abundances of authoritarian principle while likewise guaranteeing that the shameful laborers were kept in line. Much progressively, an eager everyday citizen may even ascent to a place of riches and moderate unmistakabl e quality †however he would likewise be not exactly an aristocrat. Instances of British subjects who accomplished these levels are George Washington, Benjamin Franklin and Thomas Jefferson, who might later be the central engineers of the American Revolution. For some in the American states, in any case, past British guideline was a senseless time misplacement that must be cleared away, with the goal that the legitimate leaders of society, the individuals themselves, could really self oversee. One of the most vocal and expressive of these profligates was Thomas Paine. Paine’s Common Sense was in excess of a political tract. it was in itself a progressive method of looking for political change. As referenced previously, the possibility that the basic individual was able to pass judgment on issues of state was commonly viewed as silly. The set up see was that individuals of unrivaled reproducing, with titles and having all the advantages of old style instruction, were the m ain ones who were skilled to pass judgment on issues relating to a country all in all. Paine talked legitimately against this view, considering the British government a degenerate organization that administered ineffectively, abused the people and lived parasitically off of the product of other’s works while creating little of significant worth. In one area he says this most obviously: In England a ruler hath minimal more to do than to make war and part with places; which in plain terms, is to ruin the country and set it together by the ears. A pretty business in fact for a man to be permitted 800,000 real a year for, and revered into the deal! Of increasingly worth is one genuine man to society and in seeing God, than all the delegated rascals that at any point lived. Paine upheld nothing not exactly the disintegration of the government, to be supplanted with a congress of agents that would be legitimately chosen by the individuals and straightforwardly responsible to them f or their overseeing choices. The congress would have a president that it would choose, and any enactment that became law would require a 60% larger part of votes. The genuinely extreme thing about Common Sense was the thoughts it proposed as well as the way it which it did as such. Before its distribution political treatises were composed by men of letters, and made overflowing references to medieval and Renaissance scholastics, prestigious logicians and researchers known uniquely to the profoundly instructed. Paine adopted an alternate strategy. He utilized no Latin and no long ivory tower contentions. Rather he wrote in immediate, basic language effortlessly comprehended by ranchers, vendors and gifted exchanges individuals. (Smith 69)Even the

Global Food Security & Sustainable Development-Free-Samples

Question: Discussion the fundamental current talks comparable to nourishment security inside the setting of worldwide citizenship and worldwide morals. How has this issue changed after some time and what are a portion of the worries for what's to come? Answer: Today, giving ample, sound and nutritious nourishment has gotten one of the significant issues on todays time. Inspecting the various weights of under nourishment and overweight and micronutrient insufficiencies has additionally got one of the urgent issues to be sifted through. The nourishment security assists with centering and guarantees the world to give the sustenance that is useful for prosperity and self-improvement also. It likewise ensures that the world is creating enough calories in tremendous mass so as to limit craving and protect the endurance of the individual. The costs like wellbeing, natural, financial will be generous if the game-plan isn't changed when there comes an issue to take care of the entire world. There additionally exists some good and moral ramifications that will empower to build up some cultural choices with respect to nourishment security that has the significant effect on the sustenance results. The significant features that are to be taken under the fundamental current revelations corresponding to the nourishment security inside the setting of worldwide citizenship and worldwide morals are to be referenced underneath. Security of nourishment chiefly centers around creating and devouring the enough number of calories. The major moral issues in settling on and making cultural choices with respect to the sustenance. The moral exchange offs that happens between the nourishment objectives and natural maintainability. A few ways to deal with nourishment security examination inside the setting of worldwide morals. A three stages to distinguish the fundamental driver of nourishment instability Eating is a horticultural demonstration that which was composed by Wendell Berry in 1990. Today, about 800 million individuals over the world are experiencing the issue of nourishment instability. Out of each three individuals, one individuals is profoundly troubled with the issues of lack of healthy sustenance which goes under the outfitted worldwide nourishment framework. It reverberates that eating is a moral demonstration. At the point when we eat, it is characterized that we are unquestionably something other than being a customers. At whatever point we eat, it includes a few good choices with regards to numerous customs, societies that adversy affects the human nourishment in a globalized manner. Inappropriate nourishment is characterized as a scourge on the planet. Not having the enough measure of supplements, medicinal services, and great condition prompts weight and can likewise cause some genuine impact on the efficiency and wellbeing also. In light of the absence of sustenance, one may endure to early passing. Early demise of moms, newborn children, disabled mental health and hopeless sicknesses additionally tangle happens without nourishment which can prompt unforeseen weakness of the person too the poor advancement in the financial state of the nation. There are numerous moral issues with respect to the sustenance. Taking care of the world in an appropriate manner is profoundly established in morals. There are some major moral worries that assists with forming the strategy, and responsibility of the sustenance field. Some of them are given beneath. Sustenance inclusivity is one of the issue. The issue of nourishment ought to be considered as the exceptionalism in our current society. Nourishment is basic piece of human capacity since it encourages us to exist on the planet and there are frequently a few social issues identified with nourishment that place on the regular schedule. One of the acclaimed saying is for getting healthy, the kind of food you eat is everything has demonstrated to be valid. We pick nourishment as indicated by our qualities and convictions and the relationship with the nourishment originates from the association which is profoundly expanding in the globalized world. Along these lines, to comprehend the estimation of the nourishment with the setting of building up the sustenance results, one must beginning with the profoundly settled structure of the nourishment security. There are significantly three moral difficulties that are being confronted which assists with precluding the inclusivity of sustenance are recorded underneath. The significant test is to ensure that the all the residents over the globe are equipped for including the nutritious nourishment inside the current nourishment framework. The following test is to accomplish the sustenance results in view of the multi-confronted multifaceted nature of the nourishment. Also, the third test is the how nourishment security is caught and estimated structure the point of view of sustenance which gives the off base picture. Nourishment has a few ramifications that should be consolidated so as to arrive at the normal objective that remains past the nourishment. Just concentrating on the perspectives that is identified with nourishment and amount of calories that are expended has happened to the significant concerns. There are a few confinements on what are the upgrades that should be possible to change the wholesome status of the populaces. It further makes an understanding and some major moral issues too with the setting of worldwide nourishment security. Nourishment security must be estimated with a few markers and focuses on that will guarantee the potential activities and responsibility towards the entrance of sufficient nutritious nourishment. Guaranteeing the sufficient nourishment for all the residents in the globe mirror the dietary quality (Burchi, 2015). The other moral issue is the ramifications of coming to the most helpless. In the field of nourishment, it is imperative to know and comprehend who one who is generally powerless against lack of healthy sustenance is. It tends to be in two structures for example under nourishment and overweight. It is additionally extremely essential to create and comprehend the drivers that are the significant reasons for helplessness and what are its causes and related outcomes too. The separation in the discernments can produce to undervaluation of the considerable number of commitments which have an antagonistic effects on the nourishment security and sustenance security. The vulnerabilities for nourishment is covering yet then they are likewise particular to the exposures to nourishment instability. There are significantly two fundamental viewpoint that inspects the defenselessness with the assistance of two focal points for example an under sustenance point of view and the other one is obesogen ic condition viewpoint. Under nourishment viewpoint incorporates the person who have expanded supplement necessities at some particular purposes of the lifecycle fundamentally small kids and immature young ladies, pregnant young ladies and some lactating ladies too. The essential wholesome requirements for babies remember issues for development, subjective turn of events and enduring profitability into significant adulthood (Fanzo, 2015). Obesogenic condition point of view incorporated the moral thought that are identified with the jobs and duties of a people, schools, workplace, eateries, general stores and government. Heftiness isn't brought about by just one factor in disengagement instead of it is a multi-sectoral. There are numerous moral contemplations that are to be taken on most noteworthy need. Initial one is that creation is endeavoring to keep a match with the present interest. The expansion in the interest seriously affects the atmosphere and human wellbeing. Over devouring and raising interest has produced some major moral clash for the domesticated animals that guarantees the creature government assistance and impediments of the channels in nature. Today, the world is confronting a genuine starvations and yearning issue since 33% of the worldwide grain crop creation is utilized to take care of the creatures. This has consequently made moral quandary like whom to take care of for example either feed to individuals that are experiencing hunger or to take care of creatures that assists with staying aware of all the extravagance diets of the center range. Second one if the high worth nourishment will be effectively satisfactory on the grounds that they are significant for strength of the human, at that point their dissemination and access to it is at present not evenhanded. Today governments and numerous organizations are directing a progressing programs that will assist with improving the chain required for the animal source nourishments like setting low salary, goat cultivating and including milk creation. There are some low asset sources that must be considered so as to fill the holes of the supplements that exists in all the nations. Muscle and organ meats from domesticated animals are the low asset sources while cultivated fish, creepy crawlies and plant nourishments are the high asset sources. From nourishment security and natural viewpoint, discovering the moral issues needs incredible and centered endeavors so as to limit the utilization of creature items in nations with elevated level of pay. The decrement in the creature source nourishments will assist with meeting the national ozone depleting substance discharge targets and furthermore decline the long periods of life that occur because of heart infections. Nourishment frailty can results due to the absence of instruction and wellbeing capacities that assists with establishing people prosperity. Accordingly, it tends to be reasoned that there are some major moral issues which are exceptionally included and ought to be sifted through in increment the monetary state of the nation. The issues in the nourishment field has become a test in the ongoing years. One must have total information on all the qualities that he/she needs to maintain for a sound and reasonable worldwide nourishment framework. One must know about all the supplements that he/she eats on their day by day life and the measure of calories that a specific nourishment holds. References Fanzo. J, (2015), Ethical issues for human sustenance with regards to worldwide nourishment security and economical turn of events, saw on sixth February, 2018. Accessible on: https://www.sciencedirect.com/science/article/pii/S2211912415300158 Burchi. F Muro. P, (2015), from nourishment accessibility to wholesome abilities: Advancing nourishment security examination, saw on sixth February, 2018. Accessible on: https://www.sciencedirect.com/science/article/pii/S0306919215000354

2011 Three-year Top Performing Direct Plans Q3

Savingforcollege.com ranks the performance of direct-sold 529 plans. Direct-sold plans are those that consumers can enroll in without using a broker. We have prepared both one-year, three-year and five-year performance tables. To prepare this ranking, we compared a subset of portfolios from each 529 savings plan. We selected portfolios based on their mix of stocks, bonds and money market funds, which allows for an apples-to-apples comparison in seven asset-allocation categories. The lower the "percentile," the better the ranking. This ranking could be a useful tool for you when selecting which direct 529 plan might be right for you. Here are our 529 performance rankings as of September 30, 2011 for Direct-sold 529 plans. Three-year performance ranking (click here for one-year performance table and five-year performance table): Rank State Plan Percentile 1 Wisconsin EdVest (Direct-sold) 28.16 2 Kansas Schwab 529 College Savings Plan 31.62 3 Alaska University of Alaska College Savings Plan 32.94 4 Alaska T. Rowe Price College Savings Plan 33.41 5 New York New York's 529 College Savings Program -- Direct Plan 33.46 6 Nevada The Vanguard 529 Savings Plan 34.10 7 Maryland College Savings Plans of Maryland -- College Investment Plan 34.20 8 Utah Utah Educational Savings Plan (UESP) Trust 34.74 9 Pennsylvania Pennsylvania 529 Investment Plan 35.72 10 Indiana CollegeChoice 529 Investment Plan (Direct-sold) 37.01 11 Ohio Ohio CollegeAdvantage 529 Savings Plan 37.97 12 New Jersey NJBEST 529 College Savings Plan 38.40 13 Iowa College Savings Iowa 38.44 14 Colorado Direct Portfolio College Savings Plan 38.87 15 Virginia Virginia Education Savings Trust (VEST) 39.24 16 Michigan Michigan Education Savings Program 39.26 17 Nevada Upromise College Fund 39.29 18 South Dakota CollegeAccess 529 (Direct-sold) 40.80 19 Missouri MOST - Missouri's 529 College Savings Plan (Direct-sold) 41.38 20 Hawaii Hawaii's College Savings Program 43.28 21 Rhode Island CollegeBoundfund (Direct-sold, Alternative RI) 43.32 22 North Dakota College SAVE 46.55 23 Kentucky Kentucky Education Savings Plan Trust 46.72 24 Idaho Idaho College Savings Program (IDeal) 46.88 25 Arkansas GIFT College Investing Plan 47.03 26 Georgia Path2College 529 Plan 47.04 27 North Carolina National College Savings Program 47.11 28 South Carolina Future Scholar 529 College Savings Plan (Direct-sold) 47.37 29 Kansas Learning Quest 529 Education Savings Program (Direct-sold) 48.92 30 Vermont Vermont Higher Education Investment Plan 49.98 31 Maine NextGen College Investing Plan -- Client Direct Series 50.93 32 District of Columbia DC 529 College Savings Program (Direct-sold) 50.96 33 Oklahoma Oklahoma College Savings Plan 51.09 34 Minnesota Minnesota College Savings Plan 52.58 35 Mississippi Mississippi Affordable College Savings (MACS) Program 55.65 36 West Virginia SMART529 WV Direct 57.65 37 Illinois Bright Start College Savings Program -- Direct-sold Plan 58.67 38 Connecticut Connecticut Higher Education Trust (CHET) 59.67 39 Arizona Fidelity Arizona College Savings Plan 61.01 40 New Hampshire UNIQUE College Investing Plan 61.31 41 California The ScholarShare College Savings Plan 61.34 42 Delaware Delaware College Investment Plan 61.43 43 Massachusetts U.Fund College Investing Plan 61.94 44 West Virginia SMART529 Select 62.02 45 Texas Texas College Savings Plan 70.71 46 New Mexico The Education Plan's College Savings Program (Direct-sold) 88.52 - Alabama College Counts 529 Fund (Direct-sold) NA - Florida Florida College Investment Plan NA - Louisiana START Saving Program NA - Montana Montana Family Education Savings Program Investment Plan NA - Nebraska Nebraska Education Savings Trust - Direct College Savings Plan NA - Nebraska TD Ameritrade 529 College Savings Plan NA - Nevada USAA 529 College Savings Plan NA - Oregon Oregon College Savings Plan NA NA = Not Applicable = Program does not have at least one portfolio with sufficiently-long performance in a minimum of four asset allocation categories under our ranking model. The Savingforcollege.com plan composite rankings are derived using the plans' relevant portfolio performance in seven unique asset allocation categories. The asset-allocation categories used are: 100 percent equity, 80 percent equity, 60 percent equity, 40 percent equity, 20 percent equity, 100 percent fixed and 100 percent short term. The plan composite ranking is determined by the average of its percentile ranking in the seven categories. The performance data underlying these rankings represent past performance and are not a guarantee of future performance. Current performance may be lower or higher than the performance data used. A plan portfolio's investment return and principal value will fluctuate so that an investor's shares or units when redeemed may be worth more or less than their original cost. Investors should carefully consider plan investment goals, risks, charges and expenses by obtaining and reading the plan's official program description before investing. Investors should also consider whether their beneficiary's home state offers any tax or other benefits that are available for investments only in such state's 529 plan. Brokers, please note: For internal use only and not for use with or to be shown to the investing public. Disclaimer: JFH Innovative, LLC. shall not be liable for any errors or omissions in this report. Users should rely on official program disclosures. For broker-sold plan rankings, click here. Savingforcollege.com ranks the performance of direct-sold 529 plans. Direct-sold plans are those that consumers can enroll in without using a broker. We have prepared both one-year, three-year and five-year performance tables. To prepare this ranking, we compared a subset of portfolios from each 529 savings plan. We selected portfolios based on their mix of stocks, bonds and money market funds, which allows for an apples-to-apples comparison in seven asset-allocation categories. The lower the "percentile," the better the ranking. This ranking could be a useful tool for you when selecting which direct 529 plan might be right for you. Here are our 529 performance rankings as of September 30, 2011 for Direct-sold 529 plans. Three-year performance ranking (click here for one-year performance table and five-year performance table): Rank State Plan Percentile 1 Wisconsin EdVest (Direct-sold) 28.16 2 Kansas Schwab 529 College Savings Plan 31.62 3 Alaska University of Alaska College Savings Plan 32.94 4 Alaska T. Rowe Price College Savings Plan 33.41 5 New York New York's 529 College Savings Program -- Direct Plan 33.46 6 Nevada The Vanguard 529 Savings Plan 34.10 7 Maryland College Savings Plans of Maryland -- College Investment Plan 34.20 8 Utah Utah Educational Savings Plan (UESP) Trust 34.74 9 Pennsylvania Pennsylvania 529 Investment Plan 35.72 10 Indiana CollegeChoice 529 Investment Plan (Direct-sold) 37.01 11 Ohio Ohio CollegeAdvantage 529 Savings Plan 37.97 12 New Jersey NJBEST 529 College Savings Plan 38.40 13 Iowa College Savings Iowa 38.44 14 Colorado Direct Portfolio College Savings Plan 38.87 15 Virginia Virginia Education Savings Trust (VEST) 39.24 16 Michigan Michigan Education Savings Program 39.26 17 Nevada Upromise College Fund 39.29 18 South Dakota CollegeAccess 529 (Direct-sold) 40.80 19 Missouri MOST - Missouri's 529 College Savings Plan (Direct-sold) 41.38 20 Hawaii Hawaii's College Savings Program 43.28 21 Rhode Island CollegeBoundfund (Direct-sold, Alternative RI) 43.32 22 North Dakota College SAVE 46.55 23 Kentucky Kentucky Education Savings Plan Trust 46.72 24 Idaho Idaho College Savings Program (IDeal) 46.88 25 Arkansas GIFT College Investing Plan 47.03 26 Georgia Path2College 529 Plan 47.04 27 North Carolina National College Savings Program 47.11 28 South Carolina Future Scholar 529 College Savings Plan (Direct-sold) 47.37 29 Kansas Learning Quest 529 Education Savings Program (Direct-sold) 48.92 30 Vermont Vermont Higher Education Investment Plan 49.98 31 Maine NextGen College Investing Plan -- Client Direct Series 50.93 32 District of Columbia DC 529 College Savings Program (Direct-sold) 50.96 33 Oklahoma Oklahoma College Savings Plan 51.09 34 Minnesota Minnesota College Savings Plan 52.58 35 Mississippi Mississippi Affordable College Savings (MACS) Program 55.65 36 West Virginia SMART529 WV Direct 57.65 37 Illinois Bright Start College Savings Program -- Direct-sold Plan 58.67 38 Connecticut Connecticut Higher Education Trust (CHET) 59.67 39 Arizona Fidelity Arizona College Savings Plan 61.01 40 New Hampshire UNIQUE College Investing Plan 61.31 41 California The ScholarShare College Savings Plan 61.34 42 Delaware Delaware College Investment Plan 61.43 43 Massachusetts U.Fund College Investing Plan 61.94 44 West Virginia SMART529 Select 62.02 45 Texas Texas College Savings Plan 70.71 46 New Mexico The Education Plan's College Savings Program (Direct-sold) 88.52 - Alabama College Counts 529 Fund (Direct-sold) NA - Florida Florida College Investment Plan NA - Louisiana START Saving Program NA - Montana Montana Family Education Savings Program Investment Plan NA - Nebraska Nebraska Education Savings Trust - Direct College Savings Plan NA - Nebraska TD Ameritrade 529 College Savings Plan NA - Nevada USAA 529 College Savings Plan NA - Oregon Oregon College Savings Plan NA NA = Not Applicable = Program does not have at least one portfolio with sufficiently-long performance in a minimum of four asset allocation categories under our ranking model. The Savingforcollege.com plan composite rankings are derived using the plans' relevant portfolio performance in seven unique asset allocation categories. The asset-allocation categories used are: 100 percent equity, 80 percent equity, 60 percent equity, 40 percent equity, 20 percent equity, 100 percent fixed and 100 percent short term. The plan composite ranking is determined by the average of its percentile ranking in the seven categories. The performance data underlying these rankings represent past performance and are not a guarantee of future performance. Current performance may be lower or higher than the performance data used. A plan portfolio's investment return and principal value will fluctuate so that an investor's shares or units when redeemed may be worth more or less than their original cost. Investors should carefully consider plan investment goals, risks, charges and expenses by obtaining and reading the plan's official program description before investing. Investors should also consider whether their beneficiary's home state offers any tax or other benefits that are available for investments only in such state's 529 plan. Brokers, please note: For internal use only and not for use with or to be shown to the investing public. Disclaimer: JFH Innovative, LLC. shall not be liable for any errors or omissions in this report. Users should rely on official program disclosures. For broker-sold plan rankings, click here.

Homosexuals are Not Born Gay Essays - 1369 Words

If a young boy has a feminine throw he may be homosexual. Also if he has a soft or high voice this would be another detection that one would be homosexual. There have been many conclusions and statements as to what causes homosexuality. These are the traits that normally are classed with someone who is homosexual. The popular argument in today’s society is that homosexuality is something that is inborn, genetically linked to an enlarged gland in the brain or due to a particular chromosome. This would prove that it is natural, and that it is luck of the draw whether one is homosexual. There have been many studies done to prove this theory, but due to a lack of evidence it has remained just that, a theory. Homosexuality, contrary to popular†¦show more content†¦Richard Pillard of Boston University School of Medicine experimented with twins comparing fraternal twins to identical twins. Within each set of twins, one was homosexual. The doctors were out to prove that if on e twin was homosexual there was a pretty good chance that the other was too. This would prove homosexuality to be true because if the chemical make-up of one were so similar to the other then they would both be gay (Newman 2) Pillard and Bailey’s study showed that the identical twins had a much greater chance of both being gay then the fraternal twins did. â€Å"They found that, among identical twins, 52 percent were both homosexual, as opposed to the fraternal twins, among whom only 22 percent shared a homosexual orientation†(Dallas 114). Because the study was done with twins, Pillard and Bailey concluded â€Å"higher incidence of shared homosexuality among identical twins meant that homosexuality was genetic in origin†(Dallas 114) In 1993, Dean Hamer of the National Cancer institute and his co-workers performed further studies towards the genetics of homosexuality. They studied thirty-two pairs of non-identical homosexual brothers. No two pairs were related. â€Å"†¦ Hamer and his colleagues found that two- thirds of them (twenty-two of the sets of brothers) shared the same type of genetic material.†(Newman1). Researchers in the past have claimed that the â€Å"homosexual† gene was past down maternally. Because of this, Hamer looked closely at theShow MoreRelatedLady Gaga Released Her Lead Single1700 Words   |  7 Pagessingle â€Å"Born This Way†. The single features the names of the LGBT community and other minority groups and it reaches out to addition fans. The National Health and Social Life Survey found that 2.8 percent of the male, and 1.4 percent of the female, population identify themselves as gay, lesbian, or bisexual (Sprigg and Dailey Ch.2). Homosexuality is the desire f or sexual attraction to people of one’s own gender. 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You loveRead MoreLegalizing Gay Marriage Essay examples1290 Words   |  6 Pageswrong. With homosexual relationships, comes the question about homosexual marriage. Should gay marriage become legal in all fifty United States, or should it stay illegal in some states and remain legal in others? Most of societyâ₠¬â„¢s issues and controversies come forth when subjects like religion, the home life, and values are discussed. The real question is who is society to judge someone, who doesn’t care about society’s opinion and only wants happiness for themselves? Homosexual marriage hasRead MoreThe Sexual Identity Of Homosexual People1678 Words   |  7 PagesTen percent of the human population is homosexual. In Greek it is pronounced á ½ ÃŽ ¼ÃÅ'Ï‚, meaning same, and sex derives from the term sexus in Latin. In Ancient Greece, sexuality was not questioned, and it was something that was rejoiced. Today, people all over the world question the sexual identity of homosexual people, because it goes against their religion, social standards, morals, and intellect. As humans, we must comprehend the fact that being gay is nothing more than love between two humans. AsRead MoreThe Issue Of The Gay Liberation Movement1627 Words   |  7 PagesAlthough the gay liberation movement had very little impact at that time, it set the stage for bigger and better changes in the future. Since the 1960’s America has added, removed, and adjusted laws against homosexuals. On May 17, 2004, Massachusetts becomes the first state in the United State to leg alize same–sex marriage. The Massachusetts Chief Justice concluded, â€Å"to deny the protections, benefits, and obligations conferred by civil marriage to gay couples was unconstitutional because it deniedRead MoreGay Bashing1670 Words   |  7 PagesIn 2008, 190 homosexuals were killed in Brazil, one every two days, known as a 55 percent increase on the previous year. The annual report on murders of homosexuals, according to the Grupo Gay da Bahia from Brazil, says that 64 percent of the victims were gay men, 32 percent were transvestites, and four percent were lesbians. This is absolutely astonishing. Even though homosexuals have chosen an alternative lifestyle, they still deserve to live a normal life without being victimized of physicalRead MoreHomosexuality: Inborn Trait or a Choice991 Words   |  4 Pagesnor female or male. This is just the way the person was born. Seeing it from this point of view I wonder why a person will choose to be a homosexual. It isnâ€⠄¢t that the person was born this way, more as so it was a choice and path they chose to take. Many wonder was it caused by environmental factors, what was the child introduced to in the earlier ages, was the child sexual molested, or was it caused by genetic or inborn traits? Homosexual is defined as: Of, relating to, or having a sexual orientation

Underage Drinking And The Central Nervous System - 1446 Words

There are so many people who have drank underage. Norah Piehl quotes, â€Å"According to a 1991 University of Michigan study 81% of students had had at least one alcoholic drink in their lives (13 Piehl).† Wow, that is scary. Imagine, 81 percent of students; that is to many people. What is alcohol anyway? Rob Nagel states, â€Å"Alcohol is a depressant that acts as a numbing agent on the central nervous system.† So drinking alcohol can slow down the central nervous system and can impair a person’s judgement. Another interesting fact from Rob is, â€Å"It is estimated that 75% of alcoholics are male and 25% are female.† Since there are statistics about underage drinking, there must be an origin of underage drinking. There are many purposes for underage†¦show more content†¦Ã¢â‚¬Å"Peer pressure, the social acceptability of drinking, and a desire to escape from emotional stress and anxiety can all set the stage for a person s descent into alcohol addiction.† Peer pressure from others can lead to underage drinking by the desire to fit in with the crowd. An interview was done with Margaret Bezick and she told us, â€Å"If a family member is an alcoholic and they are around their kids, it can lead to underage drinking. It lead to my brother drinking underage and becoming an alcoholic.† Similarly, a phrase from Rob Nagel supports this idea. â€Å"Children with a biological parent who is an alcoholic are more likely to become alcoholics that are children who do not have an alcoholic parent.† Being around an alcoholic as a child will show a young child about the effects of alcohol. They would grow up around that person, and think that drinking underage is the right thing b ecause of witnessing it as an innocent infant. Leanne Currie-McGhee has an interesting fact in her book that says, â€Å"According to the CDC, people aged 12 to 20 drink 11 percent of all alcohol consumed in the United States(pg 21 Currie-McGhee)†. There are many causes of underage drinking which have led to some short and long term effects. There are many outcomes of underage drinking. First, is brain damage. According to Rob Nagel, â€Å"If alcohol is consumed faster then the liver can process it, a sufficient amount is carried by the blood to the brain

Income Tax Assessment Respective Business Resources

Question: Describe about the Income Tax Assessment for Respective Business Resources. Answer: Issue Based on the given facts, the given case aims to opine on the level of assessable income and their respective sources for Rogan Advertisement, its founder, Stephanie and her husband Ronald. Rule Tax Residency - Individuals When the underlying taxpayer is deriving income from foreign sources, in order to properly account for the same, it is essential to determine the tax residency status of the given taxpayer. This is in accordance with Section 6-5(2) which advocates that foreign income be held assessable for Australian tax residents[1]. On the other hand, Section 6-5(3) advocates that only domestic income (i.e. derived from Australia) would be held assessable for foreign tax residents[2]. The relevant tax residency tests are highlighted in the relevant tax ruling named TR 98/17 which elaborates on four different tests and also details the underlying circumstances under which each of these would be applicable[3]. The various associated conditions linked with each of these tests are outlined below. Domicile Test The applicability of the given test is limited to only the Australian residents as one of the conditions that is requisite for this particular tests is that the taxpayer should have an Australian domicile at the time of assessment[4]. Besides, there is additional requirement on the part of the taxpayer that the permanent abode of the same should not be located outside Australia. In the application of this test in reality, there are issues faced with regards to objectively determining the permanent residence location. In this regard, IT 2650 ruling is of immense helps as it highlights the various relevant factors to be considered to determine the location besides discussing the relevant tax cases in this regard. The relevant parameters taken into consideration by the Tax Commissioner to frame an opinion in this regards are mentioned below[5]. Intention on taxpayers part to settle abroad. Amount of time expected to be spent on foreign territory and the actual time spent and the comparison of the two with suitable reasoning for deviation. The frequency of visit of taxpayer to Australia and the level of personal and professional ties maintained. Resides Test This particular test would apply only on foreign residents and requires that the following factors be taken into consideration for reaching a verdict with regards to tax residency[6]. The significance of the intention behind taxpayers Australian visit The extent of relationship in the personal, professional and business sphere that are maintained in Australia by the taxpayer. The nature of social arrangement that have been put in place by the underlying taxpayer during Australian stay. 183 Day Test This test is also strictly relevant only for non- Australian residents and advocates that namely the outlined conditions below need to be satisfied[7]. The taxpayer needs to spend at least 183 days in Australia during the assessment year The taxpayer should have clear intent with regards to making Australia permanent residence in the future. Violation of even one of the above conditions would result in non-granting of Australian tax residency. Superannuation Test This is a test having limited use as it determines tax residency of only those government employees who are stationed abroad and the criterion for residency is participation in one of two mentioned superannuation schemes for this purpose[8]. Tax Residency -Company With regards to tax residency status of the a company, the requisite conditions to be satisfied are enumerated below[9]. The incorporation of the company has been done in Australia only. The business of the company should be based in Australia and either the companys majority shareholders comprise of tax residents of Australia or a significant amount of management control arises from Australia. It is noteworthy that one of the above two conditions is sufficient for Australian tax residency. Source of Income There are two section detailed in ITAA 1997 that lay the foundation of assessable income which are highlighted below Section 6(5) This section includes all proceeds which would be earned in the ordinary concept and includes the following proceeds[10]. Income earned by the taxpayer by indulging in business activities which need to distinguished from hobby using TR 97/11 Income earned by the taxpayer through personal exertion such as employment income salary and other employment related incentives. Income earned by the taxpayer through investments that would typically take place as interest (bank account), dividend (shares) and rent (property). Section 15(15) As per this section, any proceeds that are earned by the taxpayer through involvement in an transaction which is isolated would be assessable as per this section provided the activity has been undertaken driven by primary intention to make profit[11]. Application Tax Residency Status As both Stephanie and Roger are residents of Australia, hence out of the residency tests earlier discussed, the only relevant test is the domicile test and further attention needs to be paid on the determination of location of permanent residence of the taxpayer in accordance with IT 2650. .In accordance with IT 2650, it has been opined that if the foreign stay is for a period of less than two years then, it is considered as being temporary. Additionally, a relevant judgement in this regards is F.C. of T. v. Applegate (1979) 9 ATR 899 case where the judge opined that shift in permanent residence would typically take place when the underlying taxpayer has no intention to return to Australia in the foreseeable time. However, if the taxpayer has intention to return back to Australia for continuing their stay, then such taxpayer would be considered Australian tax residents. For Stephanie and Ronald, there expected tenure in Brazil is for almost 18 months commencing from the beginning of tax year 2015/2016 and ending in October or November 2016. Additionally, based on the information provided, it is apparent that they would return back as they have a house on lease in Australia and also have a business in Australia which cannot flourish without Stephanie. Hence, it may be concluded that both Stephanie and Ronald are Australian tax residents for both tax years. Additionally, Rogan Advertising would also be an Australian tax resident company as the company in all likelihood seems to be Australia incorporated only Besides, the shareholders for the given years are also Australian tax residents and hence company is Australian resident for tax purpose. Assessable Income STEPHANIE Section 6(5) Ordinary Income Proceeds from personal exertion Employment income from the company to the tune of $ 80,000 This salary is credited in bank account in Brazil and thus may seem to be a foreign salary but as the taxpayer is Australian tax resident, hence the payments would be assessable. Also, the lecture income to the tune of $ 24,000 would be classified under this section since she indulges in activities that had commercial value and are linked to her skills as a advertiser. Proceeds from investment The house has been leased and thus lease payment would be classified here. Since there is joint ownership of the house, hence assuming 50% stake for each, Stephanie and Ronald would obtain half of the lease payment each. Proceeds from lease payments= (450/2)*52 = $ 11,700 Also, interest income would be received based on bank accounts in Brazil and Australia. Since both are jointly owned, hence each would be entitled to 50% of the interest income in each tax year. Besides, as per the scheme of arrangement the residual profits of company are paid equally to both Stephanie and Ronald as un-franked dividends. For calculation of assessable income in FY2016, it is assumed that lectures were held during this year only. Further, for both years, any income discussed above not stated is assumed to be zero for convenience. Also, it is assumed that the couple do eventually return to Australia by end of October end, 2016. Assessable income of Stephanie (FY2016) = 80000 + 11700 + 24000 = $ 115,700 Assessable income of Stephanie (FY2017) = 80000 + 17*(450/2) = $ 83,825 RONALD Section 6(5) Ordinary Income Proceeds from personal exertion Employment income from the company to the tune of $ 80,000 This salary is credited in bank account in Brazil and thus may seem to be a foreign salary but as the taxpayer is Australian tax resident, hence the payments would be assessable. Proceeds from investment The house has been leased and thus lease payment would be classified here. Since there is joint ownership of the house, hence assuming 50% stake for each, Stephanie and Ronald would obtain half of the lease payment each. Proceeds from lease payments= (450/2)*52 = $ 11,700 Also, interest income would be received based on bank accounts in Brazil and Australia. Since both are jointly owned, hence each would be entitled to 50% of the interest income in each tax year. Besides, as per the scheme of arrangement the residual profits of company are paid equally to both Stephanie and Ronald as un-franked dividends. Assessable income of Ronald (FY2016) = 80000 + 11700 = $ 91,700 Assessable income of Ronald (FY2017) = 80000 + 17*(450/2) = $ 83,825 Rogan Advertising: The relevant information about revenue and expenses have not been provided and therefore it is not possible to calculate the taxable income. Further for convenience sake, it is assumed that the operating revenue and expenses are equal and hence the companys taxable income is zero for both the years. Conclusion In wake of the missing information, the following information needs to be provided for calculation of assessable income. The date in FY2017 when the couple return back Imperative for tax residency status of FY2017 Interest income from both banks (Brazil and Australia) Calculation of assessable income of individual taxpayers (FY2016 and FY2017). Dates on which Stephanie gave the lectures Proceeds to be appropriately derived in the same year when the lectures were delivered The details about operating revenues and expenses of Rogan Advertisement Determination of taxable income of company and also of dividend income for individual taxpayers (FY2016 and FY2017). References ATO, TR 98/17 (25 November, 1998) https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 ATO, Taxation Ruling IT 2650 (8 August, 1991) https://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2650/NAT/ATO/00001 ATO, Companies (27 May, 2013) https://www.ato.gov.au/Business/Starting-your-own-business/In-detail/Getting-started/Residency-requirements-for-companies,-corporate-limited-partnerships-and-trusts/?page=2#Companies ATO, Residency the resides test, https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-resides-test/ AusTax, Residency Status- Arrival in Australia, https://austaxpbr.com.au/document/PBR_17804 Austlii, Income Tax Assessment Act 1997- Section6-5, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Austlii, INCOME TAX ASSESSMENT ACT 1997 - SECT 15.15, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s15.15.html