Wednesday, May 20, 2020

The Legacy of Darwins On the Origin of Species

Charles Darwin published On the Origin of Species on November 24, 1859 and forever changed the way humans think about science. Its not an exaggeration to say that Darwins landmark work became one of the most influential books in history. Decades earlier, the British naturalist and scholar had spent five years sailing around the world aboard a research ship, H.M.S. Beagle. After returning to England, Darwin spent years in quiet study, examining plant and animal specimens. The ideas he expressed in his classic book in 1859 did not occur to him as sudden bursts of inspiration, but were developed over a period of decades. Research Led Darwin to Write At the end of the Beagle voyage, Darwin arrived back in England on October 2, 1836. After greeting friends and family he distributed to scholarly colleagues a number of specimens he had collected during the expedition around the world. Consultations with an ornithologist confirmed that Darwin had discovered several species of birds, and the young naturalist became fascinated with the idea that some species seemed to have replaced other species. As Darwin began to realize that species change, he wondered how that happened. The summer after returning to England, in July 1837, Darwin began a new notebook and took to writing down his thoughts on transmutation, or the concept of one species transforming into another. For the next two years Darwin essentially argued with himself in his notebook, testing out ideas. Malthus Inspired Charles Darwin In October 1838 Darwin re-read Essay on the Principle of Population, an influential text by the British philosopher Thomas Malthus. The idea advanced by Malthus, that society contains a struggle for existence, struck a chord with Darwin. Malthus had been writing about people struggling to survive in the economic competition of the emerging modern world. But it inspired Darwin to begin thinking of species of animals and their own struggles for survival. The idea of survival of the fittest began to take hold. By the spring of 1840, Darwin had come up with the phrase natural selection, as he wrote it in the margin of a book on horse breeding he was reading at the time. In the early 1840s, Darwin had essentially worked out his theory of natural selection, which holds that organisms best suited to their environment tend to survive and reproduce, and thus become dominant. Darwin began writing an extended work on the subject, which he likened to a pencil sketch and which is now known to scholars as the Sketch. The Delay in Publishing On the Origin of Species It is conceivable that Darwin could have published his landmark book in the 1840s, yet he did not. Scholars have long speculated on the reasons for the delay, but it seems that its simply because Darwin kept amassing information he could use to present a lengthy and well-reasoned argument. By the mid-1850s Darwin began working on a major project  that would incorporate his research and insights. Another biologist, Alfred Russel Wallace, was working in the same general field, and he and Darwin were aware of each other. In June 1858 Darwin opened a package sent to him by Wallace, and found a copy of a book Wallace had been writing. Inspired in part by the competition from Wallace, Darwin resolved to push ahead and publish his own book. He realized he could not include all his research, and his original title for his work in progress referred to it as an abstract. Darwins Landmark Book Published in November 1859 Darwin finished a manuscript, and his book, titled On the Origin of Species by Means of Natural Selection, or the Preservation of Favoured Races In the Struggle for Life, was published in London on November 24, 1859. (Over time, the book became known by the shorter title On the Origin of Species.) The original edition of the book was 490 pages, and had taken Darwin about nine months to write. When he first submitted chapters to his publisher John Murray, in April 1859, Murray had reservations about the book. A friend of the publisher wrote to Darwin and suggested he write something quite different, a book on pigeons. Darwin politely brushed that suggestion aside, and Murray went ahead and published the book Darwin intended to write. On the Origin of Species turned out to be quite a profitable book for its publisher. The initial press run was modest, only 1,250 copies, but those sold out in the first two days of sale. The following month a second edition of 3,000 copies also sold out, and the book continued selling through successive editions for decades. Darwins book generated countless controversies, as it contradicted the biblical account of creation and seemed to be in opposition to religion. Darwin himself remained mostly aloof from the debates and continued his research and writing. He revised On the Origin of Species through six editions, and he also published another book on evolutionary theory, The Descent of Man, in 1871. Darwin also wrote prolifically about cultivating plants. When Darwin died in 1882, he was given a state funeral in Britain and was buried in Westminster Abbey, near the grave of Isaac Newton. His status as a great scientist had been assured by the publication of On the Origin of Species.

Wednesday, May 6, 2020

The Term Relationship Goals Is A Popular Description That...

{Relationship Goals} The term relationship goals is currently a popular description that millions of people throw around with the help sarcasm in social media to describe friendships, intimate relationships, and even family relationships. What if we have it all wrong? What if we really do need to put relationship goals in front of ourselves? No, I am not talking about inmate relationship goals. I am talking about distant relatives or acquaintances that you know could be beneficial or educational. I am particularly referring to relationships with our grandparents. We know the benefits, we see them all around, but have we reached the relationship goal that we want? I struggle with this question all the time. Have I reached my relationship goal with my grandparents? My initial answer is yes, since I consider two eighty years olds as some of my best friends. I consider my grandparental relationship goal met. However, I realize my answer is deceitful. The honest truth is hard for me to ad mit, I have four living grandparents and I do not have an existing relationship with my paternal grandparents. For years this question has haunted me. Maybe it is time I took a look at the bigger picture. A picture that does not exist in my memory only imagined. Over time I have hardened and know that a two year old has a better chance at respecting their grandparents than I do. Realizing that I never put a relationship goal in front of myself. I have to ask myself in a respectful way whyShow MoreRelatedWal-Mart: a Human Resources Perspective3847 Words   |  16 Pagesoperations in Argentina, Brazil, Canada, China, Costa Rica, El Salvador, Guatemala, Honduras, Japan, Mexico, Nicaragua, Puerto Rico, and the United Kingdom. (www.walmartstores.com) Wal-Mart Stores employs more than two million associates worldwide; this includes more than 1.4 million in the United States alone according to the company’s corporate fact sheet. Wal-Mart’s Mission and Vision Wal-Mart has a simple purpose. It is not fancy or dressed up, and it appeals to all mankind whose individualRead MoreKate Spade Study9434 Words   |  38 Pagesinception in 1992, the company had developed into a successful producer and retailer of luxury handbags and accessories. kate spade first turned a profit in 1994, and by 1996, sales exceeded $6 million. (See Exhibit 1 for financial data.) Sales grew to over $11 million in 1997 and were projected to reach $18 million in 1998. After several years of penny-pinching, living and working out of postage-stamp sized Manhattan lofts and studios, and tapping into shrinking reserves of their own personal savingsRead MoreKate Spade Study9445 Words   |  38 Pagesinception in 1992, the company had developed into a successful producer and retailer of luxury handbags and accessories. kate spade first turned a profit in 1994, and by 1996, sales exceeded $6 million. (See Exhibit 1 for financial data.) 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Hence, it becomes all the more important to know the various interventions inRead MoreHuman Resource Management11911 Words   |  48 PagesMORDERN SCENARIO OF HUMAN RESOURCE MANAGEMENT Human Resource Management (HRM) is the term used to describe formal systems devised for the management of people within an organization. These human resources responsibilities are generally divided into three major areas of management: staffing, employee compensation, and defining/designing work. Essentially, the purpose of HRM is to maximize the productivity of an organization by optimizing the effectiveness of its employees. ThisRead MoreEssay about Organizational Culture6678 Words   |  27 Pagesor short-term productivity gains. In particular, the author notes three observations in relation to the impact of downsizing on organizational culture. First, it clearly appears that power has shifted away from rank-and-file employees in the direction of top management/ownership. 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Taxation Business Taxpayer

Question: Describe about the Taxation for Business Taxpayer. Answer: 1. Issue Based upon the given information it is known about Petra that he is a taxpayer and has retrieved a whole sum of $600,000 from the tennis court sale. The main objective is to calculate the various laid out facts and then surmise and state whether it falls under the ordinary income or not (Clark, 1990). Rule Every taxpayer income cannot be treated as assessable for tax permits. As per the advocating statement under ITAA 1997 it has been subjected to two main divisions as underlined: Section 6(5) - Under this classification, income is referred as one that is derived as per the concepts present under ordinary description. It doesnt have any confined definition, and thus the scope is laid as an undefined orientation which clusters doubtful meaning in getting the exact determination of this assessable income under this section (Chase, 1991). However, in order to grasp the definition and classification of income as per the tax ruling and case laws in conformity with section 6(5) three central derivation must be depicted in order to extract that of ordinary income as under: Income earned during an engagement in personal exertion- For example, the income generated in case of employment or engagement in various activities where the taxpayer can exercise to produce commercial value (Roney, 1926). Income earned from investments made in property - For example, the rent income from owned property, various investment, dividend received from share investments and bank balanced received interest Income earned by conducting a business activity- The statement made under TR 97/11 is quite crucial and applied to make sure stating that this activity of the taxpayer should be wholly categorized as business and not a hobby (Royse, 1987). Section 15(15) Any hidden transaction that taxpayer put into execution to earn a profit will bring potential gains. This notable highlights decision is made under the section of the Antlers Pty Ltd v. Federal Commissioner of Taxation 97 ATC 4192 case. As per this case the taxpayer is not involved in any business segment, so profit is seen from the time of activity outbreak thus executes the same. Application Here Peta is seen to be buying a house having two tennis courts. Her intention over this matter is given under: This property residence can be her permanent to reside with the family. There will be an ideal ground provided by tennis court which later on can be liquidated to earn profits. Before Peta starts building units on the tennis court, she receives an offer from local tennis club indicating their absolute interest upon her court and willing to buy it. However, this was a condition basis and demanded that the property should be restored. Since Peta could see a huge profit from the selling thus, she cancelled her plans about setting up units. The tennis court required a sum of $100,000 where lot other actives to be done (Schaller et al., 1988). Again after restoration, the court goes and into the hands of the tennis club and Peta get a payment of $600,000. The sum amounting to $600,000 is out of the extension of income as per the section 6(5). It is because the case has no detailed description regarding Petas real estate development or restoration of tennis courts (Royse, 1987). This money received from the sale would have proceeded as a business income if Peta were on a regular basis of renovating and selling courts type business. But since Peta initial intention was to build additional units there at the place, therefore, this is not the case. Conclusion This discussion state that selling of tennis court is not subjected as ordinary income stated per section 6(5) even if it falls under the boundary of assessable income under section 15(15). 2. Issue As per the benefits that Alan receives from his employer core detailed is to the question entitled that describes his underlying FTB liability. Rule Potential FTB liability is calculated over fringe benefits as per the provision under FBTAA 1986. In this matter section, 58X clearly excludes the mobile nature over FBT if its imputed only for work purpose (Roney, 1926). Again, remuneration of overhead does not account any fringe benefit given to the employee. Further, those fringe benefits that lies within $300 does not bring into FBT liability according to the law benefit absolution clause. School fees School fees fall under personal expense. Thus the employer gets the extension of the fringe benefit. Value subject to FBT on account of school fees = Total fees paid by employer * Gross up factor The value of gross up factor is periodically adjusted and is also driven by the classification of goods as Type 1 or Type 2 based on whether GST applies or not (Gilders et. al., 2015). FBT payable on school fees = 0.49* (Value subject to FBT on account of school fees) Dinner The matter that employer acquires food expenses other than the business house, then meals that arise out of fringe benefit would be elongated. For computing the FBT liability on meal benefit the employer can make two approaches. The employer makes a choice seeing the guest formation and calculating the guests (Schaller et al., 1988). Since upon food expenses no deduction can be claimed so at the time of client the employer intends on reducing the total expenses keeping in mind the computation analysis of the FBT liability. If the employer incurs food expense outside the business premises, then fringe benefit related to meals would be extended. With regards to the computation of FBT liability on meal benefit, the employer has a choice to make as two alternative approaches are available. Here methods are discussed for calculating FT over meal related fringe benefits. Actual Method This method is taken into account when there is no client, and the guest list is constrained with only employees and their associates. This method comprises the computation of FBT liability upon the actual expense on the meal. As here the employee has authority to claim for a tax deduction (Roney, 1926). FBT liability = 0.49* Actual meal cost incurred *Gross up factor 50-50 Split Method As per this method the clients along with the employees and associates are considered on the guest list. Here FBT liability is computed on favour of the actual food expenses acquired by the employee (Chase, 1991). Using this method the employee can minimize the FBT liability since mean expenses are not deductible. It is thus crucial that to note that meal expenses on employees and associates remains deductible, and this amount is 50% of the actual cost. FBT liability = 0.49* 0.5* Actual meal cost incurred *Gross up factor Application Even though his employer pays the mobile bill of Alan, but it does not amount to any expense fringe benefit as the bill only had work related calls. Also, no FBT liability would arise on account of the mobile phone given by the employer to Alan as indicated in Section 58X, FBTAA 1986. School fees Fees amount paid by ABC = $ 20,000 It is known from the given information that it is not subject to GST, which implies that the gross-up factor would be 1.9608 Hence, FBT payable by ABC on account of school fees = 0.49 * 20000 * 1.9608= $19,215.84 Dinner a) The employer organizes the dinner at a Thai Restaurant, and so meal fringe benefit has been elongated to the invitees. Total employees invited for the dinner = 20 These were accompanied by their associated, and the actual food bill came out to be $ 6,600. Total money spent on food bill of the employees alone would be 50% of the total expense or $ 3,300. The above result in a per employee food bill amounts $ 165. It is considered that the meal fringe benefit is nominal and doesnt exceed the threshold value ($300). Thus there is no FBT liability seen here. B) As per the given info, the invitees count to only five employees having the same food bill. Hence it is now clear that meal fringe benefit per employee is nominal, and FBT liability can be introduced (Clark, 1990). The appropriate method is the actual method which the employee would find feasible to use. Meal Related FBT payable by ABC (Actual Method) = 0.49 * 6600 *2.1463 = $ 6,941.13 As GST has been paid upon food bill, so input credits will allow the company to reduce the tax burden marginally C) Now after the involvement of clients the guest composition seems to be altered at the dinner which would bring a shifting in the method plan from actual to 50:50 split methods. This corresponding FBT liability imposed on ABC is given under: Meal Related FBT payable by ABC (50:%0 Split Method) = 0.49* 0.5*6600 *2.1463 = $ 3,470.6 Conclusion As per the discussion above the employee, ABC has to pay FBT for the expense fringe benefit because of the fees and meal benefit (Chase, 1991). As seen the exact FBT liability according to meal fringe benefit fluctuates taking into consideration the guest composition and their count that are invited for dinner at Thai Restaurant. References Clark, G.R., 1990. Product Liability: an Examination of the Effect of the Doctrine of Forum Non Conveniens on Australian Litigants in the United States of America.Bond L. Rev.,2, p.i. Chase, A.R., 1991. Lender Liability Paradox: A Fresh Approach, The.Tul. Envtl. LJ,5, p.1. Roney, E., 1926. Liability for Defects in the Manufacture of Machines Intrinsically Dangerous.U. Det. Bi-Monthly L. Rev.,10, p.70. Royse, R., 1987. Determining a Drawee Banks's Liability for Payment over the Forged Endorsement of a Co-Payee.Com. LJ,92, p.339. Schaller, J.P., Medaglia, M.E., Kelly, R.N. and LeBel, A.P., 1988. Excess, Surplus Lines and Reinsurance: Recent Developments in Umbrella and Excess Liability Insurance.