A Study Of Public Administration - 1516 Words

Since Woodrow Wilson (1889) published the article, â€Å"a study of public administration†, the main question in the field of public administration is how to govern a democratic and political entity. Given public administration conventionally concerns about civil servants and agencies in the executive branch, one among diverse and essential subfields is bureaucracy and organizational theory. In general, the development of studies on bureaucracy and organizational theory has gone through the period of classical theory to modern theory, and from modern theory to the advent of post-modernism and post-positivism. After historically reviewing the growth of knowledge on this subfield, forces behind the progress are the product of countless and†¦show more content†¦But with respect to the mean to this end, while the Federalist prefers centralized executive powers, the anti-Federalist go another way suggested by communitarianism. In terms of organizational theories, there are at least two main streams at that time can be identified. The first is managerialism, including scientific management and human relation school. Basically, both focused on management strategies. Nevertheless, one focused on principles of management for formal organizations, the other cares more about psychological status and informal organizations. For scientific management, the founding father is Frederick Taylors (1912) who employed scientific methods, like natural science, to measure working loadings and should-be working times for increasing efficiency and developing a fair payments systems. Under his guidance, Gulick (1937) and Urwick (1945) make efforts to propose several principles of organizational operations and design. The most famous one would be POSDCORB introduced by Gulick. On the other hand, Elton Mayor (1930), as conducting the Hawthorne experiment, found the benign presence of researchers would boost productivities, inst ead of changes in facilities in factories. Chester Barnard (1938) argued that organizations are cooperative system maintaining the dynamic balances between the needs of the organization and its employees. With respect to the need of employees, Maslow came up with the need

Teen Pregnancy Essay examples - 477 Words

nbsp;nbsp;nbsp;nbsp;nbsp;I chose to do my controversial essay on teen pregnancy. Did you know that in the United States of America, we have the highest rate of teen births in the world? Well each year in the United States, more than 300,000 babies will be born to teenage mothers who have not even finished high school yet. More than half of these mothers have not even finished the ninth grade even. Many teenagers do not consider the risks involved with sexual intercourse. Teenagers who are responsible to have a sexual relationship, are responsible to consider the risks involved. It is very easy to get pregnant without using proper protection. Teenagers who practice premarital sex have a 90% chance of†¦show more content†¦Most of them are single mothers. The rest, fewer then 100,000, put their babies up for adoption. Around 450,000 American teenagers get abortions every year. Many teenage parents who care to raise their children end up as high school drop outs, unmarried, and have a long term effect on poverty and reliance of welfare. nbsp;nbsp;nbsp;nbsp;nbsp;Why are teen pregnancy rates rising in the United States? Som people say that sex education classes in school are not teaching enough information about teen pregnancy and how to prevent it. Sex education classes are failing. When we look at the rates of what is happening to the American teenagers, we can only say that sex education is not doing good at all. nbsp;nbsp;nbsp;nbsp;nbsp;Others say things like, quot;it is not the sex education, teenagers are faced with conflicting messages from television, school, and among peers.quot; The lack of information is related to te problem of teen pregnancy. nbsp;nbsp;nbsp;nbsp;nbsp; I dont believe that sex education has failed at all. Te lack of information is related to the problem of teenage pregnancy. Sex education has not failed because there are programs That go beyond school boards, such as quot;the Planned Parenthood Federation of America.quot; I believe the cause of teen pregnancy is the lack of information because teenagers tend toShow MoreRelatedTeen Pregnancy1426 Words   |  6 PagesIntroduction Teen pregnancy is often unplanned and challenging for the future life of mother and child. The increase risk of health problems for both mother and baby occur during teen pregnancy. Teen pregnancy impacts adolescent development in all aspects: physical, emotional, cognitive, and social development. Negative consequences result from teen pregnancy include: low income, increased school dropout rates, lower educational levels, and increased rates of substance abuse (Garwood, Gerassi, ReidRead MoreTeen Pregnancy1246 Words   |  5 PagesA topic in American society that has proved to be an ongoing, and growing issue is that none other than teen pregnancy. In recent years, teen pregnancy rates have been increasing, which ultimately led to the topics increase of public and media attention. In American society teen pregnancy is often associated with negligence, as well as being irresponsible. In American society sex education for children is underdeveloped and instead society tends to use f ear and shame to highlight/combat the dangersRead MoreTeenage Pregnancy And Teen Pregnancy1546 Words   |  7 PagesTeenage pregnancy is pregnancy in human females under the age of 20 at the time that the pregnancy ends. Low-income communities have the highest teenage pregnancy rates in the United States. Because of the fact that this is a very controversial issue in the United States, it is very important that most questions be addressed. Questions like, why is a teenage girl in Mississippi four times as likely to give birth as a teenage girl in New Hampshire? Or why is the teen birth rate in Massachusetts 19Read MoreTeen Pregnancy : Teenage Pregnancy1404 Words   |  6 PagesLauryn Jones Block 5 4/27/16 What is Teen Pregnancy? Teenage pregnancy is pregnancy in human females under the age of 20. A girl can become pregnant from sexual intercourse after she has begun to ovulate which can be before her first menstrual period, but usually occurs after the onset of her periods. In well-nourished girls, menarche usually takes place around the age of 12 or 13. Most teenage girls don t plan to get pregnant, but many do. Teen pregnancies carry extra health risks to both the motherRead MoreTeenage Pregnancy And Teen Pregnancy1057 Words   |  5 PagesTeenage pregnancy is a common thing here in America. It seems teens are getting pregnant more than the average married couple. There are some risk factors teen moms face and there is also another great turn outs. There is a major difference between the two. It’s important to tell teens the turnouts of teen pregnancy for the good and bad parts. There are risks of having sex, teen moms can make a difference for her and the baby, the risk of having HIV and/or any other STD’s, and the effects on theRead MoreTeenage Pregnancy And Teen Pregnancy1664 Words   |  7 PagesTerrazas English 4 Miss Stahlecker 4 November 2015 Teenage Pregnancy According to cda.org, in 2013, a total of 273,105 babies were born to women that were in between the ages of 15-19 years old. Teenage pregnancy is a major concern in today’s society. This paper will talk about teenage pregnancy, statistics, ways to prevent teenage pregnancy, and after birth options. So why is teenage pregnancy so important? Some people are concerned about teens getting pregnant at such an early age. There are otherRead MoreTeenage Pregnancy And Teen Pregnancy1341 Words   |  6 PagesTeenage pregnancy is a prominent dilemma in our nation because it continues to place adolescents into delinquency. According to the United States Health and Human Services, three out of ten American teen girls will become pregnant at least once before they reach the age of twenty. That is nearly 750,000 teen pregnancies in a year (1) (HHS Pg.2 2014). Also according to U.S. Department of State, teen pregnancy budgets the United States and tax payers approximately seven billion dollars annually (2)Read MoreEffects Of Teen Pregnancy On Teens1643 Words   |  7 PagesEvery teen has dream about how they want to graduate from high school and then go to college, but some teens are not willing to take the challenge. Some of these teens want to drop out of high school and other teens want to keep furthering their education. For some there are obstacle that life throw at them to be able to accomplish their goals. Earning an education is challenging enough, but when there is a teen parent trying to finish their education it becomes more difficult than it would beRead MoreTeenage Pregnancy And Teen Pregnancy905 Words   |  4 Pagesâ€Å"16 and Pregnant†/ â€Å"Teen Mom† Promote or Discourage Teenage Pregnancy? (Agree/Promote) When it comes to the topic of do TV shows like â€Å"16 and Pregnant† and â€Å"Teen Mom† promote or discourage teenage pregnancy, most of us will readily agree that it in fact does promote teenage pregnancy. Where this agreement usually ends, however, is on the question of how does this promote teenage pregnancy. Whereas some are convinced that it promotes teenage pregnancy through the fame some of the young couples haveRead MoreTeenage Pregnancy And Teen Pregnancy871 Words   |  4 Pagesof do TV shows like â€Å"16 and Pregnant† and â€Å"Teen Mom† promote or discourage teenage pregnancy, most of us will readily agree that it in fact does promote teenage pregnancy. Where this agreement usually ends, however, is on the question of how does this promote teenage pregnancy. Whereas some are convinced that it promotes teenage pregnancy through the fame some of the young couples have achieved, others maintain that it in fact discourages teenage pregnancy by showing the struggles and realities of

Kubla Khan Essay Example For Students

Kubla Khan Essay Kubla KhanIf a man could pass thro Paradise in a Dream, ; have a flower presented to him as a pledge that his Soul had really been there, ; found that flower in his hand when he awoke Aye! and what then? (CN, iii 4287)Kubla Khan is a fascinating and exasperating poem written by Samuel Taylor Coleridge (. Almost everyone who has read it, has been charmed by its magic. It must surely be true that no poem of comparable length in English or any other language has been the subject of so much critical commentary. Its fifty-four lines have spawned thousands of pages of discussion and analysis. Kubla Khan is the sole or a major subject in five book-length studies; close to 150 articles and book-chapters (doubtless I have missed some others) have been devoted exclusively to it; and brief notes and incidental comments on it are without number. Despite this deluge, however, there is no critical unanimity and very little agreement on a number of important issues connected with the poem: its dat e of composition, its meaning, its sources in Coleridges reading and observation of nature, its structural integrity (i.e. fragment versus complete poem), and its relationship to the Preface by which Coleridge introduced it on its first publication in 1816. Coleridges philosophical explorations appear in his greatest poems. Kubla Khan, with its exotic imagery and symbols, rich vocabulary and rhythms, written, by Coleridges account, under the influence of laudanum, was often considered a brilliant work, but without any defined theme. However, despite its complexity the poem can be read as a well-constructed exposition on human genius and art. The theme of life and nature again appears in The Rime of the Ancient Mariner, where the effect on nature of a crime against the power of life is presented in the form of a ballad. Christabel, an unfinished gothic ballad, evokes a sinister atmosphere, hinting at evil and the grotesque. In his poems Coleridges detailed perception of nature links scene and mood, and leads to a contemplation of moral and universal concerns. In his theory of poetry Coleridge stressed the aesthetic quality as the primary consideration. The metrical theory on which Christabel is constructed helped to break the fetters of 18th-century correctness and monotony and soon found disciples, among others Walter Scott and Lord Byron. Opium and the Dream of Kubla KhanColeridges use of opium has long been a topic of fascination, and the grouping of Coleridge, opium and Kubla Khan formed an inevitable triad long before Elisabeth Schneider combined them in the title of her book. It is tempting on a subject of such intrinsic interest to say more than is necessary for the purpose in hand. Since the medicinal use of opium was so common and wide-spread, it is not surprising to learn that its use involved neither legal penalties nor public stigma. All of the Romantic poets (except Wordsworth) are known to have used it, as did many other prominent contemporaries. Supplies were readily available: in 1830, for instance, Britain imported 22,000 pounds of raw opium. Many Englishmen, like the eminently respectable poet-parson George Crabbe, who took opium in regular but moderate quantity for nearly forty years, were addicts in ignorance, and led stable and productive lives despite their habit. By and large, opium was taken for granted; and it was only the terrible experiences of such articulate addicts as Coleridge and Dequincy that eventually began to bring the horrors of the drug to public attention. Coleridges case is a particularly sad and instructive one. He had used opium as early as 1791 (see CL, i 18) and continued to use it occasionally, on medical advice, to alleviat e pain from a series of physical and nervous ailments. But the opium cure proved ultimately to be more devastating in its effects than the troubles it was intended to treat, for such large quantities taken over so many months seduced him unwittingly into slavery to the drug. And his life between 1801 and 1806 (when he returned from Malta) is a somber illustration of a growing and, finally, a hopeless bondage to opium. .u3b7ccc624e12f7671d38ac9c8de59988 , .u3b7ccc624e12f7671d38ac9c8de59988 .postImageUrl , .u3b7ccc624e12f7671d38ac9c8de59988 .centered-text-area { min-height: 80px; position: relative; } .u3b7ccc624e12f7671d38ac9c8de59988 , .u3b7ccc624e12f7671d38ac9c8de59988:hover , .u3b7ccc624e12f7671d38ac9c8de59988:visited , .u3b7ccc624e12f7671d38ac9c8de59988:active { border:0!important; } .u3b7ccc624e12f7671d38ac9c8de59988 .clearfix:after { content: ""; display: table; clear: both; } .u3b7ccc624e12f7671d38ac9c8de59988 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3b7ccc624e12f7671d38ac9c8de59988:active , .u3b7ccc624e12f7671d38ac9c8de59988:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3b7ccc624e12f7671d38ac9c8de59988 .centered-text-area { width: 100%; position: relative ; } .u3b7ccc624e12f7671d38ac9c8de59988 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3b7ccc624e12f7671d38ac9c8de59988 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3b7ccc624e12f7671d38ac9c8de59988 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3b7ccc624e12f7671d38ac9c8de59988:hover .ctaButton { background-color: #34495E!important; } .u3b7ccc624e12f7671d38ac9c8de59988 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3b7ccc624e12f7671d38ac9c8de59988 .u3b7ccc624e12f7671d38ac9c8de59988-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3b7ccc624e12f7671d38ac9c8de59988:after { content: ""; display: block; clear: both; } READ: Nelson Mandela EssayBy the time he realized he was addicted, however, it was too late. He consulted a variety

Taxation Theory and Law Practice

Question: Describe about the capital gain tax asset. Answer: The difference between the cost of acquisition capital gain tax asset and the capital proceeds is called as the Capital Gain. It can be calculated with three methods that are generally applied by the persons who calculate it. There are three methods available to compute the Capital gain such as Discount Method, Indexation Method and Residual Method (Aust 2013). The first one is the process that is applicable for the calculations of more than 12 months and then the calculations must be done with this discount system. The second method is used for the calculations when the assets are obtained before September 21st and held for more than 12 months instantly before relevant capital gain tax event. The Residual Method is the process of calculation in the time when assets are held for less than 12 months or one year (Baldwin et al. 2012). Items Exempted From Gain on Sale of Capital Asset The property that is claimed before calculating the capital asset were obtained before 20th September 1985 are follows - Various motor vehicles Reimbursed amount for exact injuries The sale of residential houses of various families The product that is needed to acquire has to less than $ 500 Set off and Carry Forward of Losses that is Arising from the Capital Gain Long Term Capital Loss: When there is, a long-term capital loss happened then loss can be making up by another capital gain. In this case, the help of any short-term capital loss cannot overcome the long-term capital loss (Brigham and Ehrhardt 2013). Short Term Capital Loss: In the cases of any short term, capital loss the same source can be compensated by the same kind of short-term asset or with any long-term capital asset. The loss can be carry forwarded to the subsequent assessment year and set off against both short-term gain and long-term gain. (a) According to the question, Mr. Dave Solomon has sold the building at $ 8, 50,000 where he was living for more than 30 years in a two-storey structure, which was of $ 70,000 when bought (Burman et al. 2016). Mr. Dave Solomon has sold the building on 27th June of the current tax year. Then there was an auction arranged in which the resident was originally sold at $85,000 as advance money that was very high against the buying price. However, subsequently the consumer did not have adequate money to proceed with such buy. Thus, the money was forfeited. Hence, $ 85,000 received be charged to Income from other sources Calculation of Capital Gain Calculation of capital gain Sale (It is exempted under the definition of CST, such as, family residence exemption) $8, 65, 00 LONG TERM CAPITAL GAIN NIL (b) On 20thSeptember, 1985 a painting by Pro Hart has bought at the price of $ 15,000 while sold it in $1, 25,000. Therefore, the Capital Gain is: Sale $ 1, 25,000 (-) cost of acquisition Calculation 15,000*123.4/71.3 Result $25,961 LTCG $150,961 (c) In late 2004, an extravagance motor cruiser was bought at $ 1, 10,000 and then it was sold on 1st June of this year to the local boat broker at the price of $ 60,000. Hence capital gain will be: Sales $ 60,000 (-) cost of acquisition $ 1,10,000 LTCG $ 50,000 (d) He also sold a package of shares in a recently listed mining business on 5th June of the current year at a price of $ 80,000. He bought these shares on 10th January in this year for $ 75,000. He borrowed a loan of $ 70,000 and paid interest on the loan of $5,000 to purchase these shares. An amount of $750 has paid by him as brokerage for sale of the shares and $250 in crush duty for acquire of share. According to the income tax law, interest on loan cannot be a part of cost of gaining. Therefore, interest of law has not included here. Hence, capital gain will be as follows: Sale proceed $ 80,000 (-) Brokerage $ 750 (-) cost of acquisition $75,000 (-) stamp duty $250 STCL $ 4,000 Capital gain for the year is as follows Long term capital gain on sale of housing property $ NIL Long term capital gain on sale of painting $ 1, 50,961 Long Term capital loss on sale of Boat $ 50,000 Short term capital Gain on sale of share $ 4,000 LTCG $ 1,04,961 Now the tax arrival of Mr. Dave for the year-end 30 June of the earlier year that is showing a net capital loss of $10,000, since the auction of shares. Consequently, it can be accustomed with current year long-term capital gain. So, Net Long term capital gain for the recent year is $ 1, 04,961-$10,000 =$ 94,961 Capital gain is the amount that an individual or a business of an individual gets by selling out an asset rather the capital asset. In the words of (), the capital gain must be calculated after deducting the amount of all the losses that the asset has generated. () stated that the term capital gain can also be referred as the investment income. This is because, the capital gain is generated by selling out the fixed or real assets like, building, machinery or other property of the individual. At the same time, the capital gain is calculated before considering the taxable amount. The amount that are charged on the capital gain is known as capital gain tax. As per the case study, Mr. Dove has achieved a capital gain and so he has an option of contributing this amount to the fund of superannuation. At the same time, it is very important for Mr. Dove to maintain the records of the valuable transactions in which he is involved. This transactions may include, Loan interest, receiving receipts for purchase, amount spent for meeting the legal fees (Hurd 2013). Along with these, the records like payment of brokerage are also needed to be maintained properly. The negative balance that is derived by selling a capital asset is known as the capital loss. This capital loss also includes the loss that has been incurred in the previous year. The amount of capital loss must be carried forward to the years subsequent to the year of loss and at the same time, the loss amount is needed to be deducted from the amount of capital gain in those years. However, it is very important to remember that the amount of capital loss is not eligible for setting off by some other gain (Mason and Stephenson 2015). According to the case study situation, if Mr. Dove has faced a capital loss then he may sale some other assets that he has owned in order to avail a loan to contribute in his superannuation fund. At the same time, he can purchase an apartment and after that he can withdraw the money from the personal fund of superannuation after reaching at the age of 60. Periwinkle Pty ltd, is a producer of bathtub and the company sells its products through direct selling. Recently, the management of the company has provided a car to one of their employees namely Emma, who travels much for the purpose of the company. however, the use of the car is not restricted to the office use only. Emma has the right to use the car for various personal reasons also. The price that the management of the company has spent to avail the car is $33000 on 1st May 2015. As per the data available, the total kilometers that Emma has travelled by the car is 10000 and along with that Emma has also spent $550 for the purpose of repairing. On the other side, the car has been used by Emma just for 10 days and total 5 days the car was unused. Emma took a loan of $500000 from the company that is Periwinkle Pty Ltd as on 1st May 2015. The company charged an interest of 4.45% per annum. After taking the loan from the company, Emma at first bought a holiday home at $450000 and the rest of the loan money she gave to her husband in order to invest in the share of Telstra. In the same year, Emma Bought a bathtub from her company that is Periwinkle and spent $1300. However, the cost of producing a single bathtub is $700 and at the same time, those bathtubs are available in the market for $2600. FBt is payable by employer on certain perquisite given to employees. It is exempt income in the hands of employee. There are few items on which FBT is not payable which are benefits of value which is not more than $ 300, work expenses, employee relocation expenditure, exempted loans, allowance for housing in distance places and motor car provided to employee. Employer is liable to pay FBT on reimbursement of expenditure, Airline and parking of car allowance, residence allowance, giving a loan and providing motorcar. As per FBT motorcar is a vehicle which has a capacity of carrying not more than 9 person or not more than 1 tonne. However if a car is used for personal purpose by the employee then it is not taxable as per FBT. If a car is given for not more than 3 months then it will not fall under the purview of FBT. A Car does not fall under the scope of FBT it is at the place of employee and is not garaged with the employer. If the car is at repair station then the time period will be excluded from the calculating the time period FBT can be computed by 2 methods which are application of statutory formula and method of cost basis In the given question, The car given to Emma is liable to FBT as it meet all the criteria of FBT Car cost $33,000 Number of days car is used (335-5) = 3 Car was in the repairing station and so not used for days which is to be excluded. No of days it is parked in the airport is to be included as per the provision of FBT. The car has travelled for not more than 15000km during FBT period so the rate is 20% Taxable Value $33000*20%*330/365 $5,967 (-)expense incurred by employee $550 Fringe Benefit Tax $5,417 Treatment of Loan FBT on loan is payable when loan is provided to employee by the company at less than market rate. In this given sum the market rate in 5.95% and loan is provided at 4.45% so difference of 1.5% is liable to FBT. Therefore FBT payable is 1.50% of 500000 = $7,500 Emma has used $4, 50,000 for the purchasing a house and rest was given to her spouse for acquire of shares. Since Emma has used $ 4, 50,000 for purchasing of residential house,so the assessable value will be same which is $7,500 If Emma utilize the full amount of loan alone for acquiring house for $ 4,50,000 and purchase of shares valuing $ 50,000. FBT is payable as follows I) Value of Advance fringe benefit which is taxable without any deduction $7,5005,00,000*1.50% Ii) Assuming no interest is payable on the loan $29,750 ($5,00,000*5.95%) Iii) Assuming employee had paid interest equivalent to the taxable value $ 29,750*10/100 $2,975 iv) As per real circumstances if interest is charged on the loan payable by employee $500,000*4.45%*10%=2225 v) Deduct iii-iv $ 2,975-750 = $2,225 Vi) Taxable value i-v 7500-750 $6,750 Debt Waiver Fringe Benefit In the given case Emma purchased bathtub for $1,300 which was sold in the market to general public for $ 2,600. Hence the difference i.e. $ 2600-$1300=$ 1300 is fringe benefit liability. Reference List Aust, A., 2013.Modern treaty law and practice. Cambridge University Press. Baldwin, R., Cave, M. and Lodge, M., 2012.Understanding regulation: theory, strategy, and practice. Oxford University Press on Demand. Brigham, E. and Ehrhardt, M., 2013.Financial management: Theory practice. Cengage Learning. Burman, L.E., Gale, W.G., Gault, S., Kim, B., Nunns, J. and Rosenthal, S., 2016. Financial Transaction Taxes in Theory and Practice.National Tax Journal,69(1), pp.171-216. Hurd, I., 2013.International organizations: politics, law, practice. Cambridge University Press. Mason, A.T. and Stephenson, G., 2015.American constitutional law: introductory essays and selected cases. Routledge. Moser, C., 2012.Gender planning and development: Theory, practice and training. Routledge. Weber, R., 2013. Tax increment financing in theory and practice.Financing economic development in the 21st century,53, p.55.