Monday, December 30, 2019
Cell And Microbial Biology At The Catholic University Of...
I am a young Saudi woman with a BS in Biotechnology degree seeking admission to the MS in Cell and Microbial Biology at The Catholic University of America. I have recently completed my English language studies at University of Washington International English Language Programs, in preparation for my graduate studies, for I have been awarded with a scholarship that covers all tuition and living expenses for the duration of my stay in the U.S. and I intend to maximize on this opportunity by earning a MS in Cell and Microbial Biology degree from The Catholic University of America My motivation to pursue such a degree stems from my personal, academic and professional experiences, which have not only shaped my character and career goals, but have also led me to this stage in my life. Initially, when I decided to specialize my undergraduate studies in the field of biotechnology, a field that for long has been mostly occupied by men in my country, I knew that I was contending an unjust social norm that in large familiarizes and accepts only male scientists, researchers and innovators. While it is true that the mentioned norm has significantly diminished in large metropolitan cities and modern urban over the last few years, as Saudi universities have recently taken to presenting their female students with unprecedented choices of programs, especially within the sciences, the prolonged social and institutional impact of the mentioned social norm is still evident to this day. ToShow MoreRelatedShould Genetic Engineering Be Controlled by Law?2870 Words à |à 12 Pa gescontrolled by law?â⬠I chose this topic because I used to study medicine at my former university. And Iââ¬â¢m also thinking of studying biology at HPU, so I felt I have to write something about this topic. Need I say more? It is a fundamental problem related to what we are. The genetic engineering always carries lots of ethical problems. Especially, when it comes to embryonic stem cells(ESCs) which are provided from abortion. Ethicists rage about the treatment of aborted embryosRead MoreAntioxidative Property of Soursop Leaf Extract2492 Words à |à 10 PagesANTIOXIDATIVE PROPERTY OF SOURSOP LEAF EXTRACT A Research Proposal Presented to The Faculty of University of Baguio Science High School In Partial Fulfillment Of the Requirements for the Subject Research III Quimson, Crystal Ivy O. Osias, Dymphna Xel D. Choi, Brian March 2012 TABLE OF CONTENTS Title page. . . . . . . . . . . . . . . . . . . . . . . . i Table of contents. . . . . . . . . . . . . . . . . . . . ii CHAPTER I: THE PROBLEM Background of the Study . . . . . . . . . . . . . . .Read MoreThe Antimicrobial Effect of 100% Mature Psidium Guajava (Guava) Leaf Extract on the Growth of Pseudomonas Aeruginosa (Atcc # 27853)5916 Words à |à 24 PagesTHE ANTIMICROBIAL EFFECT OF 100% MATURE Psidium guajava (GUAVA) LEAF EXTRACT ON THE GROWTH OF Pseudomonas aeruginosa (ATCC # 27853) A Research Proposal Presented to the Faculty of the College of Medicine Cebu Doctorsââ¬â¢ University Mandaue City, Philippines In Partial Fulfillment of the Requirement Research in Medicine II Block I, Module 2 by: Avanceà ±a, Glory O. Booc, Mark Henry C. Burgos, Dan Samuel S. Cabang, Eloise Maxine B. Conopio, Arnel Y. Cordova, Jose Reginald K. Gozo, Leoniza Gloria SRead MoreFundamentals of Hrm263904 Words à |à 1056 PagesYour WileyPLUS Account Manager Training and implementation support www.wileyplus.com/accountmanager MAKE IT YOURS! Fundamentals of Human Resource Management Tenth Edition David A. DeCenzo Coastal Carolina University Conway, SC Stephen P. Robbins San Diego State University San Diego, CA Tenth Edition Contributor Susan L. Verhulst Des Moines Area Community College Ankeny, IA John Wiley Sons, Inc. Associate Publisher Executive Editor Senior Editoral Assistant Marketing Manager
Sunday, December 22, 2019
Nathaniel Hawthorne s Young Goodman Brown - 2532 Words
Nathaniel Hawthorneââ¬â¢s short story, ââ¬Å"Young Goodman Brown,â⬠demonstrates how Goodman Brown leaves his wife, Faith, to do an errand within the woods with a man that is believed to be the devil. During the time period in which this took place, the 1620ââ¬â¢s, many of the people from the village were practicing Puritanism. Puritanism is an intense practice of religion retrieved from Protestants, only removing its Catholic influence. When Goodman Brown entered the woods to meet the devil, he soon turned into a man who was corrupt within his faith. When Mr. Brown left his wife and entered into the dark woods, it displayed a form of symbolism. In continuation, symbolized a Puritan man straying away from his faith in God which is his wife in this case. Moreover, when Brown entered the woods and followed the devil, it represented his faith diminishing away with every step he took in the forest. Hawthorne demonstrates Brown becoming a skeptic of his own religion through hi s actions. There are many interpretations of the main character in ââ¬Å"Young Goodman Brownâ⬠. A group of authors such as D.M McKeithan and Selina Jamil believe that Brownââ¬â¢s journey into the woods was a journey in which he nearly lost his faith, as well as flip his world upside down due to his sinful actions. However, Walter Paulits claims that Goodman Brown only follows the Devil through his temptation since he is uncertain for, ââ¬Å"Young Goodman Brown develops ambiguity â⬠¦ service of a more pervasive theme of ambivalenceâ⬠Show MoreRelatedNathaniel Hawthorne s Young Goodman Brown1543 Words à |à 7 PagesIn Nathaniel Hawthorne s short story of Young Goodman Brown, the author uses symbolism and allegories in order to showcase the Puritan faith as well as man s conflict between good and evil. This analysis will break down the techniques that the author uses to critique the puritan society and to show the difference between how people appear to be in societ y and the true colors that they are hidden inside of them. There has been a lot of great authors in our time, but none more interesting thanRead MoreNathaniel Hawthorne s Young Goodman Brown1065 Words à |à 5 PagesWhen it comes to the topic of Nathaniel Hawthorneââ¬â¢s Young Goodman Brown, most of us will readily agree that duplicity is a major theme in the piece, or the idea of different versions of reality. Where this agreement usually ends, however, is on the question of whether Hawthorne is implying that man is inherently evil. Whereas some are convinced that Young Goodman Brown was good until tainted by the Devil, others maintain that he was evil from the beginning and was completely aware of the evil heRead MoreNathaniel Hawthorne s Young Goodman Brown905 Words à |à 4 PagesThough Nathaniel Hawthorne is an author of many great works, his short story ââ¬Å"Young Goodman Brownâ⬠still stays relevant because it has themes and subjects that are relatable in today s world. In the story ââ¬Å"Young Goodman Brown,â⬠Good man Brown leaves his wife Faith, to go into the woods near Salem to have a meeting with the devil. Appearance vs. reality is shown in ââ¬Å"Young Goodman Brownâ⬠through the plot, the character of Goody Cloyse, and the symbol of the maple staff. The characterRead MoreNathaniel Hawthorne s Young Goodman Brown1312 Words à |à 6 PagesWithin Nathaniel Hawthorne s short story Young Goodman Brown (p.317), Young Goodman Brown travels through a dark and mysterious forest late at night. Ignoring the pleas of his pure wife Faith, he ventures deep into the woods with many dangers around him, only to emerge in the morning a changed man with bewildered views on his own Puritan life and the Puritan community around him. At the cause for this change in mindset, the dream of an old man symbolizing the devil appears, showing him the communityRead MoreNathaniel Hawthorne s Young Goodman Brown Essay1274 Words à |à 6 PagesIn Nathaniel Hawthorneââ¬â¢s ââ¬Å"Young Goodman Brown,â⬠the devil says, ââ¬Å"Evil is the nature of mankindâ⬠(ââ¬Å"Youngâ⬠627). Since Adam and Eve ate the forbidden fruit and attempted to hide conceal their sin from God, humans have tried to hide their sin from others. Although ever yone sin is human nature, everyone has a different reaction to sin. While some acknowledge sin, others ignore it. In Hawthorneââ¬â¢s other short story, ââ¬Å"The Ministerââ¬â¢s Black Veil,â⬠Father Hooper wears a black veil to represent the sin heRead MoreNathaniel Hawthorne s Young Goodman Brown Essay1449 Words à |à 6 Pages ââ¬Å"Young Goodman Brownâ⬠is a short story that is filled with symbols and mystery. Nathaniel Hawthorne provides plenty forms of symbolism for readers to digest. Hawthorne displays strong faith as the greatest virtue for a man or woman, and when the faith is compromised, one can be filled with skepticism and uncertainty towards the rest of the world. The story begins as a conventional allegory, creating the expectation that the characters will be able to consistently display the abstractions they symbolizeRead MoreNathaniel Hawthorne s Young Goodman Brown1695 Words à |à 7 Pagesstory, Young Goodman Brown, by Nathaniel Hawthorne is set in Puritan New England. Hawthorne uses symbolism, description, scenery, and Goodmanââ¬â¢s journey to illustrate and symbolize the battle of good versus evil. In the first scene, we see how Young Goodman Brown leaves his wife, Faith, to start on his ââ¬Å"evilâ⬠journey through the woods. Though Faith asks him to stay with her, he chooses to continue on even though he knows the evilness lies ahead. As the story continues, we see how Hawthorne uses FaithRead MoreNathaniel Hawthorne s Young Goodman Brown1492 Words à |à 6 PagesIn Nathaniel Hawthorneââ¬â¢s short story of Young Goodman Brown, the author uses symbolism and allegories in order to showcase the Puritan faith as well as manââ¬â¢s conflict between good and evil. This analysis will breakdown the techniques that the author uses to critique the puritan society, and to show the difference between how people appear to be in society and the true colors that they are hidden inside of them. There has been a lot of great authors in our time, but none more interesting than NathanielRead MoreNathaniel Hawthorne s Young Goodman Brown894 Words à |à 4 Pagesread. In ââ¬Å"Young Goodman Brownâ⬠, I found several romanticism characteristics to be in this story. One being, the emphasis on feelings and emotions. Nathaniel Hawthorne writes, ââ¬Å"The cry of grief, rage, and terror was yet piercing through the night, when the unhappy husband held his breath for a response.â⬠The cry of anguish and pain are very applicable to the protagonist idea in this story. Brown also expresses feeling when he doesn t want to leave his wife Faith, but he feels that it s his role toRead MoreNathaniel Hawthorne s Young Goodman Brown1975 Words à |à 8 PagesNathaniel Hawthorne, is the author of the short story ââ¬Å"Young Goodman Brown,â⬠that was written in 1835 (Baym 370). Hawthorne was born in Salem Massachusetts on July 4th, 1804. Hawthorneââ¬â¢s ancestors were of the Puritan descent, and among the first settlers of Massachusetts (Baym 370). During his teen years, Hawthorne was reading stories by British novelists Henry Fielding, Tobias S mollet, and Sir Walter Scott. When he was sixteen he wrote his sister of wanting to become an author and relying of support
Saturday, December 14, 2019
Salmon Management in the Pacific Northwest Free Essays
1. Do we, as a region and a nation, need salmon? Why or why not? When is the cost too high or priorities misplaced? The Pacific Northwest region that includes areas like in California, Oregon, Washington, Idaho, and southern British Columbia and the USA as a whole need salmon fish. FAQ, (unpublished) clarifies that the reason for this is that, approximately one hundred and thirty-seven species of both plants and animals depend on the salmon fish for their survival. We will write a custom essay sample on Salmon Management in the Pacific Northwest or any similar topic only for you Order Now According to Manning, (1996), there exist a mutual relationship between the forest and the salmon fish. He states that forest need salmon fish as much as salmon fish need them. Forests gain carbon and nitrogen from the salmon fish while salmon fish gain oxygen and other nutrients from the forests. Some forest species which depend on nutrients or carbon and nitrogen gases will die if the salmon fish was to reduce in number or was to get extinct. The salmon fish is therefore very important maintaining biodiversity or ecological diversity. The cost of sustainable conservation of salmon fish is very expensive especially in the wake of the global climate change. Salmon fish requires a very unique habitat which is large and cold. According to Lackey, (2009), billions of dollars have been used in trying to conserve salmon fish with very little success due to the global climate change. The major river; River Klamathi, where the salmon fish thrive in, has experienced serious ecological versus economic conflict with the farmers around the region preferring to utilize the water for agriculture, while the environmentalist on the other hand prefer conservation of the water for salmon conservation. This therefore has forced the communities living around the region to continue with their farming activities but with some limit, although this also affects the development fish in this region since the farming activities impacts negatively on their growth and survival since they utilize the same water form the river for irrigation. Henry and Mote, (unpublished), are of the view that the variations in climate has affected the development of salmon fish especially the high temperatures that cause the coastal ocean waters to warm thus reducing the ability of the salmon fish to reproduce in large numbers. The global climatic change is inevitable and however how much effort is put towards conservation of the salmon fish, it we might not be able to achieve much. The much anticipated changes in the Obama Administration has also not yielded any fruit since the policies in this administration aimed at protecting and conserving the endangered species is more or less the same as those of the previous government. The policies have leaned mostly towards production of more food through agriculture and production of electricity. This is very dangerous for the survival of anadromous fish like salmon which depends on fresh water for hatching of its eggs. Salmon fish is of great importance to those living around the region for many reasons. Food is basic human need which in this case is derived from the salmon fish, that is, these people depend on the fish for food. It provides protein to the body, besides many other nutrients and vitamins. Itââ¬â¢s also used in industries to manufacture variety of food products and thus it boots the economy of the region besides providing employment opportunity to these people. Factories have been established specifically to utilize the salmon fish as the main raw material. This gives individuals from the communities living around this region and the USA as a whole, employment opportunity. Again salmon fish is viewed as a natural resource for tourism which earns the country foreign exchange. 2. In September 2002, estimates ranging from 30,000-80,000 Chinook and Coho salmon died in the Klamath River. If these fish had survived to spawn they would have comprised the eighth largest salmon run since 1978. Why did this happen? What have been the short-term (days to weeks) and long term (months to years) effects? How could this be prevented from happening again? Lackey, (2009), states that the major cause of this was water pollution. The irrigation project which was started on River Klamath was the major cause of this massive death of Chinook and Coho salmon fish. Thos plus the many industries in the region led to the construction of many dams in the upper basin of the river which caused interference in the quality of water of the fresh river. According to The Bush Administrationââ¬â¢s Environmental Record, (unpublished) and; BEST and WSTB, (2008) this irrigation project and the industries led to low water levels in the lower Klamathi River thus leading to eutrophication of the water in the river and rising of water temperatures caused by construction of dams. Salmon fish depends on very cold temperatures. This in turn caused a missing link in the food chain since Chinook and Coho salmon fish acquires its food in the fresh waters whenever it migrates to this region; and gill rot in the fish and hence most of them that were not able to adapt died. The deaths of these two species led to a serious decline of fish in the region which in turn has also led to a decline of wealth to the communities living around the region. According to Arkush, (2005) this has caused an increase in poverty in the region and that since salmon runs have decreased, artificial hatcheries have to be built for them. This is uneconomical since artificial hatcheries are costly and very expensive to maintain compared to if the fish was to thrive in natural ecosystem. There was a short term increment of micro-organism and that depend on nutrients from decomposed salmon fish. With time there has been a slow decline of forest that depended on the salmon fish for growth and development. Coho habitat has been seriously degraded in the tributaries. Lack of cover and impairment of substrate through deposition of sediments are common. Woody debris, which is critical as cover for young fish, has largely been lost as a result of human activity. According to Henry and Mote (unpublished) excessive depletion of flow may separate fish from adequate habitat in the last half of summer. Endangered and Threatened Fishes in the Klamath River Basin, (2010) states that human activities around the region have caused serious depletion of the Coho salmon since debris from the woods that used to protect young fish has diminished. Thus there has been a serious decline in the commercial catch of the fish which has in turn led to the closure of some industries like the salmon troll industry in 2006 or a decline in the operations in some industries a long the region. This translates negative impacts to economy of the country. In order to the country from losing this important natural resource, more efforts towards its conservation must be applied. There is need to come up with policies of sustainable development in harvesting salmon fish. Policies aimed at protecting the salmon fish in the wildlife act, need to be made more applicable and should be fully implemented. There is also the need to create awareness on the need to conserve salmon fish as an endangered species. According to Arkush, (2009), it should include increasing fish resistance to warm temperature and diseases, and reducing the amount of input myxospores into water. 3. Why do different salmon species, and even different salmon stocks within a species, have such different life-history strategies? For example, compare Coho and Pink salmon or compare an Alaskan stock of Chinook with a Californian stock of Chinook. DEFINE the specific comparison you are going to make. What are the advantages and disadvantages of the life-history strategies of each species? Which strategy do you think will work better in a changing climate? National Park Service US Department of the Interior, (Unpublished) states that salmon fish has an anadromous life history strategy which enables it to bring nutrients from the ocean back into rivers by migrating from the ocean at some stage in life to the fresh mater rivers; and thus the wildlife community as a whole. Thus an anadromous fish are those that live in the fresh water rivers at their initial stages of their lives and migrate to ocean for their later lives. They require the fresh water rivers for spawning and egg incubation (Fish, unpublished). Both Coho and Pink salmon spend more than a year in the fresh water in the rivers and they both deposit their eggs on gravel beds in the fresh waters. Coho salmon hatch their eggs during winter while Pink salmon hatch their eggs during spring time. The young Pink Salmon then leave for the sea immediately to grow there in the salt water while Coho salmon spend three years in slow moving streams or lakes till it matures into adult Coho salmon before finally moving into the ocean water. When the Pink salmon enter the fresh water streams, they do not feed there but instead provide food and nutrients to the environment which includes other fish, birds, micro organisms and other animals (National Park Service US Department of the Interior, unpublished). They die immediately after laying eggs and dropping them on the gravel. Their carcasses decompose to produce nutrients to other micro-organisms and plants, while their dead bodies are fed on by birds and other fish. On the other hand, Coho salmon competes for food with other animals in the fresh water streams since they have to live in this habitat for a longer time. The number of Pink salmon is in abundant since they are able to survive in any water and their ability to feed in the oceans and thus not affected by the environmental variations in the fresh water rivers, and besides, can also survive in any water and take a shorter period to mature (National Park Service US Department of the Interior, unpublished). Unfortunately, Pink salmon have a very short life span of about two years (Salmonds, unpublished) which most of it is spent in the oceans. Coho salmon have longer life span but the female stays for only eighteen months in the ocean before moving to the fresh water. That is, it spends most of its life in the fresh water. Pink Salmon therefore can best survive in wake of the global climatic change since they can survive in any water and their young ones immediately transfer to the sea to mature after being hatched. Their ability to survive in any water gives advantage to survive in various conditions that might be caused by the global climatic changes. Moreover; they do not depend on the food in fresh waters and instead, provide food when they die after laying eggs. Thus they can easily adapt to changes in the environment than Coho salmon which is very vulnerable to high summer temperatures (Wild Coho Salmon, 2007). How to cite Salmon Management in the Pacific Northwest, Papers
Friday, December 6, 2019
IT Security and Landscape Technology â⬠Free Samples for Students
Question: Discuss About The IT Security And Landscape Technology? Answer: Introducation A crisis is ongoing for the past few years related to the security of information technology in various industries. The development in technology has been equally countered by the growing rate of cyber crime and its quality. That is why, a complete security tool is never truly achieved that will provide total protection from all sorts of cyber threats. The cyber criminals seem to stay one-step ahead of those who fight against them. This is business , the developers always think of developing point protection tools that suites their competency. For example, a network developer emphasises security in the network level and develops a network security tool (Jaferian et al., 2014). Similarly, an applications security developer creates and deploys a security tool that protects a device in its application level. Lastly, the groups entitled for the security of computing devices like PC and mobile phones is concerned only with end-point protection and develop security tools accordingly. This has created a major problem as the customers fail to get what they need from the security providers. The incompatibility of the security tools among each other protecting various aspects of a device often provide the window required by the cyber attackers to breach the defence. In order to change this scenario the point of view of the security providers need to change and a holistic approach needs to be adopted like the merging of security and analytics through implementation of emerging promising technologies like Hadoop, advanced data security intelligence and cloud (Rahman, Hidayah Choo, 2015). IT Security Models and Access Controls The growing cyber threat in the present world of technology have raised the need for the implementation of more and more complex protection models and methods to the system. One of the basic process of protection is access control. The purpose of access control is to grant a specific individual some specific set of permissions that are required to gain access to a specific location of a device or any specific information (Jin, Krishnan Sandhu, 2012). A scenario can illustrate this where a person needs to open a door to a room, which is locked, and the individual do not have the key to it. Providing the key to the door of the room will allow that specific individual to unlock the door and gain access to the room. In the field of technology, this operation is achieved by providing the user with a username and password that the user will only know and that will grant access to the required information only to the user. There are four models of an access control, which are Mandatory Acc ess Control (MAC), Discretionary Access Control (DAC), Rule Based Access Control (RBAC or RB-RBAC) and Role Based Access Control (RBAC) (Jin, Krishnan Sandhu, 2012). The MAC provides the owner and the custodian only the management of the access control. There are two security models associated with MAC, namely, Bell-LaPadula and Biba. The DAC permits a user full control over any device owned by the user along with all the programs and components associated with the device. The RBAC allows a user access based on the role played by the user in an organisation. The RB-RBAC sets the access for the user dynamically based on the criteria defined by the system administrator. Apart from the four accesses, control models stated above there are two methods of access control known as logical and physical access control method (Almutairi et al., 2012). IT Security Threat and Risk Assessment The purpose of a threat and risk assessment is to give suggestions to a user that enhances the security of confidential information or content without affecting the functional aspects or usability of the system (Rausand, 2013). Risk assessment can be performed using both internal and external resources in an organisation. The key factors in assessment of threat and risk are as follows: Scope The scope allows an analyst to understand the gaps that need to be covered in a risk assessment. It recognises the vital aspects that need protection and the extent to which it is to be protected (Behnia, Rashid Chaudhry, 2012). Data Collection The process of collection of data includes acquiring all the existing procedures and policies and recognising those are missing or is unaccounted (Behnia, Rashid Chaudhry, 2012). Policy and Procedure Analysis The analysis and assessment of the current procedures and policies is performed to measure the compliance level within the organisation. Sources for compliance of policy that is can be used are ISO17799, BSI 7799 and ISO 15504 (Behnia, Rashid Chaudhry, 2012). Analysis of Vulnerability This method helps analyse the recognised information that is acquired and assess the sufficiency of the protection that is currently in operation and if any more safe guard is required (Behnia, Rashid Chaudhry, 2012). Threat Analysis Threat can be described any sort of harm that can cause interruption, tampering or destruction of any item or service that carries value. Analysis of threat involves the search and detection of such aspects and assessment is done to find possible solutions to such threats (Behnia, Rashid Chaudhry, 2012). Acceptable Risk Analysis The purpose of this sort of analysis is to recognise the protection that is currently being used and the validity of such safe guards. In case the safe guard is found to be insufficient for protection then it is identified as vulnerability (Behnia, Rashid Chaudhry, 2012). References Ab Rahman, N. H., Choo, K. K. R. (2015). A survey of information security incident handling in the cloud. Computers Security, 49, 45-69. Almutairi, A., Sarfraz, M., Basalamah, S., Aref, W., Ghafoor, A. (2012). A distributed access control architecture for cloud computing. IEEE software, 29(2), 36-44. Behnia, A., Rashid, R. A., Chaudhry, J. A. (2012). A survey of information security risk analysis methods. SmartCR, 2(1), 79-94. Jaferian, P., Hawkey, K., Sotirakopoulos, A., Velez-Rojas, M., Beznosov, K. (2014). Heuristics for evaluating IT security management tools. HumanComputer Interaction, 29(4), 311-350. Jin, X., Krishnan, R., Sandhu, R. S. (2012). A Unified Attribute-Based Access Control Model Covering DAC, MAC and RBAC. DBSec, 12, 41-55. Rausand, M. (2013). Risk assessment: theory, methods, and applications (Vol. 115). John Wiley Sons.
Thursday, November 28, 2019
Withholding federal tax income an Example of the Topic Government and Law Essays by
Withholding federal tax income The essay discusses various responsibilities of employers in respect to withholding of taxes. It indicates that employers play a crucial role in the administration of tax laws and in the collection of taxes from the employees. The essay shows the importance of employers playing their responsibilities well as they ease the collection of taxes by making it time efficient and cost effective. The responsibilities of employers in respect to withholding of taxes are mandatory and therefore any employer who fails to follow them fully is liable under the tax laws. Need essay sample on "Withholding federal tax income" topic? We will write a custom essay sample specifically for you Proceed People Usually Tell Us: Who wants to write essay for me? Essay writer professionals suggest: Professionals Are Creating Successful College Custom Essays! Top Rated Essay Writing Service Essay Writing Service Reviews Best Essay Writing Service College Essay Writing Service Introduction Employees earn taxable income as a result of services they offer to their respective employers. Anyone earning some income is expected under the tax laws to pay all the taxes without delay to the tax authorities. One of the major principles of tax collection is being economical in collecting taxes. The tax laws thus require any employer remunerating taxable income to an employee to deduct the tax liable on the employees remuneration before paying an employee his or her remuneration net of withholding tax. The employer is then required to submit the withheld taxes to the tax authorities on behalf of his or her employees (Dimsuyu, 1998). Responsibilities of employers in withholding federal income tax All employers have the responsibility of withholding all the tax due on their employees in respect to the remuneration being paid to the employees. This implies that if an employee has other sources of income which are taxable, the employer cannot withhold taxes based on such incomes which are not earned from the employment offered by the employer. The employer thus indicates on the pay slip of the employer, the gross income earned by the employee and the withheld tax. Basically, by the employer withholding taxes liable on his employees to the tax authorities, he simply collects such taxes on behalf of such authorities (Schriebman, 2002). Each and every household employer is required under the tax laws to withhold the right taxes from the paychecks of their employees. Specifically, the employers have the responsibilities of withholding the following taxes; half of the employees Medicare and social security; federal income taxes which should be based on the chosen allowances by the employee found in form W-4; state income tax that is based on the allowances selected by an employee also on W-4 form; and finally, the employers have the responsibility of withholding state taxes. This implies that before an employer pays his or her employees their wages, the employer must deduct such taxes and pay them to the respective tax authorities. But all the deductions made by the employer in respect to taxes withheld must be well indicated on the employees pay slips in order to show how the net payable amount was arrived at (Ryesky, 2003). Employers are required to report all income earned by their employees and the employment taxes they withhold from the income of their employees. They should then deposit the full amount of these taxes to either a bank or any other authorized financial institutions on behalf of their employees. The authorized financial institutions where the withheld taxes are deposited have to meet all the deposit requirements as stipulated by the federal tax laws. Every year, an employer has the responsibility of filling in the FUTA report. This report shows the amount of tax withheld by the employer during the year, the income that was earned by the employees and the taxes paid by the employer on behalf of the employees to the federal tax authorities (Schriebman, 2002). It is the responsibility of the employers to ensure that before the first day of December every year, he or she has advised all the employees to fully update their tax withholding forms. Employers should ensure that all the employees have duly completed and filed form W-4, which is the withholding certificate of the employees, and if there is any alteration which have o be made should be done so in time. If the completion of such forms indicates that an employee has altered his or her name recently, the employer has the responsibility of advising such an employee to report such changes to SSA in order to be given the social security card which reflects such changes. The employers also have the responsibility of telling their employees that all the social security cards must be up dated regularly in order to show clearly the names that are applicable for purposes of employment (Schriebman, 2002). It is worth noting that the responsibilities of employers in respect to withholding of taxes are obligations under the tax laws. This therefore means that employers must fully comply with all the stipulated requirements under the tax laws regarding withholding of taxes. Employers who fail to comply with these laws are liable under the law. In addition, they have to pay the taxes which were due on the employees, which they did not withhold (Dimsuyu, 1998). Conclusion All employers are required by the tax laws to withhold certain taxes from the taxable incomes of their employees. The responsibilities of the employers regarding to withholding of taxes ensure that there is increased tax collection efficiency as taxes of several employers are collected from a central point as opposed from being collected from each and every employer. It is the responsibility of the employers to deposit the withheld taxes banks and other financial institutions that are duly authorized by the tax authorities. The employers also have the responsibility of advising their employees on various issues relating to withholding of taxes. Such responsibilities enable the employees to be more conversant with the tax laws and also be able to complete various forms that are required for purposes of withholding of taxes. Reference: Dimsuyu, I. (1998): New York State and City Withholding Obligation, Magazine article of The CPA Journal, Vol. 68 Ryesky, K.H. (2003): "In Employers We Trust": the Federal Right of Contribution under Internal Revenue Code Section 6672, Fordham Journal of Corporate & Financial Law, Vol. 9 Schriebman, R.S. (2002): IRS Tax Collection Procedures, ISBN 0808008447, CCH.
Monday, November 25, 2019
English Sonnet Definition Essay Example
English Sonnet Definition Essay Example English Sonnet Definition Essay English Sonnet Definition Essay allusion reference to a person, place, even, thing that is known from science, religion, history, myth, culture. apostrophe a figure of speech in which the speaker addresses an absent or dead person or even an abstract quality or non-human as if it were present and able to respond. Metaphysical poets term applied to poets like Donne or Herbert and other 17th century poets who wrote in a deliberately difficult and abstract style. conceit an elaborate figure of speech that makes a surprising connection between two seemingly dissimilar things. metaphysical conceit a particularly startling conceit. incongruity lack of agreement, consistency, harmony. paradox a statement that seems to contradict experience but which may actually be true. wit a quality in speech or writing that combines verbal cleverness with deep insight. Lyric Poetry poem, often short, that has the form and musical quality of song; it is characterized by the song-like outpouring of the poets thoughts and feelings. Cavalier Poets characterized by; wit, short lines, precise language, charm, main themes; love, honor and time. Petrarchan abba abba cde cde rhyme scheme. (octet and sestet). Octave first eight lines of a sonnet. Sestet last six lines of a sonnet. Volta (turn) the turning point in the sonnet. (usually between the octet and sestet or between the last quatrain and the couplet). Shakespearean abab cdcd efef gg rhyme scheme. (4 quatrains and a couplet). Quatrain a four line unit in a sonnet. Couplet sums up or comments on the previous 12 lines of the sonnet. Sonnet a verse form consisting of 14 lines with a fixed rhyme scheme. Carpe Diem seize the day can be emphasized in poem.
Thursday, November 21, 2019
Accounting managerial control CASE STUDY---Apple company Essay
Accounting managerial control CASE STUDY---Apple company - Essay Example e forces that he has described are: a) Threat of new entrants, b) Determinant of buying power, c) Threat of substitutes, d) Determinants of supplier power, and e) Rivalry among the firms. There are several threats in terms of new entrants. This is majorly because the industry is open to a number of players to come in and launch newer products with higher technology each day. Over the years there have been several companies that have tried to build their own operating systems however the market has become an Oligopoly with just Apple and Microsoft. These two form the biggest giants in the industry and this only face a threat among themselves. It is also to be noted to the barriers to entry in this market is relatively quite low and this is why the level of threat of new entrants would be very low for Apple. As seen in the case there is also a number of new entrants in the computer industry, however there are only a few well established brands here which include, IBM, Apple, and Microsoft. These form a strong barrier to entry for the smaller firms and hence the threat of new entrants is lesser. The threat of new entrants in this market is also relatively low since it d oes need high levels of capitals and also strong distribution channels. Also the companies will only be able to survive these markets if they produce based on economies of scale. This can only be done if the company has enough investments to be able to produce at higher levels. Hence the threat can be considered to be ââ¬ËLOWââ¬â¢. Looking at this in a strategic perspective it is seen that although Apple is a computer company has moved into the music and videos software successfully. Apple has used the technology available and has been able to create a very strong brand image for itself. The company has been known for the use of technology and excellent branding. The company has been able to create a strong image which forms a major reason for the success of the company. If the company is considered as
Wednesday, November 20, 2019
Mergers and Acquisitions Assignment Example | Topics and Well Written Essays - 1250 words
Mergers and Acquisitions - Assignment Example But in acquisition only the acquiring company remains after completion of the process. The acquisition of whatsapp by facebook is discussed in the following pages. Whatsapp is a relatively new free mobile messaging service company which allows user to send messages to each other freely over the internet (It charges $1 as subscription charges after 1st year). It has a customer base of 450 million compared to facebook which has a customer base of 1.23 billion. Facebook is a giant in the area of social network and whatsapp has the potential to be a giant in the mobile messaging service domain. Facebook has recently completed its acquisition of Whatsapp for a whooping sum of $22 billion (Oreskovic, 2014). Among the big startup acquisitions that has taken place it ranks the biggest. Now the question arises why did facebook acquire whatsapp for such a whooping price? Among the many reasons some are: 4. For whatsapp things couldnââ¬â¢t be better because facebook has said that it will allow whatsapp to grow independently and wonââ¬â¢t interfere. So besides the cash and instant recognition whatsapp founders are also granted freedom of making decisions. Whereas Facebook has well established its presence in the social network where it has established itself as the market leader without any doubt, whatsapp on the other hand has all potentials to be a future leader in the mobile messaging service domain. In fact the growth rate of whatsapp in the first four years of operation is much higher that facebook had (A fact that was admitted by zuckerberg himself). Although this deal is pretty recent and its actual future implications and ramifications can be known at a later stage but, this deal is going to prove a major milestone and is actually a master stroke by Facebook CEO Zuckerberg. Effects of this deal are. 2. Through this deal Facebook has actually eliminated his competitor from a seemingly unrelated
Monday, November 18, 2019
Introduction to Planning and the Planning Hierarchy Article
Introduction to Planning and the Planning Hierarchy - Article Example lves environmental assessment, formulation of strategies, implementation of the strategies and the process of evaluation and control (Paul et.al, 2011). In this regard, the two are similar in the process of gathering the information. As the nursing process inquires information from the patient, the strategic planning process assesses the environment to establish the changes that are required. In project management the most effective plan is developed and implemented by the project manager and the team. In the nursing process, a nurse adequately develops and integrates a plan to care for the patient. Also, in the strategic planning process, evaluation of the implemented strategies is important to assess whether the objectives are met. In the same case, evaluation process is undertaken by the nurses to assess whether the outcomes are achieved (Sare and Ogilvie, 2010). Nevertheless, the two are different from one another in a number of ways. In strategic planning process, the assessment is done in different levels of a company and the strategy to be implemented is dependent on the decision made by the top level management. In the nursing process, the nurse is the decision maker and basically dwells on the clinical judgments to ascertain the plan to undertake which is not influenced by his or her superiors but the code of conduct. Also, in the nursing process, the nurse may come up with the decision alone something that is not possible in strategic planning process where a number of strategies have to first be developed and weighed against the companiesââ¬â¢ vision, mission and goals and the involves a number of individuals at different levels of the organization. In this regard, the different nurse leaders or managers need to be familiar with the planning hierarchy and the various business principles to be able to effectively assess a health situation, develop proper initiatives to be undertaken and to properly integrate the needed plans to address a situation while
Friday, November 15, 2019
The History Of Holiday Representatives
The History Of Holiday Representatives They are responsible for people between the ages of eighteen to thirty during activities and night life entertainment which is normally held in the clubs around. They have to meet and greet people at the airport so its their job to make sure they know the amount of people they have to pick up at the airport. They are responsible to have great communication skills and to be able to meet new people everyday who they will then have to look after for a couple of days. To the organisation As they will be clubbing away most of the nights including the representative they have to make sure that the surrounding areas are safe for their customers. Health and safety checks are important this is in case of an incident which could occur especially if customers get too drunk so therefore the most important thing is to keep the place clean as possible and keep things where you found them. To suppliers There job is also to sell excursion like club and pub crawls, events outside the hotel and pool parties so therefore there responsibility is to make sure they are buying tickets from appropriate suppliers at a reasonable price especially because the representative look after a lot of people every week. Roles and Duties Meet and greet (Roles) 18-30 representatives have to take thousands of passengers all over the Mediterranean every summer and so therefore they have to meet and greet many people. In order to be keep the passengers entertained they need to have a great knowledge in communicating with them and have loads of confidence and enthusiasm. Transfers They transfer guests to and from the airport and hotels every day, they control airport transfers which means its an early start to take the departures to the airport and meet all the new arrivals. They are there to make sure that there are no problems with lost luggage or coaches. Welcome meetings They have to conduct welcome meetings which could be every day depending on the amount of clients or customers coming into the resort that you are currently working at. Welcome meetings consist of all the information that the guests need to know regarding excursions and activities within the hotel itself. Information booklets They are busy every day looking after their customers and participating in many activities and going on different excursions but they may have a bit of free time to get together an information booklet. This will give customers an idea of what they will be doing during their stay. Health and safety checks They complete risk assessments and health and safety checks which is very important and they will also have to make sure everything is up to standard. When they conduct these checks they will need to report any concerns they may have to someone who is higher than them in their career, they report incidents which they think is serious and they are not able to resolve on their own. Selling (e.g. excursions, car hire) They organise the entertainment for pool parties, club and pub crawls and party nights and they print off all the tickets needed for the events during the week. They also get involved in the activities; they make sure all clubs are safe and that the activities are located in appropriate areas. Calculating payments (e.g. currency, commissions, liquidation) They have to collect and balance foreign money and have a great knowledge to how to give discounts; this may be used if a customer is not happy with their hotel room for example the flush handle on the toilet is broken. Calculating foreign money can be quite difficult so they have to make sure they are giving the right amount to the customers because all pounds and notes are different world wide. Administration and paperwork They sort out all the reports and make sure that everyone has all the paperwork which they will need for the airport and the resorts in general. They also check that no last minute bookings have been made and report all the tickets that have been sold and expenses and suppliers that have been paid out that week. Problem solving (e.g. overbookings, complaints) They answer customers queries and problems, for example a passenger may have an accident in one of the night clubs and have to been taken to hospital in an emergency so its their job to go on that hospital trip with that passenger. This is because you will have to explain everything that happened and also because you are their representative during their stay. Non routine incidents (e.g. accidents, illness, emergency situations) Accidents and illness are a major situation and if for example a customer has jumped into the pool completely drunk, 18-30 representatives job is to make sure that there is a life guard around to jump in and get the passenger out as soon as possible. Transfer Representatives Responsibilities To the customer They are responsible to meet and greet passengers at the airport and take them to their hotel resort along with a talk on their journey to their accommodation keeping them entertained with commentary talk. They also have to keep an eye of each customers luggage so they get given the right one and their main job is to collect money from their customers followed by a receipt to show proof that they have paid. To the organisation Their responsibility is to let the receptionist at the hotel know how many passengers they will be bringing in and taking out each day so they know what rooms to clean. Health and safety checks regularly are important so all passengers can feel safe around the area these include checking hotel facilities and if they meet the customers requirements. To suppliers Transfer representatives are required to transfer passengers to and from the airport so therefore they have to keep in touch daily with coach companies. The reason for this is because the drivers of the coaches will need to know what hotel and airport to travel to and also the number of passengers they will be carrying as there will need to be luggage space at the bottom of the coach. Roles and Duties Meet and greet (Roles) They meet passengers as soon as they get off the plane and arrive at the airport with a welcoming smile and the company placard which is always needed as you dont know what your customers look like. This is followed by showing them their way to the coach with their bags and luggage. Transfers They accompany holiday makers to and from the airport and hotels by coach and they are the first to be seen by the passengers so therefore they always need to be approachable and carry a smile with them everywhere they travel. Coach commentaries During the coach trips down to the resorts they will have to keep their passengers welcomed and entertained and are also responsible for conducting a welcome talk that includesà basic information about the resort which they will be staying in. Welcome meetings They are normally held in the hotel itself which explains the drop offs which they will have to do regularly either at hotels or the airport, how long the trip will last altogether and when their welcome meetings will be conducted. Notice boards They have to read the transport department notice board on a daily basis to remind themselves what coach they will be picking their passengers up with, the time and date, name of airport, name of hotel and also the number of passengers they will be collecting. Health and safety checks They have to ensure all health and safety requirements are met in relation to transfers and carry them out on all hotels. This is important because you do not want passengers to carry a complaint about the rooms especially if its their first time staying in that hotel. Calculating payments (e.g. currency, commissions, liquidation) They will have to collect money from clients followed by a receipt to show evidence that the passenger have paid and also keep in mind the number of passengers they are taking making sure they identify their baggage. To help speed up the routine they could count the number of baggage personally. Administration and paperwork They have to accurately complete paperwork relating to transfers in relation with company guidelines and resort timeframes, complete basic records and write reports. Problem solving (e.g. overbookings, complaints) They have to deal with lost luggage and any injuries and thefts which may occur either at the resort or at the airport before getting picked up. Non routine incidents (e.g. accidents, illness, emergency situations) If any serious accidents occur or someone is seriously ill then they call for help as their role is to only complete the paperwork where they record the accidents for example; time, date, place, name of person and the accident that has happened. Childrens Representatives Responsibilities To the customer They are responsible to look after young children and keep them entertained by involving in a variety of activities in the hotel itself as well as outside and also to organise events and day trips out. Their main job is to tidy up after every mess they make and this is all due to health and safety, if an accident was to happen involving a child you will have responsibility for that and their parents will not feel safe to leave their child with you. To the organisation As they will be busy entertaining young children with board activities, quizzes, painting and drawing they have to make sure every area is clean and suitable for the kids to move around the room. Activities which are held in the resort itself can be quite nosy especially young children as they get excited easily, so therefore its the representatives job to make sure they are on their best behaviour and can keep the noise down as there will be people in their rooms and moving around the building. To suppliers Children Representatives are mainly required to hire a hall or a room at a hotel for the kids to be kept entertained for a day or two so they will have to rely on staff working in the hotel. This is because they will need to know where everything is to put it back at the end of the day and what equipment they are allowed to use. Roles and Duties Meet and greet (Roles) They have to build a great rapport with the children as well as their parents on arrival and explain how you will be their guide throughout their holiday; they will be responsible for escorting guests to their hotel. Welcome meetings They also hold a welcome meeting which consists of promoting holidays to the children and their parents advertising the childrens club alongside an overseas consultant. Notice boards Notice boards are required as they have to advertise what they will be doing each day, the times of each activity including snack and lunch breaks and also where the activities are going to be placed. The notice board will be up for the childrens parents to keep them informed of details of excursions as this includes travelling outside of the hotel. Information booklets Information booklets can be given out to parents and their children either on the coach, at the resort itself on the reception desk or even in their hotel rooms; this includes all the activities, excursions to do, restaurants around, fire exits and contact details of the hotel and the representative. Health and safety checks They have to focus on the health and safety of the children within the club environment and during the activities they participate in. This is to ensure no accidents or injuries occur within the resort and to make sure that the hotel is environmentally friendly. They also complete risk assessments for the childrens club and off-site as well as identifying the risks. Selling (e.g. excursions, car hire) They organise the activities to do and also the excursions meaning days out and taking the children to visit somewhere, they have to contact wherever they wish to visit and to let them know roughly the times they will enter and leave and also the number of children visiting. Calculating payments (e.g. currency, commissions, liquidation) They will have to collect payments from parents if they wish for their child to exit out of the hotel building and visit places with their guide and other children. They also need to have some background knowledge of different currencies because different countries require different types of money. Administration and paperwork Childrens representative complete accident forms in case of a serious fall which required an ambulance and they record incidents including; time, date, place and what happened. Their job is also to maintain attendance lists and register this is in case of an emergency where everyone has to leave the building, occasionally count that they have the right number of children with them, collect parents contact details and book in and out procedures. Problem solving (e.g. overbookings, complaints) They answer any questions parents may have and deal with any complaints for example a child was wearing a cardigan outside the hotel on her excursion with her team leader and came back to her parents without the cardigan. The parents will then argue about their daughters cardigan and it will be the childrens representative job to try and get it back by phoning wherever they had visited for the day. Non routine incidents (e.g. accidents, illness, emergency situations) Children have different needs; some have walking difficulties so therefore uses a wheelchair, some may be either blind or deaf, others may have an allergy to a certain food whereas others may have health needs e.g. eczema, asthma or diabetes. If any child has a serious accident for example a child on a wheelchair falls over then they will have the responsibility to deal with that so before looking after children they have to make sure they know each childs personal details. Organising activities (e.g. childrens club) They organising daytime and evening activities which include singing competitions, quizzes, board games, ball games which is held in the club, around the club and off-site. Excursions include children theme parks, aquariums, water parks, swimming pools, farms and zoos. They read bedtime stories to get them to fall asleep as some kids can be hyper from their day out and therefore cannot fall asleep. They also create safe activities for all ages, including anything from pyjama parties and sports days through to pirate and fairytaleà themed shows and activities. Managing groups Using their communication and observation skills they help all the children they look after to manage behaviour, resolve conflict and help them participate in activities. This will help them boost their confidence and enjoy something they have never done before or anything they thought they would never be able to do. Cleaning After each activity they are responsible to tidy up the mess which is left after a full day of different activities, this will help reduce accidents and injuries which could occur during the day if for example someone left a chair in the middle of the room.
Wednesday, November 13, 2019
Paideia of Freedom as a Truth and Paideia of Truth as a Freedom :: Philosophy
Paideia of "Freedom as a Truth" and Paideia of "Truth as a Freedom" ABSTRACT: This paper traces the development of the idea of Paideia as 'freedom as a truth' in Antiquity, the Middle Ages, and the Renaissance to the idea of Paideia as 'truth as a freedom' that characterizes the present and is directed toward the future. It comments on the ideas of Schelling and Heidegger which have contributed toward this transformation. W. Jà ¤ger (1) ("unitary method") presents "Paideia": both as medicine, and as Goodness, and as bringin-up justice in the state (governers, guards, citizens, women and children). It practically includes all riches of culture. It is possible to argue about definition for a long time. To us the classics is closer. In greek Platon's "Paideia" (IV ad.) a problem about an possibility and limits of attempts to improve man's life was put in a classical form. There are three classical approaches: Education of each separate citizen of a society (sometimes groups of the citizens) directly through introduction of ethical norms, developed by sages. Education of the elite of a society at first in conspiracy from most people, who then will transform a society in general. Or, finally, third "average" approach of the special influence on free activity of the person, with the purpose of understanding him of Truth of the Boon. If, certainly, both Truth and Boon still appreciated by the man of Freedom. Presently the classical statement of a problem has got other form. How will the concept of the Boon and Paideia be transformed, if the relations between Freedom and Truth will considerably change to opposite? In such form the problem is put in the title of the article. Actually before the terms "Freedom" and "Truth" a word "essence" is omitted. Classics talk about "essence of Freedom" and "the essence of Truth". One should remember and mentally "thought" about it. The complete name should sound like: "Ambiguity of Schelling understanding of "essence of Freedom as of a Truth - God" in comparison with ambiguity of Heidegger understanding of "essence of Truth of Being as Freedom" in struggle of philosophical ideas on a problem of con-crete (total specific) "se lf-development ââ¬â self-creativity ââ¬â self-creation" of Paideia. "in a whole" "now-and-here" "in this person" today". The understanding of relations between Freedom and Truth by Schelling appears to be the representation of understanding of relations between Freedom and Truth by Heidegger.
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