The Transgenic Tomato Essay examples -- Science Genetics Papers

The Transgenic Tomato The Need for Genetic Engineering of Crops For most Americans, fresh vegetables come from the supermarket. One only has to walk down an aisle loaded with gleaming red tomatoes, juicy melons, fresh potatoes, and a plethora of other vegetables and fruits and gather whatever captures one's fancy or appetite. A person living in a Westernized culture often takes for granted the hard work, resource usage, and waste that occurs to bring food to him. Tomatoes, for example, currently follow a long and difficult route to the supermarket. To begin with, field workers must pick the tomatoes by hand while they are still green. The unripe tomatoes are then trucked to facilities where they are gassed with ethylene to artificially induce ripening (Engel 108). Treating green tomatoes with gas to make the red color appear before the tomato ripens allows them to be shipped with less bruising and spoilage because they are still hard, but this practice detracts from their flavor and makes them taste, as some like to say, like cardboard! After the tomatoes are gassed, the red (but tough) tomatoes are distributed to the supermarkets. The "cardboard" tomato problem illustrates a larger problem in agriculture - crop spoilage associated with the predations of insects and fungi and with shipping. We saw that picking fruits such as tomatoes while they are green and chemically ripening them is a solution to some of the spoilage problem in crops, while using other chemicals can prevent some damage by pests. However, these chemicals often create environmental hazards in areas where they are used, and pests can often develop resistance to chemicals used to destroy them, making the release of even more pesticides and fungicides int... ...ill form a string, and the tRNA molecules will be released into the cell. When this string of amino acids is completed, it is called a protein. Some proteins provide structure in living things (such as the protein in muscle tissue), while others can promote certain chemical reactions in cells (such as the breakdown of pectin in tomato cell walls). The above information was taken from Biology, Neil Campbell, et. al., New York: Addison Wesley, 1999, p.316. Works Cited Campbell, Neil et. al. (1999). Biology. New York: Addison Wesley Engel, Karl-Heinz et al., editors. (1995). Genetically Modified Foods: Safety Aspects, Washington, DC: American Chemical Society. Nettleton, Joyce. (1999, January). Wedging Science into Public Policy, Food Technology, p. 20. Wilson, Edward O. (1999). The Diversity of Life. New York: W. W. Norton & Company.

Checkpoint Styles of Love

The two styles of love I chose to cover are game-playing love (ludus) and selfless love (agape). I choose these particular two styles of love because I have experience them or know someone close to me who has been in a relationship of this kind. Game-playing love; one does not completely commit to one person; they have a main partner but still do whatever they like. A game-playing love relationship is not healthy and leads to unhappiness. In the reading, it states that game-playing is one reason relationships come to an end.For example: my male cousin cannot be serious with a female if someone gave him a million dollars. It is something about commitment that just does not agree with him. Because of game-playing ways he can keep a relationship and has multiple children from multiple women and he still continues to be a â€Å"player. † Selfless love occurs when one thinks only of his or her partner’s happiness and puts his or her own needs last. Couples with this type of love, according to the reading, last a long time.I must admit that I am like this with my fiance’. We both have selfless love for one another and our love has been strong for four years and will continue. This type of relationship is a perfect example of no â€Å"I† in â€Å"we. † The more we are together the stronger our love grows. Game-playing love and selfless love has no similarities. They are the opposite of each other. Game-playing is basically when one plays games with someone else’s heart (ludus) and selfless love is serious and one’s heart is wide open (agape).

Physiological And Behavioral Effects Of Early Life Stress...

TITLE Meaghan Ferguson Columbia University The physiological and behavioral effects of early life stress (ELS) on the developing and adult brain are a subject of great interest in the field of neuroscience today. The ability to delineate the mechanisms and structures that are affected during postnatal exposure to chronic stress has the potential to provide invaluable insight into the development of a multitude of neuropsychiatric disorders. While we have come to understand a few of the mechanisms involved in many of these illnesses – such as the significance of the serotonin (5-hydroxytryptamine, 5-HT) neurotransmitter in many depression cases – the complex nature of these disorders and our ability to effectively treat them remains elusive. Such an understanding of how the brain adapts and differentially develops as a result of chronic stress, particularly in early life, may also be able to broaden our understanding of the way in which the brain codes and responds to a variety of emotional triggers. Due to i ts bi-directional connections to limbic structures, as well as the large number of glucocorticoid receptors present within its pyramidal cells, the hippocampus (HC) is the main region of interest when considering stress genotype and phenotype. An enormous variety of proteins expressed within this highly significant structure have been the focus of modern research activities – including various cytokines, cell adhesion moleculesShow MoreRelatedThe Effects Of Traumatic Events On Infants And Young Children1320 Words   |  6 Pageschildren has been passed over when in reality early childhood is the stage when a child is most vulnerable to the effects of trauma (Perry et. al., 1995). There are numerous interventions for early childhood trauma that focus on the child and the child’s primary caregiver. I wanted to design an intervention that will be able to go beyond the home environment of the child and into the school environment. Teacher can become secondary caregivers in a child’s life. They can also spend a significant amountRead MorePost Traumatic Stress Therapy717 Words   |  3 Pagesare currently used to treat post-traumatic stress disorder are cognitive-behavioral therapy (CBT) and relaxation training. As stated by Wicks-Nelson and Israel, CBT is â€Å"an approach to treatment that is based on a theoretical perspective that considers behavioral events, cognitive processes, and their interactions† (p. 412). According to Wicks-Nelson and Israel (2015), CBT is a 16-week program that consists of a variety of behavioral and cognitive-behavioral procedures. This is broken up into two segmentsRead MoreThe Effects Of Stress On Infants And Young Children1711 Words   |  7 Pagesenvironment shapes us as individuals and one of the ways our environment shapes us is through stress, either experienced directly or indirectly. Stress is a complex physiobiological response that can have enduring biological, emotional, and behavioral consequences (Lupien et al, 2009). A fetus is sensitive to hormonal and other physiological indicators of stress within the womb and exposure to stress carries on after conception and continues to affect emotional and cognitive functioning of infantsRead MoreKhaled Hosseinis The Kite Runner1741 Words   |  7 Pageson the physiological and psychological needs of each of the characters Motivation: Biological, Physiological, Environmental (3rd Edition). Boston: Pearson Education, Inc. Deckers, L. (2010) notes that psychological needs, do not have any material exitence and are mental or psychological in nature, in some cases, psychological needs are ssumed to emerge in to consciousness from physiological needs. Whereas physiological needs, is responsible for pushing and organsim into action, physiological needsRead MoreEssay on The Breakdown of Mental Health and Stability1611 Wo rds   |  7 Pagesmuch progress was made in the field of science in terms of understanding the functions of the human brain and some of its behavior. It seems that as each new day passes, something new is discovered about the brain, whether it be a new mental or physiological brain condition, or merely a link and clue to one of the vast number of questions the world has considering the human brain and behavior. These discoveries and answers are becoming more and more important and imperative due to the fact that theRead MoreAmerican Psychological Association Defines Traumatic Event989 Words   |  4 Pagesothers†(American Psychiatric Association, 2000). Childhood trauma is the experience of traumatic event or events which creates a substantial and long term damage to the mental and physical growth and development of a child(National Child Traumatic Stress Network, 2013). National prevalence of childhood trauma indicates trauma is a frequent occurrence in which majority of A mericas have witnessed or experienced a single or multiple traumatic events before adulthood. A 2013 study by National Survey ofRead MoreMindfulness Meditation On The Classroom Essay962 Words   |  4 Pagesschool. Additionally, the over-accumulation of toxic stress, either due to the pressures of schools or environmental (i.e., difficult exams, poverty, household dysfunction, etc.), can have negative and detrimental effects during childhood, as well as adulthood (Bucci et al., 2016). Pre-adolescence is a crucial stage in a child’s life because it is during this stage that kids can learn the coping mechanism that can prevent complications later on in life (Britton et al., 2014). Some children and adolescentsRead MoreThe Effects Of Stress On A Developing Child1662 Words   |  7 Pages The Impact of Stress on a Developing Child Name Course Institution Instructor Date Eiland, L., Romeo, R. D. (2013). Stress and the developing adolescent brain. Neuroscience, 249, 162-171. The adolescent phase is characterized by diverse and dynamic physiological and psychosocial changes. One of the most integral changes, as elicited by the authors, is the response to stressors. With specific regard to this stage, the author denotes that the stage is characterized by major shifts in HPA (hypothalamic-pituitary-adrenal)Read MoreThe Long Term Effects Of Childhood Abuse1562 Words   |  7 Pagesmoving throughout life. Individuals who haven’t be exposed to high doses of stress and trauma are ready to go into fight or flight at any moment, but when this system is started over and over again, it goes from being life saving to health damaging that’s when the individuals stress response is overworked and compromised which effects the brains structure, constantly increases ones heart rate, heightens blood pressure, and more. Research has been done for years on the long-term effects of childhood abuseRead More The Understanding of Behavior and the Brain Essay1195 Words   |  5 Pagesbiological mechanisms. A recent article in Newsweek comments on how those in the field of psychology and neuroscience are beginning to stress the fact that certain brain mechanisms account for mental illnesses and particular behaviors. Doctors seem to blame their patients peculiarities on a biologically based mental illness, rather then seeing them as individual responses to lifes circumstances (Begley 1998). It then becomes more common to prescribe drugs to alleviate the symptoms rather than understanding

Research Based Interventions Paper - 1727 Words

Research- Based Intervention on Post- Traumatic Stress Disorder Erica Mariscal Vigil PSYCH 650 Dr. Harry Beaman 05/25/15 Research- Based Intervention on Post- Traumatic Stress Disorder According to Butcher, Mineka, and Hooley (2013), Post-Traumatic Stress Disorder (PTSD), is a â€Å"disorder that occurs following an extreme traumatic event, in which a person re-experiences the event, avoids reminders of the trauma, and exhibits persistent increased arousal†. An example may be, a person who observed or experienced something extremely frightening, may feel that their life or the life of others may be in danger (Butcher, Mineka, and Hooley, 2013). People with PTSD may feel frightened and feel that they don’t have control over their†¦show more content†¦The study also examined the connection between avoidance symptoms and the decreased ability of Veterans diagnosed with PTSD to express emotions in the relationship, the results showed that the avoidance symptoms interfered with intimacy and contributed to the problems in maintaining and building positive relationships (Price Stevens, 2012). Sleep Critical to Effective PTSD Treatment According to this study, sleep is critical in the effectiveness of PTSD treatment. It suggests that poor sleep can impair a person’s ability to fully benefit from exposure-based treatments for PTSD (Wood, 2014). Researchers believe that by treating sleep before treating daytime symptoms of PTSD and test if people who are sleeping better thrive more from exposure therapy (Wood, 2014). Studies done on animal conditioning of fear showed that the animals’ rapid eye movement was disrupted in animals with a conditioned fear (Wood, 2014). â€Å" For their study, researchers recruited 42 healthy volunteers who were tested over three consecutive days and nights. They found that increased safety signaling was associated with increased REM sleep consolidation at night. They also found that the quality of overnight REM sleep was related to how well volunteers managed fear conditioning† (Wood, 2014). The Causes of Post-Traumatic Stress Disorder According to the Biopsychosocial Model The causes of PTSD based on the biopsychosocial model can be made up of frequent â€Å"anxiety orShow MoreRelatedResponse to Intervention1095 Words   |  5 PagesResponse to Intervention This paper focuses on the Response to Intervention. As educators we are hearing RTI more frequently in the school districts than ever before. Many educators and state officials agree that all teachers should know and get to know the benefits and importance of RTI. The most crucial aspect to know is the RTI takes place into the regular childhood classroom; this is not something that just special education teachers need to know. This paper explains the purpose and a briefRead MoreKey Motivational Factors For Sustained Exercise1378 Words   |  6 PagesThere was a clear statement of aims in the paper, which were: to isolate key motivational factors for sustained exercise in phase four CR and to understand if both genders share similar motivational factors for exercise. The researchers successfully carried out a literature review, a key part of the research process, and identified an area lacking research (***Insert reference for research process/literature review***). The particular area identified was motivational factors driving participationRead MoreResearch Critique Essay1528 Words   |  7 Pages(2005) hypothesize that using a paper-based urinary catheter reminder can reduce the incidence of urinary catheterization, and consequently this will enhance the patients’ safety. Critique Part 1 Research Questions or Hypotheses The background and significance of this study are properly presented in the introduction. The research question is presented at the end of the introduction of this article. Saint et al. (2005) develop the research question based on the scientific backgroundsRead MoreThe Effects Of Parenting On A Community Based, Cluster Randomized Trial And The Cambodian Teachers1158 Words   |  5 PagesIntroduction The focus of this paper is to assess how reliability and validity can be assessed in qualitative and quantitative research. The two papers under review are the effects of parenting in intervention to address maternal psychological wellbeing and child development in rural Uganda: a community-based, cluster-randomized trial and the Cambodian teachers’ responses to child –centered instructional policies: A mismatch between beliefs and practices. The prior used random sampling methods inRead MoreEffectiveness Of Chosen Intervention For Children With Refugee And Asylee Youth1273 Words   |  6 PagesEffectiveness of Chosen Intervention Based on the available research, the authors have chosen Cognitive- Behavioral Therapy as the most effective intervention when working with refugee and asylee youth. This intervention was chosen due to the high amount of research conducted using this intervention with refugee and asylee youth. The pliability of CBT allows this intervention to mold to the unique needs of this population and serve the vast degree of trauma and mental health conditions this populationRead MoreIntervention : Overview On The Classroom1439 Words   |  6 PagesIntervention - Overview (.5 points): The intervention that will take place in the prek classroom is to set up clear rules for the student to follow. With this the teacher and I will start to award treats for behaving in the class-room. Example of this is a piece of candy or a sticker. Other things that I will start trying tin the classroom is to focus more on good behavior and not on the negative behavior that we see in the classroom. Instead of continuously saying what they are doing is wrongRead MoreEssay about The Generalist Practice: A Balance of Art and Science1515 Words   |  7 Pagescommunities, and systems he or she serves. The task for the generalist practitioner is to apply skill, knowledge, systematic methodology, research, and best practice in an effort to achieve well-being and promote the health of society. My paper will define and explore critical thinking, evidence-based practice, and person-in-environment perspective. More specifically, my paper will take an in depth look at the person-in-environment perspective, highlighting its value, shortcomings, the contrast between theRead MoreMusic Therapy During Post Operative Abdominal And Thoracic Patients1512 Words   |  7 Pagespurpose of this paper is to determine if music therapy is an effective intervention on decreasing the perceived response to pain in post-operative abdominal and thoracic hospitalized patients as compared with those who received pharmaceutical interventions alone. A literature review of eight articles will be evaluated and compared in order to ultimately give an overview of the applicability of this intervention to nursing practice. In this paper, the literature will be reviewed based upon applicabilityRead MoreEfficacy And Psychological Interventions For Psychosis And Adolescents And Young Adults : A Systematic Review And Meta Analysis951 Words   |  4 PagesKendall, T. (2015). Efficacy and safety of pharmacological and psychological interventions for the treatment of psychosis and schizophrenia in child ren, adolescents and young adults: A systematic review and meta-analysis. PLoS One, 10(2) doi:http://dx.doi.org/10.1371/journal.pone.0117166 Purpose The purpose of this study was to examine the effectiveness and safety issues surrounding pharmacological and psychological interventions as treatments for psychosis and schizophrenia in children, adolescentsRead MoreMaking Sense Of Implementation Theories, Models And Frameworks Essay849 Words   |  4 Pagesdissemination focused on the â€Å"spread† of planned intervention, implementation more focus on the â€Å"process† of using of intervention within a planned setting. †¢ I think that the terms of models, theories, and frameworks are used interchangeably not even in implementation science but also in overall research field. Then, is it a matter? Can a model not be a framework? I assume that a model can be a framework on further. †¢ What theories can be used in Social work research? What are popular and what are new? For

Research And Profile Of Wal Mart, Inc. - 2006 Words

Financial accounting reports, to include balance sheets and income statements provide accountants and the general public a snap shot of a company’s overall financial condition and possibly their future financial position. This financial information is very important to business owners, executive managers, private investors and employees. The information contained in a company’s financial report has several important uses. Managers and senior leaders of a business can take extrapolated financial data from the income statement which details monthly earnings as well as the company’s liabilities and equity position. This information can then be used to analyze and forecast future annual budgets. Additionally information obtained in these multiple types of reports can also be used to proactively predict trends that may have a negative financial impact on company’s future operations. On another note a company’s financial reports are used by lending instit utions to determine their ability to receive and repay loans used to finance business operations. I looked at many different companies to research when I reviewed the final week five paper requirements. I decided to research and profile Wal-Mart, Inc., as I spend much of my monthly food allowance at Wal-Mart personally, and would like to see and understand just how financially stable this company appears on paper. As I analyze Wal-Mart’s financial data I will illustrate and explain the importance of the horizontal analysisShow MoreRelatedNetflix : A Case Study By Sayan C.e. Carroll And David Spencer1519 Words   |  7 Pages NETFLIX A summary of the case study by Sayan C.E. Carroll and David Spencer Introduction In late February 2005, Netflix, the pioneer of the video rental business, faced a threat when Wal-Mart and Blockbuster attempted to copy their business model by launching their own online DVD rental service. The Netflix business model provided an online library of DVD titles that could be selected and rented by monthly subscribers. Once ordered, the DVDs were physically delivered at no additional cost andRead MoreRetailing Lessons from Loyalty Programs Around the Globe954 Words   |  4 Pagesthe typical CVS customer. This is a great resource to identify shopper insights. Caroline is females between 18-34 that are either newly married or single and their primary interest is beauty products. Now that CVS has identified this customer profile, all customers that join the loyalty program, CVS will market beauty products too and offer coupons to attract them back to their store. Access to the data retrieved from the loyalty program allows CVS to make more specific marketing decisions andRead MoreWal-Mart Stores, Inc Ââ€" the Challenges of Being Competitive Internationally3664 Words   |  15 PagesWal-Mart Stores, Inc Ââ€" The Challenges of being Competitive Internationally Brief Overview of the Case The goal of the following analysis is to examine Wal-Mart Stores, Inc. and its quest to dominate international markets. Domestically, Wal-Mart has proven success throughout the United States and Canada. Wal-Mart is the pinnacle retail store in America. As of March 2004 Wal-Mart. topped the list of The 2004 Fortune 500 with revenues of $258,681 M, profits $9,054M (2004 Fortune 500). Internationally;Read MoreHr599 Benefits Project Essay2537 Words   |  11 PagesBenefit Plan Design Analysis Course Project: Wal-Mart Stores, Inc. Lillie Williams Professor: Dr. Burnell G. Carden, Jr. HRM-599-11570 Benefits Date 6/22/2013 Table of Content Part 1- Organization Profile and Benefit Program ---------------------------------------- 3 4 Part 2 - Statement of Issues ------------------------------------------------------------------ 5 6 Part 3 - Literature Review -------------------------------------------------------------------------Read MoreThe Importance of Marketing Research: Marketing Strategy and Tactics of Kudler Fine Foods1270 Words   |  5 Pagesï » ¿ The importance of marketing research: Kudler Fine Foods marketing strategy and tactics The food industry is an extremely diverse and multifaceted market. Some companies have succeeded using a highly segmented approach, focusing on a niche market like Whole Foods, while others have succeeded with adopting a generalizes strategy. Regardless, the company must have a clear idea of to whom it is selling and the value proposition it offers to customers. Given the level of competition, Kudler FineRead MoreStock Analysis : Wal Mart2907 Words   |  12 Pages Stock Analysis - Wal-Mart Wal-Mart Company Background: Name Wal-Mart Stores Inc. Industries served Retail Geographic areas served Worldwide Headquarters Bentonville, US Current CEO Mike Duke Revenue $ 466.950 billion (2012) Profit $ 15.699 billion (2012) Employees 2.2 million (2012) Main Competitors Dollar General Corporation, Costco Wholesale Corporation, Sears Holdings Corporation, Dollar Tree, Inc., Kohl s Corporation, Target Company Profile: Wal-Mart is the biggest American MNC whichRead MoreA Critical Analysis on Wal-Marts Failure in Germany.2730 Words   |  11 PagesON A CRITICAL ANALYSIS ON WAL-MART’S FAILURE IN GERMANY. Submitted to the Teesside University For fulfillment of the Assignment on Cross-Culture Management By MIDHUN JOSE Student Number: J9185582 Abstract Wal-Mart, the biggest retailer in the world, started its globalization with nine countries in Asia, Europe and South America. With its attempt to penetrate hypermarket culture in every country which it enters, many severe problems come into picture. In 1997 Wal-Mart continued its strategy ofRead MoreWal-mart case analysis. This paper includes SWOT/TOWS analysis, PEST analysis, environemental scan and strategic analysis.5493 Words   |  22 PagesCURRENT PERFORMANCE Wal-Mart is the worlds number 1 retailer, with more than 4,800 stores, including 1,475 discount stores, 1,750 combination discount and grocery stores (Wal-Mart Supercenters in the US and ASDA in the UK) and 540 warehouse stores (SAMs Club). Nearly 75% of its stores are in the US, but Wal-Mart is expanding internationally. Wal-Mart is the number 1 retail in Canada and Mexico. The company also owns nearly 38% of Japanese supermarket chain SEIYU. Wal-Mart generated a solid performanceRead MoreThe Wal Mart Essay1768 Words   |  8 PagesSam Walton is the originator of the Wal-Mart Stores in 1962. It has its central command situated in Bentonville Arkansas. Wal-Mart Store is an American – universal retail organization, that runs vast stockroom and departmental stores. It is positioned as the biggest private manager around the world, having utilized more than two million individuals. It is situated in more than 50 states in America. The organization s administrations are offered in around 15 nations around the world. It has aroundRead MoreCorporate Research : Wal Mart3661 Words   |  15 PagesCorporate Research Paper Wal-Mart Linglan Gu Introduction Risk management and offshore borrowing are some of the activities undertaken by multinational companies to help seal loopholes of foreign exchange risk. Moreover, these multinational corporations have stringent risk management policies used to create efficiency and a concise administration in all financial operations. Investment in foreign countries is also a means through which multinational companies reduce currency risk that

Australian Taxation Fringe Benefit Taxation and Capital Gain Taxation

Question: Discuss about theAustralian Taxationfor Fringe Benefit Taxation and Capital Gain Taxation. Answer: Case 1 In the given case, the subject Mary Jackson is requested by her organization to relocate to Brisbane. She does so, on 10th February, 2016. In cases where the organization requests the employee to relocate to a different city/country, certain expenses are borne by the company for facilitating the relocation. In this case, $4,000 was incurred by Elite Retail, the employer, for the relocation of her furniture and fixtures. Included in her annual salary of $120,000; she was given entertainment allowance worth $5,000 in order to entertain her clients. If one was to notice the other perks that were given to her, one could have a look at the below table: Perks Valuation ($) Laptop 2,400 Mobile phone 800 Home telephone bill 330 (50% consumption was personal) Company Car (On-road cost) 30,000 Professional Subscriptions 1,500 Loan at 4% interest 500,000 The Fringe Benefit Tax rate as per the financial year ending 31st March, 2016 is 49%. In the calculation below, well come up with the conclusion as to what are the tax consequences of the above benefits given to Mary from Elite. Furniture transfer worth $4,000 The transfer of furniture to Brisbane is a special benefit given to the subject by the employer, and therefore the fringe benefit taxation will definitely apply. Therefore, FBT = 49% of $4,000 = $1,960 In the CTC provided to Mary, was included a special amount known as the entertainment allowance which was primarily put to use by her to take care of any sort of accruing entertainment expenses, in order to take care of the needs of her clients. For example, meal costs for a client meeting. Since the subject was a marketing professional, such a cost was a benefit given to her by the organization (Australian Government 2016). Therefore, FBT = 49% of $5,000 = $2,450 The realms of the Fringe Benefit Assessment Act clearly states that any sort of electronic devices provided to the employee for the purpose of execution of work is barred from being charged upon a fringe benefit. Therefore, no fringe benefit is charged on the laptop worth $2,400 and mobile device worth $800. The monthly rental bill for telephone was $330. Under the assumption that GST is charged therein, lets consider the amount to be $300 per month. The bill for two months, February and March will be considered for the year-ending, thereby summing the taxable amount to $600. Therefore, FBT = 49% of $600 = $294 Section 7 of the Fringe Benefit Assessment Act 1986 provides for the taxation of fringe benefit on the on-road cost of vehicles given to employees. In our case, the on-road cost of the Mazda given to Mary would come down to $30,000 and hence this amount will be chargeable with fringe benefit taxation rates (Boccabella, 2013). Therefore, FBT = 49% of $30,000 = $14,700. An amount of $1,500 was being transferred to the employee Marys account on the grounds of payment for professional subscriptions. This would include amounts for magazine and books and other such professional subscriptions which would enhance her professionally. Under the guidelines, any benefit related to the professional development is chargeable with FBT. Therefore, FBT = 49% of $1,500 = $735 Under section 16 of the Fringe Benefit Assessment Act 1986, any benefit given to the employee for a loan in context of low interest rates will be charged with FBT. In this case, let us assume that the market rate of the loan was 10%. Therefore, Mary received the benefit of $500,000 x (10%-4%) = $30,000. Therefore, total Fringe Benefit Tax accrued = $(1,960 + 2,450 + 294 + 14,700 + 735 + 30,000) = $50,139. Case 2a) In the present scenario, Scott (an accountant in Brisbane) purchased land worth $90,000 on 1st October, 1980. Later, Scott built a house worth $60,000 on 1st September, 2016. Ever since the propertys construction was completed on 1st September, 2016; it had been leased out on rent; until 1st March, 2016, when Scott sold the house for a humongous amount of $800,000. It has also been pointed out that Scott had purchased a painting worth $15,000 in February 2005 which was later stolen on 15th September, 2015, uninsured. The assignment has been objectified with the purpose of finding out the capital gain/loss for the year ending 30th June, 2016 under the given circumstances and under the situation where, Scott engaged in selling the property to his daughter at $200,000. In any given scenario where capital assets are sold, either a capital gain or a capital loss will occur. In our case, we are put forth with the objective to calculate the same. The Australian taxation system offers an individual with the provision to either opt for indexation method or discount method; both have been put to application here, in order to calculate his capital gain/loss. Application of Indexation Method Indexation for Year Value 1999 68.7 1986 43.2 2016 108.6 2005 82.1 The Net Indexation for 1999 has been computed below. 68.7/43.2 = 1.59 The Net Indexation for 2016 has been computed below. 108.6/82.1 = 1.32 Therefore, the indexed cost of acquisition = $60,000 x 1.59 = $95,400. The Selling Price of the property = $320,000 Therefore, the Capital Gain arising out of the sale of the property = $(320,000 95,400) = $224,600. Capital Loss on the stolen painting comes down to $21,780. Hence, the Net Capital Gain can be computed in the following fashion = $224,600 - $21,780 = $202,820 Application of Discount Method The Selling Price (SP) of the property is equal to $800,000 x 40% = $320,000. The cost of acquisition (COA) of the property can be computed only at the time of the construction. Therefore, COA = $60,000. Therefore, in the simplest calculations, Capital Gain = $(320,000 60,000) = $260,000. However, given the fact that the house was held under possession for a period exceeding 12 months, therefore, the individual is eligible to apply the discount method (Australian Government, 2016). It must be noted that the individual had purchased a painting at a cost of $16,500 in February 2005 which was uninsured and stolen later; thereby, making it eligible to attract capital gain. Therefore, Net Capital Gain under Discount Method is computed below. 50% of $(260,000 16,500) = $121,750. Hence, Scott is liable to pay the capital gain taxes for $121,750 under the discount method; which is much less than the amount coming through the calculation under the indexation method. This puts Scott at an advantage. Case 2b Under the present scenario, Scott sells off the property to his daughter at an amount of $200,000. Section 116-30(2) of the Capital Gains Taxation Act states that a capital asset should either be valued at the market rate or the selling price, whichever is higher, for the purpose of calculating capital gains (Terrano, 2016). The Market Value of the sold property in question was $800,000 while the property was sold at $200,000. Therefore, under such provisions, the calculation of capital gain tax remains the same, at the amount of $121,750. We notice that the provisions of the Australian Capital Gain taxations are strengthened in a manner where there is no compromise on the calculation of capital gain taxes, even if the individual has sold it to their own relative at a low cost. Bibliography ato.gov.au/, 2016. Loan and debt waiver fringe benefits. [Online] Available at: https://www.ato.gov.au/printfriendly.aspx?url=/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Loan-and-debt-waiver-fringe-benefits/ [Accessed 6th October 2016]. ato.gov.au, 2016. ato.gov.au. [Online] Available at: https://www.ato.gov.au/Rates/FBT [Accessed 6th October 2016]. ato.gov.au, 2016. Capital gains tax. [Online] Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 6th October 2016] ato.gov.au, 2016. Choosing the indexation or discount methods. [Online] Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/Using-the-capital-gain-or-capital-loss-worksheet/?page=3 [Accessed 6th October 2016]. ato.gov.au, 2016. Consumer price index (CPI) rates. [Online] Available at: https://www.ato.gov.au/Rates/Consumer-price-index/ [Accessed 6th October 2016]. ato.gov.au, 2016. Work-related items exempt from FBT. [Online] Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ [Accessed 6th October 2016] austlii.edu.au, 2016. Fringe Benefits Tax Assesment Act 1986. [Online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/fbtaa1986312/ [Accessed 6th October 2016] Finder, 2016. Avoid Capital Gains Tax When Selling Property. [Online] Available at: https://www.finder.com.au/capital-gains-tax-selling-property [Accessed 6th October 2016]. Government, A., 2016. Consumer price index (CPI) rates. [Online] Available at: https://www.ato.gov.au/Rates/Consumer-price-index/ [Accssed 6th October 2016] legislation.gov.au, 2016. Fringe Benefits Tax Assessment Act 1986. [Online] Available at: https://www.legislation.gov.au/Details/C2014C00048 [Accessed 6th October]. lifehacker, 2016. How The New Car FBT Rules Actually Work. [Online] Available at: https://www.lifehacker.com.au/2013/07/how-the-new-car-fbt-rules-actually-work/ [Accessed 6th October 2016].

Why Big Fierce Animals Are Rare free essay sample

Why Big Fierce Animals are RareHow amazing is this big blue beautiful planet we live on? How fascinating is it to know that everything on our planet is divided into a group and those groups are divided and so on? Well for many years Scientists have been gathering and collecting information that would explain the how, where, why, what, and when of things. In the 1940s, an economist named Raymond Linderman discovered that ecosystems as units captured energy and transport it. This is known as the energy-flow model of ecosystems. (Krough, 2009) The model basically explains how small plants, insects, and birds are common but it is rare to see a bear or a shark. (Krough, 2009) Here we will try to answer the question of why there is an abundance of smaller organisms than larger organisms that feed on them. When we think of big fierce animals, the few that comes to mind are lions, tigers, and bears. We will write a custom essay sample on Why Big Fierce Animals Are Rare or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Oh my! All are fierce animals and all are few in this world we live in. The question is why is this so rare? In 1979 an author by the name of Paul Colinvaux wrote a book called â€Å"Why Big Fierce Animals are Rare†. The book is about ecology, or the interconnection of all the plants and animals in the world. (Colinvaux, 1979)Colinvaux refute the idea that modern ecology can be used to demonstrate that earth’s environment is being destroyed. Here is biology in its rare form. There are eating levels called trophics. As each trophic level is ascended, the amount of available energy drops by 90%. Since plants makes its own energy and other animals eat plants they loss 10% of energy each time they move up in the trophic. Krough, 2009) All fierce animals feed off of non-fierce animals who feed off of plants. Also you can take into account that humans sometimes hunt and kill fierce animals for sport or for fear of a fierce animal attacking their live stock or loved ones. The question has been answered to the reason why big fierce animals are rare. Energy is the biggest reason for th is because each time trohic levels increase there is a decrease in energy. All the energy starts off with the plants through photosynthesis. From there it goes through the trophic levels where photosynthesis gets trapped. Humans play a big part in the rarity of big fierce animalsby hunting and killing them for sport or fear. Big fears animals will always remain rare unless they began to added plants to their diet or humans decides to stop killing them for sport. Maybe we can even add humans to a big fierce animals list. Instead of humans being rare we would be the abundant. Colinvaux, P. A. (1979). Why Big Fierce Animals Are Rare: An Ecologists Perspective. Princeton, N. J. : Princeton University Press. Krough, D. (2009). Biology: A guide to the Natural World. Upper Saddle River: Pearson.