Taxation - research Paper Example | Topics and Well Written Essays - 250 words

Taxation - - Research Paper Example It is important to align alimony payments on both parties, in that the amount received by the spouse from the ex is the same. This is advisable to avoid any audit by the IRS. As concern the issue of Adam Smith, its total payment to Judy was $45,000.02, this constituted both child support and unallocated maintenance. However, Adam claimed alimony payment of $ 41,695 during that period. Since not all payments made to Judith constitute alimony payment it is thus right for the IRS to divide the amount of $41,695 into alimony payment and other payments including child support, thus the amount of alimony claim should be $15,552. Adam should claim this amount from the IRS as tax deductible. To avoid future problems like this it is important to classify the amount of alimony payment from other payments like child support etc. it is important also that both the spouses file separate tax returns as a perquisite to alimony payments. Child support is never deductible. Since Adam’s decree provided for both alimony and child support and he paid less than the total required, the payment applies first to child support hence the amount of $26,143and the remaining amount is considered alimony

Subcultural Theories And Critiques

Subcultural Theories And Critiques Introduction In this assignment, I have been asked to evaluate the main points of subcultural theories and critiques of them. In order to answer this question put to me, I will go on to describing exactly what a subculture is, I will then go on to state the different theorists who have given theories as to what subculture is, why it happens and how they may evaluate and apprehend it, showing their opinions throughout. I will then evaluate each theory and show the strengths and weaknesses of each, and throughout my evaluation I will be using plenty of references throughout to back up any points made, and finally go on to a concluding summary. Firstly we must state what exactly culture is before we can delve in to any explanations of what exactly a subculture is. Williams suggests that there are many ways in which culture has been described and defined throughout history although the best way to define culture is that of ‘particular way of life which expressed certain meanings and values not only in art and learning, but also in institutions and ordinary behaviour (Williams 1961:pg 57). There can be said to be many different ways in which a selection of society can be seen as a subculture, the first is that of reactive subcultures in which people feel a direct oppression from mainstream society and react against all that is seen as the typical ‘norm. There are also independent subcultures which are said to have complete separate, and that of their own, norms, values and beliefs than that of mainstream society.ÂÂ   Brake also suggests that the best way to define a subculture is to suggest that it is like a ‘culture inside of a culture'(Brake 1985). Further into his book he then goes on to suggest that ‘Subcultures exist where there is some form of organised and recognised constellation of values, behaviour and actions which responded to as differing from the prevailing set of norms. (Brake 1985:pg 8). In some circumstances the norms and values we share in day to day life with all of society are followed but not in the same way by all, therefore creating these subcultures. From the day we are born, we are already surrounded by a subculture lead by class and the particular ways of life in which a working class family may have may be in complete comparison to that of an upper class family. We are all brought up with complete different values of life and some people may see it more as tradition within their family, which is to be followed religiously. One example of this can be seen with the subculture of gypsies, where it is tradition to get married mainly by the age of 16, they live in caravans, statics, shallays and it is tradition for gypsies to attend the Appleby fair every year and even though this is not seen as the norms and values of everyone, it is to them. You could say that there are so many subcultures out there that it is impossible to state every one. An example of this could be that of what type of person you see yourself as and you religiously wear certain clothes to ‘fit in with a particular group i.e. Chavs, Hippys, Goths, Emos, Punks, Geeks, Popular, Tom Boys etc the list goes on. Another way in which people could suggest to support different values are that of homosexuality and the religions which oppose it as a sin of God. Longhurst et al argues that subcultures also arose from hegemony and quotes Clarke et als statement that ‘hegemony refers to the moment when a ruling class is able, not only to coerce a subordinate class to conform to its interests, but to exert a hegemony or total social authority over subordinate classes. (Longhurst et al 2008:pg244). As this was due to the fact that after the second world war a lot of reconstruction of the country as well as the economy was going on and the government, who mainly consist of white middle and upper class men, where changing the ways in which the working class lived their live s, and they took into account Cohens view that labour was being polarised and this meant that the wealthy were getting ‘specialised, high tech, well paid jobs and the poor were being forced to stay poor as they were only able to secure themselves ‘dead-end, unskilled labour. (Longhurst et al 2008:pg 243). These quotes show and tell us that the wealthy could see their jobs as a job and a career, however the poorer people could only see themselves as labourers, which in some cases me be used as a more generous term for skivvy, lackey, slave etc where they earn less money for doing a ‘hard days graft as you will, but yet the highly paid jobs are more than likely to be quite an easy job to do. Society in those days needed hard workers to do the labour jobs as those were the areas which needed upkeep however the areas the wealthy seemed to have jobs in would more than likely have no effect on society if it were to keep going or stop all together and therefore many are m eaningless jobs but they are getting more money to do them. This is the kind of subjects in which set off the rebellions and therefore there was the creations of these subcultures in other areas than just class, but against governmental choices and the decisions they may have made which had an adverse affect on one class as it did on another, causing further friction between classes and we still see this going on today. One of the main theorists to evaluate subculture was that of Albert Cohen and he mainly shows his theory of the subculture functionalist through his book called Delinquent Boys : The culture of the gang. In this book, his main points are that it is the clashing between that of the middle class and the ‘delinquents which was a harsh term produced by middle classes to describe the poor in order to portray them as being non educated with no intelligence and no drive to have goals in their lives. His view was linked to that of Mertons Strain Theory and Cohen, as well as Merton, argue that everyone has the same goals in life however the working classes never get the opourtunity to actually go forward and achieve these goals. However where the two theorists differ, is how this revulsion of middle class culture leads to crime and law breaking behaviour. Merton has the view that because the working class do not get the chance to succeed in life, this then leads most down the path of cr ime and this is the main result of no success, suggesting that they have no choice in the matter, and that in order to survive they must turn to crim. Cohen on the other hand suggests that because the working class cannot have success in reaching goals in life, this then leads them to make up their own goals which involve crime and aggressive, law breaking behaviour (Cohen 1955 cite). Suggesting that they choose to break the law and commit crime and they see this as a way of life, and see nothing wrong with this. This subculture is reflected by Cohen to be the delinquent subculture with their own norms and values and their goals being to commit crime and it is seen as a positive thing to do, as if they reach their targets and goals by committing crime.ÂÂ   The main goal for this subculture which Cohen suggests is to gain that of status by any means necessary, whether that be good or bad publicity and they dont care which way they are portrayed by the media and other sources, as long as they are publicised and he suggests that these peoples key features are ‘malice, ‘negativisticbehaviourand ‘non-utilitarian behaviour (Cohen 1955 cite). ‘Malicious behaviours are committed out of spite.bullying of non delinquents.Negativistic by believing that their behaviour is right precisely because it is wrong according to the norms of society.Non-utilitarian as their activities do not produce a direct economic benefit. (Regoli et al 2009:pg192).He also suggests that they have traits such as being very ‘versatile, ‘hedonists andÂÂ   having great ‘group loyalty and autonomy never betraying one of the groups rules. ‘Versitility is shown in their tendancy to dabble in many delinquent activities stealing, vandalism, trespassing, truancy and so on.Hedonism as delinquents are often impatient and impulsiveout for fun and dont take kindly to rules, scheduals or organization, nor do they plan ahead, study or practice. Future gains and goals are of no importance to them.Group autonomy as they are close to other members of gang but hostile to outsiders. (Regoli et al 2009:pg192-193). This delinquent subculture was also separated not only from middle class society through social exclusion from the norm, but they were separated by sex as Cohen states in his book that ‘male delinquency is at least four times as common as female delinquency. (Cohen 1955:pg45). He also suggests that even though there is this subculture group which is apparent in order to try to gain a voice within the middle class society and to stand up for what they believe in and their rights as an English Citizen, there still never seems to be no resolution and that this battle will go on forever more ‘some groups, which may sometimes be counted excessive, sub-cultural solutions may not emerge, or particular individuals may not participate in them, Nonetheless, the problems of adjustment may be sufficiently intense and persistent that they still press for some kind of change. (Cohen 1955:pg 71).

Godfather II :: essays papers

Godfather II The real importance of any movie can't be adequately appraised solely by box office success or critical response. 'The Godfather Part II† is an example of how a carefully crafted sequel to a great film can become both a box office and critical success when attention is paid to its artistic quality. The movie continues the tale of the Corleone family, and presents to the viewers a world filled with greed and betrayal, family union and loyalty. A companion piece in the truest sense of the term, â€Å"The Godfather Part II† earned as much praise as its predecessor, if not more. Earning twelve Academy Award nominations, the second installment has been rightfully hailed as the best sequel of all time. While "The Godfather, Part II" did not exceed the box office gross of the original, the movie can still be considered a blockbuster, and not at all a flop. â€Å"The Godfather† earned instant success when it was first released in 1972. Earning both praise from critics and box office success, making about $135 million, the movie became an instant classic. One of the reasons for the high status of â€Å"The Godfather Part II† lies in the fact that the movie was authored by the same author with the same intent in mind. While other sequels usually serve as nothing more than easy way for unimaginative producers to cash on previous successes, â€Å"The Godfather Part II† was a nice opportunity for â€Å"Coppola to experiment, correct some possible flaws or even answer to critics of his previous work.† (Dragan Antulov, IMDB) The biggest and most serious objection to â€Å"The Godfather† was Coppola's allegedly apologetic portrayal the Mafia. Coppola was accused of showing organized crime as being more noble and less violent than it actually was. His Mafiosi are shown as dedicated family men, opposed to narcot ics and any unnecessary violence, and in some way even better alternative to legitimate government. In the second movie, Coppola intended to use the story of the first part to paint more realistic and, consequently, much darker picture. Instant financial success did not follow â€Å"The Godfather Part Two† as it did the first movie. The reason was created due to the fact that the second movie represented one of the examples of the now generally despised practice in modern Hollywood, making sequels out of the successful, great movies. Godfather II :: essays papers Godfather II The real importance of any movie can't be adequately appraised solely by box office success or critical response. 'The Godfather Part II† is an example of how a carefully crafted sequel to a great film can become both a box office and critical success when attention is paid to its artistic quality. The movie continues the tale of the Corleone family, and presents to the viewers a world filled with greed and betrayal, family union and loyalty. A companion piece in the truest sense of the term, â€Å"The Godfather Part II† earned as much praise as its predecessor, if not more. Earning twelve Academy Award nominations, the second installment has been rightfully hailed as the best sequel of all time. While "The Godfather, Part II" did not exceed the box office gross of the original, the movie can still be considered a blockbuster, and not at all a flop. â€Å"The Godfather† earned instant success when it was first released in 1972. Earning both praise from critics and box office success, making about $135 million, the movie became an instant classic. One of the reasons for the high status of â€Å"The Godfather Part II† lies in the fact that the movie was authored by the same author with the same intent in mind. While other sequels usually serve as nothing more than easy way for unimaginative producers to cash on previous successes, â€Å"The Godfather Part II† was a nice opportunity for â€Å"Coppola to experiment, correct some possible flaws or even answer to critics of his previous work.† (Dragan Antulov, IMDB) The biggest and most serious objection to â€Å"The Godfather† was Coppola's allegedly apologetic portrayal the Mafia. Coppola was accused of showing organized crime as being more noble and less violent than it actually was. His Mafiosi are shown as dedicated family men, opposed to narcot ics and any unnecessary violence, and in some way even better alternative to legitimate government. In the second movie, Coppola intended to use the story of the first part to paint more realistic and, consequently, much darker picture. Instant financial success did not follow â€Å"The Godfather Part Two† as it did the first movie. The reason was created due to the fact that the second movie represented one of the examples of the now generally despised practice in modern Hollywood, making sequels out of the successful, great movies.

Non Renewable Energy Sources Environmental Sciences Essay

Electricity can be generated by firing fossil fuels like coal, oil and natural gas. Fossil fuels are burned and the heat produced is used to bring forth steam that drives turbines which run electrical generators. Coal is the most frequently used of these fuels because it is readily available, with big sedimentations all over the universe. There are rich coal sedimentations in the north western parts of South Africa, nevertheless, the remainder of Africa has really limited supplies. Fossil fuels are non-renewable resources and at the current rate of coal ingestion, universe militias are predicted to last about 200 old ages ( Breeze, 2005: 18 ) which has lead to the on-going development of new methods of electricity production concentrating on renewable resources. Despite this, the bulk of electricity production throughout the universe depends on coal. Coal has a figure of advantages, being the cheapest dodo fuel, nevertheless, it is expensive to transport and produces big measures of byproducts when burned. These byproducts include ash, N oxides and C dioxide, which have caused environmental harm worldwide. Coal excavation disturbs big home grounds and can hold a negative consequence on land and surface H2O ( Miller, 2005: 77 ) . As a consequence of the environmental impact, engineering has been developed to take some of the emanations of coal burning and power workss now adhere to strict environmental ordinances. This has increased the cost of constructing coal-burning power workss, but coal still remains the cheapest method of electricity coevals. Harmonizing to the official web site of Eskom, the largest manufacturer of electricity in Africa, 77 % of South Africa ‘s electricity is dependent on coal-burning power Stationss like the Arnot Power Station in Mpumalanga. Nuclear power is a controversial method of electricity coevals. When the karyon of big atoms split, they release monolithic sums of energy that can be used to bring forth steam and thrust turbines and electrical generators. This is known as atomic fission. Nuclear merger, whereby little atoms are fused together, besides releases big sums of energy. Catastrophic accidents in the yesteryear have lead to stringent safety ordinances being implemented in atomic power workss. This has lengthened the clip it takes to build these installations every bit good as increased the costs well ( Breeze, 2005: 249 ) . On the one manus, atomic energy has the disadvantage of toxic waste as a byproduct. To this twenty-four hours, there is no effectual manner of disposing of atomic waste. On the other manus, atomic power Stationss emit no harmful gases into the ambiance, but as of yet, merely a little per centum of the Earth ‘s uranium militias are being utilized for electricity coevals ( Suppes & A ; Storvick, 2007: 54 ) . Uranium is the most normally used component for atomic fission. South Africa boasts the lone atomic power Stationss in Africa at the minute and has tremendous militias of U for atomic fission. Eskom feels this makes South Africa an ideal topographic point to work atomic energy despite the high cost of waste disposal and safety systems, every bit good as the negative public perceptual experience.Renewable Energy BeginningsHydropower is a really undervalued renewable energy beginning due to the big environmental impact of constructing hydroelectric dikes that displace wildlife and disrupt the flow of rivers. This can irreversibly change ecosystems, nevertheless, proper planning of these installations can cut down this environmental impact drastically. Despite the environmental impact, they can still turn out to be good. Hydropower is one of the cheapest beginnings of electricity ( Breeze, 2005: 104 ) . Most of the states on Earth have the possible to profit from hydropower, nevertheless, in order to use hydropower efficaciously, a good site is needed. Sites can change greatly and installations must, hence, be site specific. These sites are normally located far from the country where the electricity is distributed and as a consequence, a good transmittal system must be taken into history when constructing power workss of this nature. The effectivity of a hydroelectric installation depends on the gradient and the volumetric flow rate of the river on which it is built. These locations are normally unaccessible, increasing the cost of building. Hydroelectric installations can either utilize the flowing of a river to drive hydraulic turbines or they can make a reservoir from which to pull H2O to power the turbines. The usage of these methods depends on whether the river flows at a comparatively changeless rate or non. This electricity coevals technique is really flexible, as the end product of dikes can be ramped up or down to suit differen t energy demands. Once built, these installations besides produce no direct waste and have low emanations of harmful gases. The Drakensburg Pumped Storage Scheme is an illustration of hydropower usage in South Africa, However, being a semi-arid state, Eskom states that hydro power is non executable due to the inevitable environmental impact of disrupting the flow of the few possible rivers South Africa has for this intent. Pressure differences in the atmosphere consequence in air current which can exercise a force on and impel turbines. The turbine blades gain mechanical energy when they are rotated and this energy is transferred to an electrical generator. Wind power is already efficaciously utilized in some parts of the universe. In Africa, it has been estimated that air current power could bring forth 10,600 terawatt hours per twelvemonth ( Breeze, 2005: 153 ) and this sum will increase as wind turbines become more efficient. However, the chief restriction of air current power is that it requires big sums of land to be effectual. Higher air current velocities allow greater energy coevals, doing offshore wind farms appealing, nevertheless, the cost of constructing offshore is greater. The tallness of turbines is besides of import as air current velocities vary with tallness. Many turbines have a minimal air current velocity below which they cease to be economical. Accepted wind velocities are normall y from 5 to 6.5 metres per second ( Breeze, 2005: 155 ) . A feasible site for air current farms must besides be level, as uneven terrain can do turbulency which may take to damage of the turbine blades. Making the turbine towers taller reduces the effects of turbulency, by traveling the turbine blades above the turbulent air, but at greater disbursal. Offshore wind turbines must besides be raised above the maximal tallness of the moving ridges. Wind farms have really small environmental impact, utilizing a renewable resource and bring forthing clean energy, but they can make noise and may be unattractive. South Africa ‘s E and west seashores would be ideal for working air current power, and Eskom is executing feasibleness surveies to find whether the benefits outweigh the costs. Most of the energy exploited by adult male can be attributed to solar energy in some signifier or another, with the exclusion of atomic energy, tidal power and geothermic energy ( Breeze, 2005: 184 ) . These derivations of solar energy are all used to bring forth electricity, nevertheless, solar energy can be used for this intent straight every bit good. Heat from the Sun can be used to drive heat engines or, by utilizing semiconducting materials in solar cells, sunlight can be converted straight into electrical energy. The Sun provides an huge sum of energy that surpasses all other energy beginnings on Earth, despite us merely being able to tackle a fraction of the energy available. Solar energy has the largest energy potency of all renewable energy beginnings ( Shioshansi, 2009: 272 ) . Solar power workss require really small land relation to hydroelectric dikes. A good site for solar power workss requires frequent Sun exposure and small cloud screen. Brighter sunlight consequences in increased energy end product. Solar panels that harness solar energy are really various and can be included in the building of edifices. The chief disadvantage of solar energy is that it can merely be harnessed when the Sun is reflecting, hence, hive awaying energy becomes an of import factor to see when utilizing this energy coevals technique. Solar cells have a really simple design, but they are expensive to do, so care must besides be done often to guarantee maximal effectivity. Despite the evident advantages of solar energy, it is hardly used around the universe, nevertheless, this is quickly altering. South Africa has one of the highest solar irradiation degrees in the universe, harmonizing to Eskom, doing it an ideal topographic point to work solar energy for electricity coevalsDeveloping Energy BeginningsTidal power Stationss use the rise and autumn of the tide to bring forth electricity. These installations must be built across estuaries and have many restrictions. This method of electricity coevals is merely effectual in topographic points where there is a important difference in tallness between high and low tide. The cost of constructing tidal power Stationss is besides excessively high to warrant their building in most instances ( Breeze, 2005: 122 ) , doing them wasteful. South Africa has many estuaries but the height difference between tides is about two metres, which would non bring forth a important sum of electricity. Tidal power is, hence, impracticable in South Africa. However, there are other methods of bring forthing electricity utilizing the ocean. The difference in temperature between H2O of different deepnesss can drive a heat engine to bring forth utile work in the signifier of electricity. These temperature differences are normally excessively little for this method to be executable. Larger temperature differences are favored by heat engines and the effectivity of this procedure is, hence, marginally increased closer to the Torrid Zones. Despite all of its disadvantages, the engineering is still undergoing much development because of its possible to run continuously. The motion of moving ridges and submarine currents can besides drive hydraulic turbines to bring forth energy. South Africa has about 2,800 kilometres of coastline which has the potency for use of ocean power. However, the engineering is really new and, hence, the cost and environmental impact of ocean power installations is non yet known. Eskom is busy carry oning research as to whether ocean power is a executable beginning of energy in South Africa. Geothermal energy consequences from heat in the mantle of the Earth radiating towards its crust. This energy can be used to bring forth electricity, but at that place exist merely a few parts on Earth with temperatures high plenty and near plenty to the Earth ‘s surface. The heat from the Earth is used to make steam which can drive turbines that supply energy to electrical generators. Geothermal energy is thought to be a renewable beginning of energy, but this is non needfully true. The heat used for electricity coevals is non replaced, nevertheless, the sum of heat used is negligible in comparing to the sum of heat contained within the Earth. Although geothermic energy has been used for a long clip, the engineering is still being developed in order to go a more effectual beginning of electricity. It has the advantages of being inexpensive and can be exploited easy. Geothermal energy is one of the cleanest signifiers of energy because of the comparative absence of any atmospher ic emanations ( Breeze, 2005: 171 ) . Hot springs and geysers are a good mark of a potentially feasible site for a geothermic power works. Hot springs and geysers are a good mark of a potentially feasible site for a geothermic power works. Higher temperature heat reservoirs are better for working geothermic energy, but are normally deeper down which consequences in higher costs. However, these heat reservoirs can be depleted over clip if the fluids in the reservoir are non replaced. The clip it takes for a reservoir to go low can change greatly, but with the right direction they can be maintained for long periods of clip. If managed falsely, geothermic power workss can hold black effects on the environment. This is chiefly due to pollution of land H2O and take downing the H2O tabular array. Some environmental impacts are ineluctable, but the impact of geothermic workss are normally restricted to the immediate milieus of the works ( DiPippo, 2008: 386 ) unlike traditional power works s. The temperature ranges used in geothermic power workss are much lower compared to traditional power workss, nevertheless, ensuing in a lower energy transition efficiency. Geothermal sites can change greatly and installations, hence, have to be built harmonizing to the conditions of a specific site. South Africa has feasible chances for the usage of geothermic power, but as of yet, no large-scale geothermic energy coevals exists in South Africa ( Smit, 2010 ) .

Legal Implications in Human Resources Essay

It is important to give a brief description of the company and their employment policy. Gelato Cheese Company is located in Heartland Corners, U.S.A., and employs one hundred workers at its principal processing plant who distributes cheese throughout the United States. The company has mostly young member employed to its company between the ages of 25-35. The company is located in a neighbour, which has a population of 50 percent white and 25 percent African American, with the balance being Hispanic American, Asian American and others. The company requires a high school diploma as a condition of employment for its cleaning crew. Based on this requirement Gelato’s entire cleaning crew is white. Many companies in the United States that mainly have a white population have the same or similar policies based on economy reasons. It is understandable that most company set their standards based job title, description and evaluation a company will set their standards and qualification b ased on each position. The company must at all times try to stay within the labour laws of the country which have specific conditions that each company must follow or will be in breach of the law and will face serious consequences based on these breaches. Thus it is important for the human resource department to be current in labour and company law to guide their company in the right direction. Base on the Title VII of the Civil Rights Act of 1964 it can be stated that at first observation the company did not violate any of the acts requirement of them however this is wrong. The act highlight and â€Å"prohibits most workplace harassment and discrimination, covers all private employers, state and local governments, and educational institutions with 15 or more employees. In addition to prohibiting discrimination against workers because of race, colour, national origin, religion, and sex, those protections have been extended to include barring against discrimination on the basis of pregnancy, sex stereotypi ng, and sexual harassment of employees.† (hrhero.com 2013) The fact that the surround community is mostly while and a higher percentage of students graduate from high school with a certificate is white. It can be assume that the company created its policies based on knowledge acquired from the high school which states 75% of the white population has completed high school, compared with 25% of those in minority groups. This is discrimination to the minority group based on the fact that the company insist on this employment policy that they know that more whites graduate than the minor group then the correct measures should be taken into consideration. Based on the policy of employing only gradates students from the high has already discover discrimination. (hrhero.com 2013) Gelato Cheese Company human resource department needs to review the Age Discrimination in Employment Act as it relates to application and employment decisions; this is because of the age of their janitorial staff. The members of the janitorial staff are between the ages of twenty-five (25) and thirty-five (35). The Age Discrimination in Employment Act helps to protect older employees so they have a fighting fair chance at employment. The Age Discrimination in Employment Act prohibits an employer from refusing to hire, firing, or otherwise discriminating against an employee age 40 or older, solely on the basis of age. Thus base on the company age group they are in beech of the policies and need to adjust and make changes where necessary. At forty (40) years old you are still functional and able to achieve and conduct given task that needs to be complete at the correct time for any company; this it is unfair of employers to want to employ only young employee. When these people are out of a job the over will have to find additional money for unemployment program. (hrhero.com 2013)