Monday, December 30, 2019
Major General J.E.B. Stuart in the Civil War
Major General J.E.B. Stuart was a famed Confederate cavalry commander during the Civil War who served with General Robert E. Lees Army of Northern Virginia. A Virginia native, he graduated from West Point and aided in quelling the Bleeding Kansas crisis. With the start of the Civil War, Stuart quickly distinguished himself and proved an able and daring commander. Leading the Army of Northern Virginias cavalry, he took part in all of its major campaigns. Stuart was mortally wounded in May 1864 at the Battle of Yellow Tavern and later died in Richmond, VA. Early Life Born February 6, 1833 at Laurel Hill Farm in Patrick County, VA, James Ewell Brown Stuart was the son of War of 1812 veteran Archibald Stuart and his wife Elizabeth. His great-grandfather, Major Alexander Stuart, commanded a regiment at the Battle of Guilford Court House during the American Revolution. When Stuart was four, his father was elected to Congress representing Virginias 7th District. Educated at home until age twelve, Stuart was then sent to Wytheville, VA to be tutored before entering Emory Henry College in 1848. That same year, he attempted to enlist in the US Army but was turned away due to his young age. In 1850, Stuart succeeded in obtaining an appointment to West Point from Representative Thomas Hamlet Averett. West Point A competent student, Stuart proved popular with his classmates and excelled at cavalry tactics and horsemanship. Among those in his class were Oliver O. Howard, Stephen D. Lee, William D. Pender, and Stephen H. Weed. While at West Point, Stuart first came in contact with Colonel Robert E. Lee who was appointed superintendent of the academy in 1852. During Stuarts time at the academy, he achieved the cadet rank of second captain of the corps and received the special recognition of cavalry officer for his skills on horseback. Early Career Graduating in 1854, Stuart placed 13th in a class of 46. Commissioned a brevet second lieutenant, he was assigned to the 1st US Mounted Rifles at Fort Davis, TX. Arriving in early 1855, he led patrols on the roads between San Antonio and El Paso. A short time later, Stuart received a transfer to the 1st US Cavalry Regiment at Fort Leavenworth. Acting as the regimental quartermaster, he served under Colonel Edwin V. Sumner. During his time at Fort Leavenworth, Stuart met Flora Cooke, daughter of Lieutenant Colonel Philip St. George Cooke of the 2nd US Dragoon. An accomplished rider, Flora accepted his marriage proposal less than two months after they first met. The couple were married on November 14, 1855. For the next several years, Stuart served on the frontier taking part in operations against the Native Americans and working to control the violence of the Bleeding Kansas crisis. John Brown. Photograph Courtesy of the Library of Congress On July 27, 1857, he was wounded near the Solomon River in a battle with the Cheyenne. Though struck in the chest, the bullet did little meaningful damage. An enterprising officer, Stuart invented a new type of saber hook in 1859 which was accepted for use by the US Army. Issued a patent for the device, he also earned $5,000 from licensing the design the military. While in Washington finalizing the contracts, Stuart volunteered to serve as Lees aide in capturing radical abolitionist John Brown who had attacked the armory at Harpers Ferry, VA. Fast Facts: Major General J.E.B. Stuart Rank: Major GeneralService: US Army, Confederate ArmyBorn: February 6, 1833 in Patrick County, VADied: May 12, 1864 in Richmond, VANickname: Knight of the Golden SpursParents: Archibald and Elizabeth StuartSpouse: Flora CookeConflicts: Civil WarKnown For: First Battle of Bull Run, Peninsula Campaign, Second Battle of Manassas, Battle of Antietam, Battle of Fredericksburg, Battle of Chancellorsville, Battle of Brandy Station, Battle of Gettysburg, Battle of the Wilderness, Spotsylvania Court House, Battle of Yellow Tavern Road to War Finding Brown holed up at Harpers Ferry, Stuart played a key role in the attack by delivering Lees surrender request and signaling the assault to begin. Returning to his post, Stuart was promoted to captain on April 22, 1861. This proved short-lived as following Virginias secession from the Union at the beginning of the Civil War he resigned his commission to join the Confederate Army. During this period, he was disappointed to learn that his father-in-law, a Virginian by birth, had elected to remain with the Union. Returning home, he was commissioned a lieutenant colonel of Virginia Infantry on May 10. When Flora gave birth to a son in June, Stuart refused to allow the child to be named for his father-in-law. The Civil War Assigned to Colonel Thomas J. Jacksons Army of the Shenandoah, Stuart was given command of the organizations cavalry companies. These were quickly consolidated into the 1st Virginia Cavalry with Stuart in command as colonel. On July 21, he took part in the First Battle of Bull Run where his men aided in the pursuit of the fleeing Federals. After service on the upper Potomac, he was given command of a cavalry brigade in what would become the Army of Northern Virginia. With this came a promotion to brigadier general on September 21. Lieutenant General Thomas Stonewall Jackson. Photograph Courtesy of the National Archives Records Administration Rise to Fame Taking part in the Peninsula Campaign in the spring of 1862, Stuarts cavalry saw little action due to the nature of the terrain, though he did see action at the Battle of Williamsburg on May 5. With the elevation of Lee to command at the end of the month, Stuarts role increased. Dispatched by Lee to scout the Union right, Stuarts brigade successfully rode around the entire Union army between June 12 and 15. Already known for his plumed hat and flamboyant style, the exploit made him famous across the Confederacy and greatly embarrassed Cooke who was commanding the Union cavalry. Promoted to major general on July 25, Stuarts command was enlarged to the Cavalry Division. Taking part in the Northern Virginia Campaign, he was nearly captured in August, but later succeeded in attacking Major General John Popes headquarters. For the remainder of the campaign, his men provided screening forces and flank protection, while seeing action at Second Manassas and Chantilly. As Lee invaded Maryland that September, Stuart was tasked with screening the army. He failed somewhat in this task in that his men failed to gather key intelligence regarding the advancing Union army. The campaign culminated on September 17, at the Battle of Antietam. His horse artillery bombarded Union troops during the opening phases of the fight, but he was unable to conduct a flank attack requested by Jackson that afternoon due to heavy resistance. In the wake of the battle, Stuart again rode around the Union army, but to little military effect. After providing routine cavalry operations in the fall, Stuarts cavalry guarded the Confederate right during the Battle of Fredericksburg on December 13. During the winter, Stuart raided as far north as Fairfax Court House. Chancellorsville Brandy Station With the resumption of campaigning in 1863, Stuart accompanied Jackson during the latters famed flanking march at the Battle of Chancellorsville. When Jackson and Major General A.P. Hill were severely wounded, Stuart was placed in command of their corps for the remainder of the battle. After performing well in this role, he was badly embarrassed when his cavalry was surprised by their Union counterparts at the Battle of Brandy Station on June 9. In a daylong fight, his troopers narrowly avoided defeat. Later that month, Lee began another march north with the goal of invading Pennsylvania. Gettysburg Campaign For the advance, Stuart was tasked with covering the mountain passes as well as screening Lieutenant General Richard Ewells Second Corps. Instead of taking a direct route along the Blue Ridge, Stuart, perhaps with the goal of erasing the stain of Brandy Station, took the bulk of his force between the Union army and Washington with an eye to capturing supplies and creating chaos. Advancing, he was driven further east by Union forces, delaying his march and forcing him away from Ewell. While he captured a large amount of supplies and fought several minor battles, his absence deprived Lee of his prime scouting force in the days prior to the Battle of Gettysburg. Arriving at Gettysburg on July 2, he was rebuked by Lee for his actions. The next day he was ordered to attack the Union rear in conjunction with Picketts Charge but was blocked by Union forces east of the town. Though he performed well in covering the armys retreat after the battle, he was later made one of the scapegoats for the Confederate defeat. That September, Lee reorganized his mounted forces into a Cavalry Corps with Stuart in command. Unlike his other corps commanders, Stuart was not promoted to lieutenant general. That fall saw him perform well during the Bristoe Campaign. Final Campaign With the beginning of the Union Overland Campaign in May 1864, Stuarts men saw heavy action during the Battle of the Wilderness. With the conclusion of fighting, they shifted south and fought a vital action at Laurel Hill, delaying Union forces from reaching Spotsylvania Court House. As fighting raged around Spotsylvania Court House, the commander of the Union cavalry, Major General Philip Sheridan, received permission to mount a large raid south. Driving across the North Anna River, he was soon pursued by Stuart. The two forces clashed at the Battle of Yellow Tavern on May 11. In the fighting, Stuart was mortally wounded when a bullet struck him in the left side. In great pain, he was taken to Richmond where he died the next day. Only 31-years old, Stuart was buried at Hollywood Cemetery in Richmond.
Sunday, December 22, 2019
Baroque Music - 764 Words
Baroque Music Period ââ¬Å"Baroque music expresses order, the fundamental order of the universe. Yet it is always lively and tuneful. Follow the development of music through this brief outline, from the earliest times to the present day, with baroque music set in historical context.â⬠The style of polyphonic music containing elaborate ornamentation and contrasting elements, that is how Baroque music is defined. The Baroque era in music is not a set style in music but many diverse styles which may be broken down into at least three distinct periods. A renewed interest in art and music was experienced throughout the Renaissance which then led to the Baroque era which was more of a transitional stage leading up to the maturity of classical musicâ⬠¦show more contentâ⬠¦The 10 most famous composers of the Baroque period are, Johann Sebastian Bach, George Frideric Handel, Antonio Vivaldi, George Philip Telemann, Arcangelo Corelli, Henry Purcell, Domenicp Scarlatti, Jean-Philippe Rameau, Johann Pa chelbel, Giovanni Battista Sammartini. Coming in first place is Johanne Sebastian Bach who was a genius keyboardist, mastered the organ and harpsichord, and a brilliant composer. He wrote music for nearly all types of musical forms. Second composer was George Frideric Handle who was born in the same year as Bach in a town only fifty miles away. He became a British citizen and he lead a much different life than Bach, but he also wrote music for may genres. Third is Antonio Vivaldi who wrote more than five hundred concertos and he is believed to have invented ritornello form. However much of Vivaldis music lays ââ¬Å"undiscoveredâ⬠until the early 1930s, this newly discoverd music earned Vivaldi the title ââ¬Å"The Viennese Counterpart to Back and Handel.â⬠The fourth composer is George Philipp Telemann who was a great friend of both Bach and Handel. He was a distinguished musician and composer. One of the things that made him unique was the incorporation of unusual instru ments in his concertos. The fifth composer of this time is Arcangelo Corelli. He was an Italian teacher, violinist, and a great composer. His mastery of the tone of the newly invented violin earned him great reviews throughout Europe. He is known to be theShow MoreRelatedInfluence of Baroque Music to Classical Music4158 Words à |à 17 PagesCHAPTER I INTRODUCTION Music of any period reflects, in its own way, some of the same influences, tendencies, and generative impulses that are found in the other arts of that time (Donna, 2005). Thus the word baroque, usually used despairingly by eighteenth-century art critics to describe the art and architecture of the seventeenth and early eighteenth centuries, came to be applied also to the music of the seventeenth and early eighteenth centuries. After some years after the death of JohannRead MoreMusic During The Baroque Era2164 Words à |à 9 PagesMusic during the Baroque era was regarded as a powerful form of communication that could invoke emotions in the listeners. This philosophical belief was derived from a revival of the ideas of the Greco-Roman culture, and as a result, composers believed that they could also affect their listeners through the power of melody, harmony, rhythm, and stylistic details. The emphasis on communication was reflected in the major styles and components that were used throughout Baroque compositions. BaroqueRead MoreThe Baroque Era of Music Essay515 Words à |à 3 PagesThe Baroque period of music lasted from approximately 1600 ââ¬â 1750 AD. It falls into the Common Practice period and was the most predominant style of writing after the Renaissance period and before the Classical period (the Classical period uses many elements from the Baroque period). The word Baroque means highly deco rated and essentially gives us an insight into what the music of the time was like. Many pieces in the Baroque style have three or four different parts which work together to produceRead More Baroque music Essay607 Words à |à 3 Pages The Music of the Baroque Era The style of polyphonic music containing elaborate ornamentation and contrasting elements, that is how Baroque music is defined. The Baroque era was a kind of transitional era in art and music. The Renaissance means rebirth and is typically regarded as such. The Baroque era in music is not a set style in music but many diverse styles which may be broken down into at least three distinct periods. A renewed interest in art and music was experienced throughout the RenaissanceRead MoreThe Restoration Of Baroque Music1628 Words à |à 7 Pagesthe Baroque period. The english word baroque originated from the Italian word barocco, meaning bizarre. The usage of this term started in the 1860s to describe the decorative, elaborate style of the 17th century religious and public Italian buildings. 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The picture above takes the structure of a sculpture and it is placed in a three dimension space havingRead MoreModern Music During The Baroque Era1798 Words à |à 8 PagesThe term Baroque has been widely acknowledged as a period in Western European Art Music lasting for 150 years from early 17th to mid-18th century. The word itself is originated from barroco in Portuguese meaning ââ¬Å"oddly shaped pearlâ⬠, w hich best describes the visual and details of the buildings existed during that period. Its flamboyant and ornate details of the building is what causes ornamentations and harpsichords to become an essential element of Baroque music. Bach, ornamentation, and harpsichordRead MoreBaroque Music Characteristics537 Words à |à 3 PagesBaroque Period (1600-1750) Baroque Music Characteristics 2 Rhythm â⬠¢Most baroque music has an easily recognizable strong, steady pulse, and continuity of rhythm. â⬠¢Patterns of rhythmic sequences permeate much of Baroque music. â⬠¢Rapid changes in harmony often makes the pieces feel more rhythmic. â⬠¢Dance rhythms were frequently used in multi-movement form pieces. â⬠¢Dotted rhythms were widely used. Harmony â⬠¢Figured Bassââ¬âa system of numbers placed under the musicââ¬âwas developed to indicateRead MoreThe Baroque Era Of Music Essay2374 Words à |à 10 PagesThe Baroque chamber orchestra, a type of ensemble today that can vary greatly from group to group, is involved in a type of performance many musicians remain confused about. For a modern musician, the confusion surrounding the Baroque style stems from a notion that spending time learning a style of instrument that is no longer commonplace is something that is not worthwhile or is even detrimental to a modern instrumental career. Much of this stems from the idea that the romantic era of music is theRead MoreEssay on Ensemble Music During the Baroque Period 640 Words à |à 3 PagesBaroque Period (1600-1750) Ensemble Music During the Baroque period, instrumental music was written for every conceivable size of ensemble. On the smaller side, the Baroque sonata offers one of the finest examples of chamber music. Two types of sonata are found during this period: the sonata da chiesa (church sonata), and the sonata da camera (chamber sonata). The sonata da chiesa was more somber, while the sonata da camera was, much like the suite, usually comprised of dance forms. The gigue
Saturday, December 14, 2019
Benefits and Drivers Paper Free Essays
Benefits and Drivers Paper MGT/445 Organizational Negotiations March 24, 2013 Kudler Fine Foods is a food company that specializes in selling fresh grocery products with simple ingredients used to make gourmet meals. Nearly everything a customer could want would be found within Kudler Fine Foods. Currently Kudler Fine Foods operates from three locations each offering the same service. We will write a custom essay sample on Benefits and Drivers Paper or any similar topic only for you Order Now The company is a privately held, but seeks to offer stock publicly to increase capital. The increase in revenue will allow Kudler Fine Foods to pursue avenues of innovation that can increase profit margins and spark new growth. In this paper Team A will be exploring the internal and external driving factors that influence the innovation at Kudler Fine Foods as well as an overview of how these practices benefit the company. This information is important in ensuring that Kudler Fine Foods will be able to meet their organizational objectives. Kudler Fine Foodsââ¬â¢ will continue to make it the companyââ¬â¢s main priority to provide customer satisfaction with the selection of fresh products. Kudler Fine Food External Drives of Innovation External innovation is the comparison of a companyââ¬â¢s own to a competitorââ¬â¢s product or service. The external drives of innovation within Kudler Fine Foods are frequent shopper program, website, and catering. Kudler Fine Foods has created a program for their customers where they sign up to receive news about the stores events, featured products, and sales (Apollo Group, Inc. , 2011). With competitors they do not provide such access to information for frequent customers they receive preventing customers from knowing critical news the organization makes presenting. With the Kudler Fine Foods website formatted into a way not only local customers can view, but also customers outside of the counties to view the website. The website has also developed an e-commerce system that will provide the organization with ability to automate all inventories and ordering systems to track sales and order replacements made (Apollo Group, Inc. , 2011). The last external innovation of Kudler Fine Foods from other organizations is catering the organization provides (Apollo Group, Inc. , 2011). The catering aspect has ot been fully constructed into the business organizational structure, so their approach will stand out from other competitors. Their goal is to provide a link to customers on their website that will allow them to view and order specifics requirements for the event needed to be catered. The website will provide every aspect of what meals, desserts, amount needed, specific arrangements or design the customer desires for the event. With other competitors they require customers to come into the store location to make arrangements, whereas Kudler Fine Foods is providing options for the busy individual to make arrangements via Internet. Internal Drivers of Innovations Internal drivers are events that occur inside the business sector; the drivers are the success of any organization. The internal drivers of innovation for Kudler Fine Foods are the experienced, helpful, knowledgeable staff, and how they strive to make their customers experience delightful as well as a pleasing shopping outing. The first internal driver is the experience, and this is about Kudler Fine Foods ensuring they provide customers with a good experience to grow the business. To grow the business and to make sure, they have a good experience the employees must be helpful and knowledgeable to their customer base. It is important for management and the staff to focus on the internal drivers that will ensure the success of the organization. According to Kudler Fine Foods mission statement, they shop around the world for the finest products. Kudlerââ¬â¢s management team goes through extensive lengths to ensure they have the best products for their customers who aspire to purchase the finest epicurean delights. Innovation, Design, and Creative Thinking There has been several yearsââ¬â¢ worth of Survey Results from the Sales and Marketing department at Kudler Fine Foods. From 2011 and 2012, invaluable sources of information directly from the customers telling Kudler Fine Foods exactly the types of changes they would want like to see in the company, and it is always important to give the customer exactly what they are asking for. There are some areas that can be confirmed that Kudler is definitely on the right track, such as the high customer approval on the available store hours and the knowledgeable service staff is consistently high on customers surveyed. Unfortunately, there are other areas where customers are clearly stating that they are unhappy with the price of the merchandise and are not receiving courteous customer service on a consistent basis. Some area surveys will show that customers are satisfied with the decor and product selection at these stores, which are definitely areas of opportunity for improvements to get higher customer satisfaction. Brainstorming with local owners and managers on the survey areas where the ratings are low probably would result in some good ideas or suggestions that could be implemented across the chain. After reviewing the customerââ¬â¢s survey results, it becomes all the more important to focus on increasing efficiency. This can be a cost reduction on the goods sold at Kudler Fine Foods, which seems to be on the top of the list of complaints by current customers over the last several years. Increasing efficiencies could include minimizing food stored and un-sold at each store, finding ways to keep low shelf-life on products in efforts to decrease cost. This might have some impact on the available products but could be weighed as to which products sell the most and lease by using some software programs for point of sale purchases and reports. By analyzing the sales and shelf-life of goods at Kudler Fine Foods, it is possible that product price could be dropped if fewer products were wasted by going bad and not being sold in-time at some stores. Innovation is a huge factor in determining Kudlerââ¬â¢s success. To be competitive in the market, Kudler has to think outside the box. What will get people in the doors and what is going to keep them coming back? In todayââ¬â¢s society there are so many options and choices that, one bad experience can cause a customer to never return. Innovation is what is going to keep consumers coming back. Being able to market effectively and get people in the doors is the first step. Keeping them coming back is a whole new challenge in itself. Hiring people with creative thinking, innovation, and good marketing skills will help Kudler Fine Foods stay a step ahead of the rest and keep consumers come back for more. Kudler Fine Foods recognizes the need for innovation and acts upon the creativity of not only their employees but also their customers as well. Kudler ensures that their on-site staff is operational, knowledgeable, and experienced, thereby providing support throughout innovations such as website design improvements, new catering concepts, and frequent shopping programs. Customer feedback through surveys, prove that Kudler is providing services that customers appreciate but also have identified areas that may be improved upon. Kudler Fine Foods strives to meet their organizational objectives by continually seeking innovations that will expand their customer base and ensuring that they remain a favorite among the current clientele. ? Reference Apollo Group, Inc. (2011). Kudler Fine Foods. Innovation, Design, and Creativity ââ¬â Overview. Retrieved from, OI/361 ââ¬â Innovation, Design, and Creativity for a Competitive Advantage course website. ScandinavianMinds. com. (2009). Innovation: Internal External. Retrieved from http://www. scandinavianminds. com/innovation-internal-external How to cite Benefits and Drivers Paper, Papers
Friday, December 6, 2019
Taxing Personal Capital Gains
Question: Discuss about the Taxing Personal Capital Gains. Answer: Introduction: The estimated net worth of Sally business is amounted to $240000. It means that the total turnover of the business is surely less than $2 million and therefore, it can be considered as small business. Sale of any small business is a CGT event. Hence, if Sally will sell the business the net profit from the sale will be treated as Capital Gain Tax (Evans et al. 2015). Sally has been running the business from 2002. Hence, the business is a post CGT asset and Sally will be entitled to 50% exemption on the net capital gain. However, apart from the 50% exemption, Sally can claim few other concessions, applicable on CGT fir small business. To claim the concessions, three basic conditions should be fulfilled. According to the first condition, the business should be small business entity. As per the second conditions, the assets must satisfy the active asset test and the third condition is applicable for the asset, which is a share in a company or an interest in a trust. Sallys business is small in nature and it is assumed that the business is fulfilling the active assets test and is not a share in a company or interest in a trust. Thus, Sally fulfills all the necessary conditions (Jones 2016). There are four concessions available for the small business CGT event. The concessions and Sallys eligibility for the concessions are discussed below: Year Assets Exemption: The total CGT will be exempted if the taxpayers age is 55 years or above. He/she must be retiring or permanently incapacitated and has to run the business for at least 15 years. Sally is 53 years old and she is not retiring or permanently incapacitated. Moreover, she has been running the business for 14 years. Therefore, she will not be entitled for this concession. 50% Active Asset Reduction: If the taxpayee owns any active business asset, then the taxpayer can avail 50% reduction on the CGT for the disposed active assets. Sally has not provided any details about her active business assets. Hence, she cannot avail this concession (Sadiq and Marsden 2014). Retirement Exemption: The taxpayer can get CGT exemption upto $500000, if he/she is below 55 years and depositing the selling amount in superannuation fund or retirement savings account. Sally, though being under 55 years, does not have any intention to deposit the selling amount in any retirement deposit. Therefore, she cannot get any such concession. Rollover: If the selling price from any active business asset is used to replace another active asset or improvement of any existing assets, then the taxpayer may defer the CGT upto one year. Sally is selling her business assets to purchase a rental property. Thus, she is investing the selling amount into another asset. However, the new asset will not belong to the old business, so, Sally cannot avail any concession under this act (Geljic et al. 2016). As per the above discussions, the Net Capital Gain Tax of Sally will be as follows: Taxpayee : Sally Calculation of Capital Gain Tax Particulars Amount Sale Proceeds 240000 Less: Legal Accounting Advice 2700 Less: Agent Legal Cost 8700 Capital Gain 228600 Less: 50% Exemption 114300 Net Capital Gain 114300 It can suggested that Sally should provide the list of her active business assets to claim deductions on CGT for such assets. Moreover, if she waits for another 2 years, then she will be 55 years old and the time span of her business will also be more than 15 years. In such case, she can claim for full concession under 15 year Assets Exemption rule. Apart from that, if she invested the selling amount into any retirement accounts instead of purchasing the rental property, she will reduce the net capital gain to nil (Hicks and Tran 2014). Sally cannot claim any deduction for the cost price of the property. However, she can have the deductions for the stamp duty and legal fees on the purchase, borrowing costs on the loan and part of the expenses, incurred for replacing carport. To claim the deductions, she has to prove that she is willing to rent the property and make necessary efforts to rent it accordingly, like giving advertisement or hiring real estate agents etc (Baum and Crosby 2014). When, she will receive rent from the property, her assessable income should include the rent and she can claim deductions for any expense, which she will incur to keep the property rentable (Easthope 2014). The assessable income of Sally for the current year will include the following: The business is the main source of income of Sally. Therefore, gross income from her business will be included as the main ordinary assessable income. Sally have to include the full dividend amount of the 100% franked dividend in her assessable income and can claim tax offset for 30% of the total dividend as franking credit (Harding 2013). Bonus shares as statutory income Income from Army Reserves as part time employment income (Long et al. 2016) The cash, received from her grandfather, will not be included in her assessable income as it is assumed that the cash is a gift from her grandfather (Hemmings and Tuske 2015). Sally can claim the following deductions: Business expenses, made for generating revenues from her business 70% of the mobile expenses, used for business purpose 85% of the depreciated value of the laptop, where the depreciation will be charged as per decline in value for 151 days starting from 1/2/2016 to 30/06/2016. However, being in a small business, she can claim full deduction for the proportionate cost of the laptop, as the value of the laptop is less than $20000 (Ma 2015). Tax Agent fees Superannuation contribution Sally will not be allowed for any deductions on the life insurance and interest on loan, used to pay Sallys tax liability. Sally can claim tax offset on the net medical expenses. The net medical expenses is calculated by deducting the health fund and medicare refund from the total medical expenses. She will also entitled to reduction in total tax liability for the PAYG installments, paid by her during the year (Barkoczy 2016). Taxpayee : Sally Calculation of Taxable Income Tax on Taxable Income Particulars Amount Amount Assesable Income: Gross Income from Business 180000 Franked Dividends 1200 Bonus Shares 50 Income from Army Reserves 3400 Total Assessable Income 184650 Allowable Deductions: Deductible Business Expenses 75000 Mobile Phone Expenses 600 Value in use of Laptop 1258 Tax Agent Fees 1750 Superannuation Contribution 5200 Total Allowable Deductions 83808 Net Taxable Income 100842 Tax on Taxable Income 25258.54 Add : Medicare Levy 2016.84 Add : Medicare Levy Surcharge 1008.42 Less : Tax Offset on Net Mediacl Expense: Total Medical Expense 7110 Less : Refund from Health Fund Medicare 2850 Net Medical Expense 4260 Tax Offset 399 Less : PAYG, paid for the period 24947 Net Tax Payable 2937.8 References: Barkoczy, S., 2016. Core tax legislation and study guide.OUP Catalogue Baum, A.E. and Crosby, N., 2014.Property investment appraisal. John Wiley Sons Easthope, H., 2014. Making a rental property home.Housing Studies,29(5), pp.579-596 Evans, C., Minas, J. and Lim, Y., 2015, September. Taxing personal capital gains in Australia: an alternative way forward. InAustralian Tax Forum(Vol. 30) Geljic, S., Koustas, H. and Burke, D., 2016. Small business restructure roll-over.Taxation in Australia,50(7), p.404 Harding, M., 2013. Taxation of Dividend, Interest, and Capital Gain Income Hemmings, P. and Tuske, A., 2015. Improving Taxes and Transfers in Australia Hicks, A. and Tran, A., 2014. Small business concessions.Taxation in Australia,48(7), p.367 Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), p.67 Long, B., Campbell, J. and Kelshaw, C., 2016. The justice lens on taxation policy in Australia.St Mark's Review, (235), p.94 Ma, D., 2015. Small business tax compliance burden: what can be done to level the playing field Sadiq, K. and Marsden, S., 2014. The small business CGT concessions: Evidence from the perspective of the tax practitioner.Revenue Law Journal,24(1), p.1.
Thursday, November 28, 2019
Bacterial Reproduction and Binary Fission
Bacterial Reproduction and Binary Fission Bacteria are prokaryotic organisms that reproduce asexually. Bacterial reproduction most commonly occurs by a kind of cell division called binary fission. Binary fission involves the division of a single cell, which results in the formation of two cells that are genetically identical. In order to grasp the process of binary fission, it is helpful to understand bacterial cell structure. Bacterial Cell Structure Bacteria have varying cell shapes. The most common bacteria cell shapes are spherical, rod-shaped, and spiral. Bacterial cells typically contain the following structures: a cell wall, cell membrane, cytoplasm, ribosomes, plasmids, flagella, and a nucleoid region. Cell Wall: An outer covering of the cell that protects the bacterial cell and gives it shape.Cytoplasm: A gel-like substance composed mainly of water that also contains enzymes, salts, cell components, and various organic molecules.Cell Membrane or Plasma Membrane: Surrounds the cells cytoplasm and regulates the flow of substances in and out of the cell.Flagella: Long, whip-like protrusion that aids in cellular locomotion.Ribosomes: Cell structures responsible for protein production.Plasmids: Gene carrying, circular DNA structures that are not involved in reproduction.Nucleoid Region: Area of the cytoplasm that contains the single bacterial DNA molecule. Binary Fission Most bacteria, including Salmonella and E.coli, reproduce by binary fission. During this type of asexual reproduction, the single DNA molecule replicates and both copies attach, at different points,à to the cell membrane.à As the cell begins to grow and elongate, the distance between the two DNA molecules increases. Once the bacterium just about doubles its original size, the cell membrane begins to pinch inward atà the center. Finally, aà cell wallà formsà which separates the twoà DNA molecules and divides the original cell into two identical daughter cells. There are a number of benefits associated with reproductionà through binary fission. A single bacterium is able to reproduce in high numbers at a rapid rate. Under optimum conditions, some bacteria can double their population numbers in a matter of minutes or hours. Another benefit is that no time is wasted searching for a mate since reproduction is asexual. In addition, the daughter cells resulting from binary fission are identical to the original cell. This means that they are well suited for life in their environment. Bacterial Recombination Binary fission is an effective way for bacteria to reproduce, however, it is not without problems. Since the cells produced through this type of reproduction are identical, they are all susceptible to the same types ofà threats, such as environmental changes andà antibiotics. These hazards could destroyà an entire colony. In order to avoid such perils, bacteria can become more geneticallyà variedà through recombination. Recombination involves the transfer of genes between cells.à Bacterial recombination is accomplished through conjugation, transformation, or transduction. Conjugation Some bacteria are capable of transferring pieces of their genes to other bacteria that they contact. During conjugation, one bacterium connects itself to another through a protein tube structure called a pilus. Genes are transferred from one bacterium to the other through this tube. Transformation Some bacteria are capable of taking up DNA from their environment. These DNA remnants most commonly come from dead bacterial cells. During transformation, the bacterium binds the DNA and transports it across the bacterial cell membrane. The new DNA is then incorporated into the bacterial cells DNA. Transduction Transduction is a type of recombination that involves the exchangeà of bacterial DNA through bacteriophages. Bacteriophages are viruses that infect bacteria. There are two types of transduction: generalized and specialized transduction. Once a bacteriophage attaches to a bacterium, it inserts its genome into the bacterium. The viral genome, enzymes, and viral components are then replicated and assembled within the host bacterium. Once formed, the new bacteriophages lyse or split open the bacterium, releasing the replicated viruses.à During the assembling process, however, some of the hosts bacterial DNA may become encased in the viral capsid instead of the viral genome. When this bacteriophage infects another bacterium, it injects the DNA fragment from the previously infected bacterium. This DNA fragment then becomes inserted into the DNA of the new bacterium. This type of transduction is called generalized transduction. In specialized transduction, fragments of the host bacteriums DNA become incorporated into the viral genomes of the new bacteriophages. The DNA fragments can then be transferred to any new bacteria that these bacteriophages infect.
Monday, November 25, 2019
Where did Mummy Come From Professor Ramos Blog
Where did Mummy Come From Sean Sulikowski English 102 8 August 2018 Where Did Mummy Come From? à à à à à à à à à à à Since the early nineteenth century, people from around the world have been fascinated with the monster known as the ââ¬Å"mummyâ⬠. Mummies are depicted as undead creatures wrapped in bandages who rise up from their eternal slumber from inside their sarcophagi to either exact their revenge or take what they will. Real mummies, however, are nothing more than preserved remains with the usual connotation of being from ancient Egypt. The mummification process in ancient Egypt was long, but it kept the dead bodies preserved for the afterlife. In more recent history, this practice seems somewhat taboo and leads our imaginations wild as seen by the plethora of mummies in nineteenth century literature from authors such as Edgar Allen Poe and Jane Loudon Webb (MacFarlane 8). Because of this rise in demand for ghost stories as well as the growing fad for Egyptian style in the Victorian era, mummies were made out to be the new monsters of the ti me. In ancient Egypt, customs came about to preserve dead bodies for the personââ¬â¢s journey through the afterlife. The ancient Egyptians believed ââ¬Å"theà body was home to a persons Ka (spirit), which was needed in the afterlife,â⬠(A Mummyââ¬â¢s Tale). Because of this, the tradition of preserving body was made and not just for the pharaohs, but almost everybody. The constantly dry weather and the availability of salts made preservation of bodies possible for the Egyptians. These practices would let the bodies last almost forever if left undisturbed so that they could find their way to the modern day where archaeologists would one day uncover them and their strange customs. When the Victorian era came around and archaeologists finally unveiled the hidden mummies, Europeans would take these mummies and their fashion to incorporate them into their own society. Bradley Dean, an author and Professor with two Alumni Association Awards, asked ââ¬Å"why mummy fiction should make its potentially monstrous women so marriageable, why the unfulfilled promise of union should so persistently drive the Victorian fantasies of Egypt?â⬠(MacFarlane 6). When Deane asks this question, he points out the erotic fantasies that those in the Victorian era once had. The mummies were not creatures of horror at first, but rather depictions of wonderful fantasy comparable to the manliness of a modern day lumberjack or the sexiness of a modern day model. These fantasies of long dead pharaohs drove generations of people to love corpses. The ever growing desire for more mummies to unwrap and more tombs to be raided kept every personââ¬â¢s interest and fascination for years t o come. It wasnââ¬â¢t until 1827 when Jane Loudon Webb published her book, The Mummy, that the mummy became the center of a horror genre. Soon after that, the mummy became a figure of horror for the whole world despite its infatuation with the preserved corpses continuing. The ââ¬Å"mummyââ¬â¢s curseâ⬠even managed to combine both the erotic fantasy of ancient Egyptian mummies with the newer idea of the vengeful, reanimated mummy in Louisa May Alcottââ¬â¢s short story, Lost in a Pyramid: The Mummys Curse, published in 1869 (A Mummyââ¬â¢s Tale). This story depicts a woman and her fiancà © who travel to Egypt only to have her fiancà © cursed into becoming a mummy. The talk of Egyptian mummiesââ¬â¢ curses was nothing more than fantasy amongst mummy lovers all around Europe and was never taken seriously. It was only brought up from fantasy to superstition in the early twentieth century. In 1923, the financer for the latest mummy expedition in the Valley of the Kings, George Herbert, also known as Lord Carnarvon, died just a few weeks after King Tutankhamunââ¬â¢s tomb had been opened. Herbert had developed erysipelas, a skin disease usually caused by bacteria, only to have it cause septicemia, an occurrence of bacteria entering the bloodstream, and pneumonia (Nelson). This coincidence of Herbert dying shortly after King Tutankhamunââ¬â¢s tomb had been unveiled to the world had made international news. Everybody believed these two incidents were linked and accused a ââ¬Å"mummyââ¬â¢s curseâ⬠as the culprit. It was at this point that the mummyââ¬â¢s curse became a seemingly real threat. This fear was only broadened when a total of six people out of the twenty four who were present when the tomb was open died by 1934, twelve years since the original discovery of Tutankhamunââ¬â¢s tomb in November of 1922 (Nelson). The erotic fantasies of mummies soo n stopped along with the arrival of the ââ¬Å"realâ⬠mummyââ¬â¢s curse and the abuse of these corpses stopped leaving the preserved body of King Tutankhamun, or King Tut as he is known nowadays, as one of the few mummies remaining. With this new viewpoint on mummies and the original ghost stories from the nineteenth century, we began to see mummies as monsters. Although we had rationalized the mummyââ¬â¢s curse to be fungus or bacteria and later found malic acid on King Tutââ¬â¢s tomb walls which suggested that Aspergillus fungus or Arthrobacter or Pseudomonas bacteria could have been present in the tomb (Vasanthakumar 60), people still found ways to point their finger directly at the mummy itself and blame it on a curse. Much like a modern day serial killer, the mummy became a monster the moment it killed. This supports Cohenââ¬â¢s fifth monster thesis, which states the monster polices the borders of the possible (Cohen 12). He states, ââ¬Å"the monster stands as a warning against exploration of its uncertain demesnes,â⬠(Cohen 12) which perfectly describes the making of the mummy. The mummyââ¬â¢s curse only activated when men had explored too far into its tomb and cursed the men as a warning to the rest who dared to do the same. The mummy can also be described as a monster using Cohenââ¬â¢s fourth monster thesis which states that the monster dwells at the gates of difference (Cohen 7). Cohen describes the largest difference that makes monsters into monsters tends to be ââ¬Å"cultural, political, racial, economic, sexual.â⬠(Cohen 7). This tells us that monsters donââ¬â¢t just look different, but show different viewpoints on every major aspect of our lives to the point of vulgarity or disgust. The mummy was created by a society much different from ours, a society which thinks that removal and preservation of organs along with the body itself was a good thing that helped the person in the afterlife, whereas we might find that practice taboo in modern day. Because of that, we see mummies as monsters. A mummy became a well-known monster with a plethora of books and movies to describe its monsterhood only through centuries of coincidental events which all somehow helped bring the mummy to its throne of monsterhood. The weather of ancient Egypt and the availability of preservation methods were necessary causes for mummification to take place, which in turn was a remote cause for the current position of mummies in media today. After several centuries, Egyptian mummies, who had been mummified in ancient Egypt, finally made their way to the Victorian era to be worshipped as the latest fad as well as become material for the increasing demand for ghost stories in the era until the coincidental death of George Herbert in 1923 just weeks after King Tutââ¬â¢s tomb had been opened which had turned the idea of mummies around from erotic fantasy to subject of superstitious fear. It was then that the mummy was finally regarded as a monster who cast curses on those who dared enter its tomb or reanimate itself to get revenge for similar reasons. Mummies took much time to earn their place as modern day monsters through centuries of causality. Annotated Bibliography ââ¬Å"A Mummyââ¬â¢s Tale.â⬠2006. E2BN. Web. 5 August 2018. This article talks about the origins of the mummy and where we came to believe in the mummyââ¬â¢s ââ¬Å"curseâ⬠. This article briefly goes into the history of the mummy and how mummification was done in ancient Egypt. This article proves its credibility through its list of resources, one of which being the British Museum. This article also shows its reliability through the company that sponsored this article. E2BN is a company that helps local education. I hope to use this article to show where mummies came from. Cohen, Jeffrey Jerome. Monster culture (seven theses).à Gothic horror: A guide for students and readersà (2007): 198-217. This is the seven theses we received in class to use for monster analysis. It is a peer reviewed article, proving to be credible. I hope to use it to help understand mummies as monsters. Macfarlane, Karen E. Mummy Knows Best: Knowledge and the Unknowable in Turn of the Century Mummy Fiction.à Horror Studiesà 1.1 (2010): 5-24. This article discusses mummies in literature. This is a peer reviewed article. I would like to use this article to understand where the myth of mummies came from and the peopleââ¬â¢s viewpoints on mummies. Nelson, Mark R. The mummys curse: historical cohort study.à BMJ: British Medical Journalà 325.7378 (2002): 1482. Nelson studies the survivors of Tutankhamunââ¬â¢s tomb after the events of a supposed ââ¬Å"mummyââ¬â¢s curseâ⬠in the 1920s when Tutankhamunââ¬â¢s tomb was exposed. Her studies support that that is no ââ¬Å"mummyââ¬â¢s curseâ⬠. This is a peer reviewed article. I hope to use this source to understand the Tutankhamun incident more. Vasanthakumar, Archana, et al. Microbiological survey for analysis of the brown spots on the walls of the tomb of King Tutankhamun.à International Biodeterioration Biodegradationà 79 (2013): 56-63. This article discusses the microbiological analysis of the tomb of Tutankhamun. The study presented in this article describes how the walls had brown spots on them which were then studied for signs of microbiological life. This is a peer reviewed article. I plan on using this to help note what caused the myth of the mummy.
Thursday, November 21, 2019
Developing The Planning And Design Of A Public Safety Facility Essay
Developing The Planning And Design Of A Public Safety Facility - Essay Example Police Department, 2. Fire and Emergency Medical Services Department. In order to develop the public safety facility, the specifications and necessary criteria like site related systems, building systems, work-space analysis and related technologies, building interiors including layouts, furnishings, finishes and equipment, have been considered to formulate the basis of the design. Demographics of the city of Pinellas Park: Pinellas Park is a city in the county of Pinellas, in Florida State. The city is situated 5 miles north of Saint Petersburg, and the nearest large city is Tampa. The total area of Pinellas Park is around 38.7 square kilometers, with approximately 19,500 households and a population density of around 1200 per square kilometer. According to the Bureau of census, US Department of Commerce, the population of the city since 1990 is as follows: This represents a population growth rate of around 5% per decade. It is therefore decided to design a facility capable of serving a population of around 50,000,which will take care of the population growth in the next decade. At present this department is divided into three divisions, namely Operations, Services and Investigations. Each division is commanded by a captain and is under the overall control of the Chief of Police. The recommended national average of police officers is 2.6 officers per 1000 residents. As per this recommendation, the desired strength of officers in this case will be around 130 officers. Currently, the patrol section, which is the largest component of the operations division of the Pinellas Park police department in terms of staffing, comprises of 14-officer level and 48 patrol staff. We can thus assume a support staff ratio of 3 per police officer. Hence the requirement for staffing is needed for 130 police officers and 390 support staff. As far as the space requirement is concerned, assuming 3 shifts of 8 hours, we will require to house around 44 officers and 130 support staff at any given time. The housing requirement for the staff will be as follows: 1. Office of the police chief and his assistant staff: This will need an area of 500 sq. feet 2. 10 cabins of 200 sq. feet each for the senior officers. 3. A large hall of 3000 sq. feet for other officers. 4. A large hall of 3000 sq. feet for the support staff, assuming 50 % of the ground staff is on patrol duty. Other Support Facilities: The following facilities are needed for the smooth operation of the police department: Toilets and restrooms. (10 nos. @ 100 Sq. feet each = 1000 sq. feet) 1. Record room. (500 Sq. feet) 2. Locker room for the belongings of staff. (1000 sq. ft) 3. Hall for storage of arms and ammunition. (1000 sq. ft) 4. Interrogation room. (200 sq. ft.) 5. Conference hall. (1000 sq. ft) 6. Jail facility for detention of convicts. (1000 sq ft.) 7. Parking Area for fleet of transport vehicles. (5000 sq ft) 8. Control room with installation of communication facilities for organizing patrol and other duties. (500 sq. ft.) If the parking area is considered separately, the building area necessary is around 14700 sq. feet. We can
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