Argumentative essay for and/or against keeping animals in zoos.

Zoos: Natural Alternative? The word â€Å"zoo† was introduced in the 19th century and first served as an abbreviation of the word combination â€Å"zoological garden† – the collection of different species of animals taken from the nature. They were created on the basis of many reasons: research making, education, conservation and recreation. In general, zoos are seen as some sort of alternative to a natural environment for the animals. Let’s find out if it’s true by means of examining the pros and cons of the zoos. It is an important debate whether animals should be kept in the zoos or not. Some say that it is necessary to capture them in order to protect from poachers. Regarding all the efforts to kill animals for ivory, skins and medical aims, zoo is quite a safe place for them. In contrast to this, it is necessary to note that animals have their natural rights and once they are put into cages these rights are broken. It is known that there are zoos where workers treat animals very cruelly. Fortunately, day by day all the zoos become more and more improved and it wouldn’t be fair to close all the zoos because of the mistakes of some of them. But no matter how good the conditions of the place where animals are kept are, they are still suffering because of the fact that their natural behavior is limited by zoo’s walls. We can endlessly discuss the issues of zoos. Surely, it is important to take measures to study, protect and preserve endangered species, but it is important to do it without making animals suffer during the process. In my opinion, zoos will never be an alternative to the natural environment no matter how high the quality of the life conditions in there may be.

Personal Statement Hmv Store - 2552 Words

Cover Research Bias For this observation assignment I positioned myself directly outside the HMV store in Woodgrove Mall. I set myself in the mall food court which allowed for a clear view of 75% of the store. I have a good view of the front half and the point of sale system, but a large poster obscures a large area of the left side of the store. I personally rarely shop at HMV, as I purchase my entertainment digitally or stream it from online sources. Recently HMV has moved into a new business model in which they sell more fan based merchandise. Examples of this include television or movie memorabilia, pop culture T-shirts, and other small items. I am more interested in this side of the store as it seems to have saved the brand in Canada. HMV Canada is the only HMV chain still thriving and I am curious to see who is supporting the store. I do not believe that the fact that I do not often shop at HMV will affect how I approach this research, but will instead help me. Observational Finding Report Located in Woodgrove Mall in Nanaimo, British Columbia, directly across from the busiest part of the mall sits HMV Canada. HMV, which stands for â€Å"His Master’s Voice† (HMV, 2014) is a music retailer with over 80 years of experience. They specialize in music, DVD’s, headphones, memorabilia, and more. Although they have 80 plus years of retail experience they have only been in the Canadian market since 1988. What is interesting is the fact they are owned by aShow MoreRelatedInternal And External Marketing Environment2804 Words   |  12 Pages1.0 Introduction HMV is a limited company of CDs, DVDs, Film, Music, games and Technology products. It has Over 120 Stores all over the UK, offers different verities of Movies, Music, Headphones and Ipads as well. HMV’s opened its first store at Oxford Street on 20th July 1921. Hmv started expanding in 1990s and reached to its maturity stage in late 1990s till 2004. 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During tough economic periods WHSmith attempted to expand its market by differentiating the range of products through entering new markets not directly linked with their core business. Whilst the WHSmith Travel stores have been deemed a great success, attracting the attention of commuting customers with strategically positioned impulse goods, in the High Street the current economic climate has led the business away from its historic objectives. It is fundamentalRead MoreMark eting Communications Notes17720 Words   |  71 Pagesactivities often receive a fair share of the criticism. The critics believe that marketers create needs where none exist, stimulate wants that may not be in the interest of consumers, and force-feed consumers a lifestyle that better suits the financial statements of marketers than the needs and pocketbooks of consumers. This raises the question: do marketers always behave in honest and ethical ways? Remember the opening example of the exercise machine — anyone can sell something once by making it sound soRead MoreToys R Us in Japan8391 Words   |  34 Pages9-796-077 Rev. February 25, 1999 Toys R Us Japan I do not believe the Japanese have chosen freely to have these limitations. All we would have to do is open a large retail store where prices were 40% less and choices were very broad. If the Japanese consumer didn t like products offered in that fashion, then the store would not be a success. . . . —Carla Hills, United States Trade Representative, February 1990 In early 1991, Toys â€Å"R† Us seemed poised on the brink of a high profile entryRead MoreUnit 3 P1 M1 And D17271 Words   |  30 Pagesevents, a new range of console appeared, formed by the same brand; Sony. This new range of gaming console is referred to as, the next generation of gaming entertainment, and this specific console is known as the Sony PS4. 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Taxation Income from Commission

Question: Describe about the Taxation for Income from Commission. Answer: 1. Discussing the case, it involved Hilary, who was always interested in climbing mountains because of which she had become quite famous in the country. For this purpose, a local newspaper (Daily Terror)had actually offered an amount of $10,000 to publish her story, which would inspire people in the long run. As she was not an author and never really had experience in writing. Hence, she gave her story and also gave the newspaper the right to the story and the title. Not only this, she had two other sources of income as well consisting of; $5,000 from Mitchell Library, for selling her own manuscripts Also an amount of $2,000 for a photograph, which was clicked while climbing the mountains This case is almost equal to that of Godecke v Glamorgan County Council (1925).Section 393-10 of the Australian Income Tax Act states that income from commission, wages, earnings, allowances, and gratuities, etc. would be considered as an income of an employee. But in this case, the income as received by her was not her ordinary income. It is the income as earned by her from the sale of her story, which is not her usual business. Her main business is not to sell articles. If that would have been the case, it would have be clubbed under the head income from ordinary course of business. Other than that, this income of $10,000 would be clubbed under the head capital gains. The other two income as earned by her would be taxable as it would be considered from her person exertion. Hence, the other two amount of $5,000 and $2,000 would be taxable. 2. In the second case, it should notice that it related to a relationship between a parent and a son. The whole case is related to the $40,000 as given to the son by the father, for which no interest was being charged by him. It was decided between both the parties that the loan would be repaid at the end of five years. It was decided that no interest would be charged upon by the parent, yet the son had given a cheque which included the principal amount along with the amount of interest at the rate of 5%. Hence, the whole case lies on the fact that whether to determine the income of the parent would include the interest amount or not. The whole case belongs to this scenario under the Australian Income Tax Act. Also, it should observed that no payment was made to the parent before the final payment. For this purpose too, it was necessary to determine the head at which the income was to be clubbed. The case revolves around this aspect where it is important to determine the nature of the income and how it should be taxed. When coming to the taxation part, it should be known that any income, which a person is basically earning from its ordinary course of business, would be considered as his normal income and would be charged under the heads of income. On the other hand, it should be noticed that there was no official agreement between both the parties and for this reason, this income as earned by the parent should not be considered as the normal income of the parent. It was just an informal agreement between a parent and a son. Apart from this, as there was no contract as well between both the parties. So as there was no legal between both the parties, the income as earned from the interest of the amount given as the loan, would not be taxable under the normal income of the company. The total interest amount as received from the son, the taxable amount would be clubbed under the head capital gains or income from other sources. Hyde v Wrench (1840) has been one of the similar cases where the matter rela ted to loan between the parents and the child. The whole scenario over here is directly an informal or oral communication between the parties and there was not any contract as such. 3. Capital gain has been one of the most important aspects Under the Income Tax Act of Australia. Indexation, being the one of the most important aspects under the capital gains. This is the process where the all the assets, which are being held by a person for more than a year, will be eligible Indexation. But later, this process was aborted and the process of discount is applied on the capital assets. The rate of discount is 50%. Section 45 (1) of the capital gains states that any profit arising from the transfer of an asset, will be chargeable under the financial year. Cost of acquisition is basically the cost of purchasing the asset and also all the installation charges as paid by the individual or a company. To calculate the taxable amount from the sale or transfer of an asset, it should be calculated by reducing the total amount of money paid or consideration paid for the asset to be purchased along with the cost of improvement on the asset, by the total consideration received for the asset. Hence, in the following scenario, the calculation would be done on the basis of the method mentioned above. Therefore, it can be said that capital gain as one of the major heads to actually be used for tax purposes. Part a) As per Australian Taxation Law capital gain tax, will not be applied, if the capital asset is bought before 20th September 1985. In the given scenario, Scott is an accountant, who purchased a vacant block of land in Australia on 1st October 1980. On 1st September 1986, he also had built a house for which construction costs $60,000. At the time of construction value of the land was $90,000. After the construction was completed the whole property was given on rent. Then on 1st March Scott sold the entire property for auction for $800,000. Now since Scott has sold his property it would attract capital gain tax. Scott is an individual who has let out his property on rent and then in March he had sold his property for $800,000. After the construction, of the property Scot did not stay there, instead he rented out his property. In this case, any capital gain arising from such situations would be exempted under the rule of Temporary Absence. But such case would only apply, when the property is sold within six years. But in Scotts case property is not sold within the span of six years. But still he would be exempted from paying the capital gain tax, since his property was purchased before September 1985. Hence in the first instance no capital gain tax is required to be paid. Part b) In this case Scott has sold his property to his daughter for $200,000. In this case capital gain tax would be attracted since property is sold to the relative. Amount on which tax needs to be charged would be ($200,000 - $150,000) = $50,000. Capital gain tax would be 50% of $50,000 = $25,000. The case is very similar to the case of Masters v Cameron (1954). Part c) In this case the company instead of Scott owned property. Exemption provision was only applicable on individuals and not on company. Company needs to pay capital gain tax on it. References Aussie Home Loans | Mortgages | Loan | Personal Loans Australia' (Aussie.com.au, 2016) https://www.aussie.com.au/ accessed 25 August 2016 Barnet Jade - Find Recent Australian Legal Decisions, Judgments, Case Summaries for Legal Professionals (Judgments and Decisions Enhanced)' (Jade.io, 2016) https://jade.io/j/?a=outlineid=66285 accessed 25 August 2016 Exemptions | Australian Taxation Office' (Ato.gov.au, 2016) lt ;https://www.ato.gov.au/General/Capital-gains- tax/CGT-exemptions,- rollovers-and-concessions/Exemptions/ accessed 25 August 2016 Guide G, 'Taxes Are High In Australia' (Global Property Guide, 2016) https://www.globalpropertyguide.com/Pacific/Australia/Taxes-and- Costs accessed 25 August 2016 INCOME TAX ASSESSMENT ACT 1936 - SECT 6 Interpretation . 2016.INCOME TAX ASSESSMENT ACT 1936 - SECT 6 Interpretation. [ONLINE] Available at:https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html. [Accessed 25 August 2016]. Capital gains tax | Australian Taxation Office . 2016.Capital gains tax | Australian Taxation Office. [ONLINE] Available at:https://www.ato.gov.au/General/Capital-gains- tax/. [Accessed 25 August 2016]. Personal services income | Australian Taxation Office . 2016.Personal services income |Australian Taxation Office. [ONLINE] Available at:https://www.ato.gov.au/Business/Personal-services- income/. [Accessed 25 August 2016]. Australian Tax Accounting | CCH iKnow. 2016.Australian Tax Accounting | CCH iKnow. [ONLINE] Available at:https://www.iknow.cch.com.au/#!/topic/tlp1041/overview/assessable-income. [Accessed 25 August 2016]. Help and guidance. 2016.Calculating and paying capital gains tax - CGT Taxation Calculator. [ONLINE] Available at:https://learn.nab.com.au/calculating-and- paying-capital-gains-tax/. [Accessed 25 August 2016].

The V-Chip Essays - Parenting, Television Technology, V-chip, Chip

The V-Chip On February 8, 1996, President Clinton signed into law the Telecommunications Act of 1996, which dramatically altered the telecommunications industry over the next several years. One of the most controversial sections of the bill was Section 551, titled "Parental Choice in Television Programming," which calls for manufacturers to include a "V-chip" in every new TV set 13 inches or larger. The V-chip is a device that will enable viewers to program their televisions to block out content with a common rating. Proponents of the system say that it will enable parents to protect their children from viewing violent and explicit material. Opponents say it violates the First Amendment rights of the broadcasters, and enforces government censorship on the television industry. Even though the President has already signed the V-chip legislation into law, it remains at the heart of a heated political battle. The strongest objection raised to the V-chip by its opponents is that it violates the First Amendment Rights of the broadcasters. They claim that the government is imposing a system of censorship that will lead to "blander" and "less dramatic" television. Representative Ed Markey (D-Mass.), who spearheaded the drive for the V-chip, argues that there is nothing in the legislation that limits the content of programs. He, and other supporters of the V-chip, say that the broadcasters will still be able to air any programming they wish. They will just have to accompany the programming with a rating that will help identify to parents the content of the programs. He emphasizes that it will be left to the parents to decide which programs they wish to view, not the government. Broadcasters respond by saying that there is simply too large of a volume of programs to rate all of them. As an example, they say that there are fewer than 600 movies that have to be rated each year by the Motion Picture Association of America, while there are over 600,000 hours of cable programming that would have to be rated each year. Supporters of the V-chip say that its purpose is to give parents control over the level of violence and sexual material their children watch on television. Critics, however, claim that the ratings will be too broad. They would not be able to intelligently choose for themselves which shows are acceptable and which are not. Critics argue that many shows such as cartoons and even the news could potentially be classified as "violent" and be blocked. In response to this argument, news and sports programs will be exempt from the ratings requirements. This creates it's own problems, though. It will be difficult for officials to decide what qualifies as "news" or "sports." Tabloid shows such as "Hard Copy", for example, could be labeled as either news or entertainment. Many shows will try to avoid ratings by claiming exemption as either a news or sports show. Another one of the biggest concerns of V-chip opponents is that it would cause broadcasters to lose money since many advertisers would not pay for time in a show that might be blocked from millions of households. This would eventually cause the networks to drop highly rated shows in favor of "blander" fare that will attract more advertiser revenue. Even though the V-chip has been signed into law, there are still tremendous hurdles it must pass before it appears in television sets. The last major hurdle the V-chip has to clear is the battery of legal challenges it is sure to face. Designers are reluctant to devote time and resources to designing a system that may be found unconstitutional by the Supreme Court. Since the court decision is not likely to come until near the deadline for full implementation, however, designers will simply have to gamble their funds that the system will be approved. Both sides agree that the V-chip is bound to have an impact on the type of programming offered. Cable channels are unlikely to change much, since they are not advertiser funded, but network television will be forced to rely on sitcoms and other "inoffensive" programming. While some believe this is a good thing, others worry that viewers will turn to cable channels, and network programming will lose its audience, and therefore its advertiser funding.