For Animal Rights Essay -- social issues

For Animal Rights Animals are used for a variety of different tests. Human disease cures are always tried on animals first, most make up must perform experiments with the product on animals first, and dogs and pigs are used to practice surgery on for surgeons. It is not fair and humane to conduct experiments on animals to make sure a product or procedure is safe for us to use or endure. There are no legitimate reasons that an animal’s life is worth less than our own. I think that animal's should have similar rights that people have because they too feel pain and experience emotions and just because they look different doesn’t mean that they are that much different than us. I understand that scientists do need to test out products, but wouldn’t they get more accurate results of they tested a human product on a human? For example, while trying to find a cure for a stroke scientists have tested many possibilities out on rats. Out of the hundreds of tests only thirty have worked on the rats, and out of those thirty only three have had any success in humans (Freeman, speaker). I think we would find cures and medications much easier if we tested these things out on our own species. By testing on humans we would get more information on how our bodies react to different drugs compared to continuing the testing on different species that don’t have the same body and DNA make-up as us. It makes it easiest to test on animals because they can’t disagree or volunteer. That would mak...

Angels Demons Chapter 28-31

28 Secretary Sylvie Baudeloque was now in a panic. She paced outside the director's empty office. Where the hell is he? What do I do? It had been a bizarre day. Of course, any day working for Maximilian Kohler had the potential to be strange, but Kohler had been in rare form today. â€Å"Find me Leonardo Vetra!† he had demanded when Sylvie arrived this morning. Dutifully, Sylvie paged, phoned, and E-mailed Leonardo Vetra. Nothing. So Kohler had left in a huff, apparently to go find Vetra himself. When he rolled back in a few hours later, Kohler looked decidedly not well†¦ not that he ever actually looked well, but he looked worse than usual. He locked himself in his office, and she could hear him on his modem, his phone, faxing, talking. Then Kohler rolled out again. He hadn't been back since. Sylvie had decided to ignore the antics as yet another Kohlerian melodrama, but she began to get concerned when Kohler failed to return at the proper time for his daily injections; the director's physical condition required regular treatment, and when he decided to push his luck, the results were never pretty – respiratory shock, coughing fits, and a mad dash by the infirmary personnel. Sometimes Sylvie thought Maximilian Kohler had a death wish. She considered paging him to remind him, but she'd learned charity was something Kohlers's pride despised. Last week, he had become so enraged with a visiting scientist who had shown him undue pity that Kohler clambered to his feet and threw a clipboard at the man's head. King Kohler could be surprisingly agile when he was pisse. At the moment, however, Sylvie's concern for the director's health was taking a back burner†¦ replaced by a much more pressing dilemma. The CERN switchboard had phoned five minutes ago in a frenzy to say they had an urgent call for the director. â€Å"He's not available,† Sylvie had said. Then the CERN operator told her who was calling. Sylvie half laughed aloud. â€Å"You're kidding, right?† She listened, and her face clouded with disbelief. â€Å"And your caller ID confirms – † Sylvie was frowning. â€Å"I see. Okay. Can you ask what the – † She sighed. â€Å"No. That's fine. Tell him to hold. I'll locate the director right away. Yes, I understand. I'll hurry.† But Sylvie had not been able to find the director. She had called his cell line three times and each time gotten the same message: â€Å"The mobile customer you are trying to reach is out of range.† Out of range? How far could he go? So Sylvie had dialed Kohler's beeper. Twice. No response. Most unlike him. She'd even E-mailed his mobile computer. Nothing. It was like the man had disappeared off the face of the earth. So what do I do? she now wondered. Short of searching CERN's entire complex herself, Sylvie knew there was only one other way to get the director's attention. He would not be pleased, but the man on the phone was not someone the director should keep waiting. Nor did it sound like the caller was in any mood to be told the director was unavailable. Startled with her own boldness, Sylvie made her decision. She walked into Kohler's office and went to the metal box on his wall behind his desk. She opened the cover, stared at the controls, and found the correct button. Then she took a deep breath and grabbed the microphone. 29 Vittoria did not remember how they had gotten to the main elevator, but they were there. Ascending. Kohler was behind her, his breathing labored now. Langdon's concerned gaze passed through her like a ghost. He had taken the fax from her hand and slipped it in his jacket pocket away from her sight, but the image was still burned into her memory. As the elevator climbed, Vittoria's world swirled into darkness. Papa! In her mind she reached for him. For just a moment, in the oasis of her memory, Vittoria was with him. She was nine years old, rolling down hills of edelweiss flowers, the Swiss sky spinning overhead. Papa! Papa! Leonardo Vetra was laughing beside her, beaming. â€Å"What is it, angel?† â€Å"Papa!† she giggled, nuzzling close to him. â€Å"Ask me what's the matter!† â€Å"But you look happy, sweetie. Why would I ask you what's the matter?† â€Å"Just ask me.† He shrugged. â€Å"What's the matter?† She immediately started laughing. â€Å"What's the matter? Everything is the matter! Rocks! Trees! Atoms! Even anteaters! Everything is the matter!† He laughed. â€Å"Did you make that up?† â€Å"Pretty smart, huh?† â€Å"My little Einstein.† She frowned. â€Å"He has stupid hair. I saw his picture.† â€Å"He's got a smart head, though. I told you what he proved, right?† Her eyes widened with dread. â€Å"Dad! No! You promised!† â€Å"E=MC2!† He tickled her playfully. â€Å"E=MC2!† â€Å"No math! I told you! I hate it!† â€Å"I'm glad you hate it. Because girls aren't even allowed to do math.† Vittoria stopped short. â€Å"They aren't?† â€Å"Of course not. Everyone knows that. Girls play with dollies. Boys do math. No math for girls. I'm not even permitted to talk to little girls about math.† â€Å"What! But that's not fair!† â€Å"Rules are rules. Absolutely no math for little girls.† Vittoria looked horrified. â€Å"But dolls are boring!† â€Å"I'm sorry,† her father said. â€Å"I could tell you about math, but if I got caught†¦Ã¢â‚¬  He looked nervously around the deserted hills. Vittoria followed his gaze. â€Å"Okay,† she whispered, â€Å"just tell me quietly.† The motion of the elevator startled her. Vittoria opened her eyes. He was gone. Reality rushed in, wrapping a frosty grip around her. She looked to Langdon. The earnest concern in his gaze felt like the warmth of a guardian angel, especially in the aura of Kohler's chill. A single sentient thought began pounding at Vittoria with unrelenting force. Where is the antimatter? The horrifying answer was only a moment away. 30 â€Å"Maximilian Kohler. Kindly call your office immediately.† Blazing sunbeams flooded Langdon's eyes as the elevator doors opened into the main atrium. Before the echo of the announcement on the intercom overhead faded, every electronic device on Kohler's wheelchair started beeping and buzzing simultaneously. His pager. His phone. His E-mail. Kohler glanced down at the blinking lights in apparent bewilderment. The director had resurfaced, and he was back in range. â€Å"Director Kohler. Please call your office.† The sound of his name on the PA seemed to startle Kohler. He glanced up, looking angered and then almost immediately concerned. Langdon's eyes met his, and Vittoria's too. The three of them were motionless a moment, as if all the tension between them had been erased and replaced by a single, unifying foreboding. Kohler took his cell phone from the armrest. He dialed an extension and fought off another coughing fit. Vittoria and Langdon waited. â€Å"This is†¦ Director Kohler,† he said, wheezing. â€Å"Yes? I was subterranean, out of range.† He listened, his gray eyes widening. â€Å"Who? Yes, patch it through.† There was a pause. â€Å"Hello? This is Maximilian Kohler. I am the director of CERN. With whom am I speaking?† Vittoria and Langdon watched in silence as Kohler listened. â€Å"It would be unwise,† Kohler finally said, â€Å"to speak of this by phone. I will be there immediately.† He was coughing again. â€Å"Meet me†¦ at Leonardo da Vinci Airport. Forty minutes.† Kohler's breath seemed to be failing him now. He descended into a fit of coughing and barely managed to choke out the words, â€Å"Locate the canister immediately†¦ I am coming.† Then he clicked off his phone. Vittoria ran to Kohler's side, but Kohler could no longer speak. Langdon watched as Vittoria pulled out her cell phone and paged CERN's infirmary. Langdon felt like a ship on the periphery of a storm†¦ tossed but detached. Meet me at Leonardo da Vinci Airport. Kohler's words echoed. The uncertain shadows that had fogged Langdon's mind all morning, in a single instant, solidified into a vivid image. As he stood there in the swirl of confusion, he felt a door inside him open†¦ as if some mystic threshold had just been breached. The ambigram. The murdered priest/scientist. The antimatter. And now†¦ the target. Leonardo da Vinci Airport could only mean one thing. In a moment of stark realization, Langdon knew he had just crossed over. He had become a believer. Five kilotons. Let there be light. Two paramedics materialized, racing across the atrium in white smocks. They knelt by Kohler, putting an oxygen mask on his face. Scientists in the hall stopped and stood back. Kohler took two long pulls, pushed the mask aside, and still gasping for air, looked up at Vittoria and Langdon. â€Å"Rome.† â€Å"Rome?† Vittoria demanded. â€Å"The antimatter is in Rome? Who called?† Kohler's face was twisted, his gray eyes watering. â€Å"The Swiss†¦Ã¢â‚¬  He choked on the words, and the paramedics put the mask back over his face. As they prepared to take him away, Kohler reached up and grabbed Langdon's arm. Langdon nodded. He knew. â€Å"Go†¦Ã¢â‚¬  Kohler wheezed beneath his mask. â€Å"Go†¦ call me†¦Ã¢â‚¬  Then the paramedics were rolling him away. Vittoria stood riveted to the floor, watching him go. Then she turned to Langdon. â€Å"Rome? But†¦ what was that about the Swiss?† Langdon put a hand on her shoulder, barely whispering the words. â€Å"The Swiss Guard,† he said. â€Å"The sworn sentinels of Vatican City.† 31 The X-33 space plane roared into the sky and arched south toward Rome. On board, Langdon sat in silence. The last fifteen minutes had been a blur. Now that he had finished briefing Vittoria on the Illuminati and their covenant against the Vatican, the scope of this situation was starting to sink in. What the hell am I doing? Langdon wondered. I should have gone home when I had the chance! Deep down, though, he knew he'd never had the chance. Langdon's better judgment had screamed at him to return to Boston. Nonetheless, academic astonishment had somehow vetoed prudence. Everything he had ever believed about the demise of the Illuminati was suddenly looking like a brilliant sham. Part of him craved proof. Confirmation. There was also a question of conscience. With Kohler ailing and Vittoria on her own, Langdon knew that if his knowledge of the Illuminati could assist in any way, he had a moral obligation to be here. There was more, though. Although Langdon was ashamed to admit it, his initial horror on hearing about the antimatter's location was not only the danger to human life in Vatican City, but for something else as well. Art. The world's largest art collection was now sitting on a time bomb. The Vatican Museum housed over 60,000 priceless pieces in 1,407 rooms – Michelangelo, da Vinci, Bernini, Botticelli. Langdon wondered if all of the art could possibly be evacuated if necessary. He knew it was impossible. Many of the pieces were sculptures weighing tons. Not to mention, the greatest treasures were architectural – the Sistine Chapel, St. Peter's Basilica, Michelangelo's famed spiral staircase leading to the Museo Vaticano – priceless testaments to man's creative genius. Langdon wondered how much time was left on the canister. â€Å"Thanks for coming,† Vittoria said, her voice quiet. Langdon emerged from his daydream and looked up. Vittoria was sitting across the aisle. Even in the stark fluorescent light of the cabin, there was an aura of composure about her – an almost magnetic radiance of wholeness. Her breathing seemed deeper now, as if a spark of self-preservation had ignited within her†¦ a craving for justice and retribution, fueled by a daughter's love. Vittoria had not had time to change from her shorts and sleeveless top, and her tawny legs were now goose-bumped in the cold of the plane. Instinctively Langdon removed his jacket and offered it to her. â€Å"American chivalry?† She accepted, her eyes thanking him silently. The plane jostled across some turbulence, and Langdon felt a surge of danger. The windowless cabin felt cramped again, and he tried to imagine himself in an open field. The notion, he realized, was ironic. He had been in an open field when it had happened. Crushing darkness. He pushed the memory from his mind. Ancient history. Vittoria was watching him. â€Å"Do you believe in God, Mr. Langdon?† The question startled him. The earnestness in Vittoria's voice was even more disarming than the inquiry. Do I believe in God? He had hoped for a lighter topic of conversation to pass the trip. A spiritual conundrum, Langdon thought. That's what my friends call me. Although he studied religion for years, Langdon was not a religious man. He respected the power of faith, the benevolence of churches, the strength religion gave to many people†¦ and yet, for him, the intellectual suspension of disbelief that was imperative if one were truly going to â€Å"believe† had always proved too big an obstacle for his academic mind. â€Å"I want to believe,† he heard himself say. Vittoria's reply carried no judgment or challenge. â€Å"So why don't you?† He chuckled. â€Å"Well, it's not that easy. Having faith requires leaps of faith, cerebral acceptance of miracles – immaculate conceptions and divine interventions. And then there are the codes of conduct. The Bible, the Koran, Buddhist scripture†¦ they all carry similar requirements – and similar penalties. They claim that if I don't live by a specific code I will go to hell. I can't imagine a God who would rule that way.† â€Å"I hope you don't let your students dodge questions that shamelessly.† The comment caught him off guard. â€Å"What?† â€Å"Mr. Langdon, I did not ask if you believe what man says about God. I asked if you believed in God. There is a difference. Holy scripture is stories†¦ legends and history of man's quest to understand his own need for meaning. I am not asking you to pass judgment on literature. I am asking if you believe in God. When you lie out under the stars, do you sense the divine? Do you feel in your gut that you are staring up at the work of God's hand?† Langdon took a long moment to consider it. â€Å"I'm prying,† Vittoria apologized. â€Å"No, I just†¦Ã¢â‚¬  â€Å"Certainly you must debate issues of faith with your classes.† â€Å"Endlessly.† â€Å"And you play devil's advocate, I imagine. Always fueling the debate.† Langdon smiled. â€Å"You must be a teacher too.† â€Å"No, but I learned from a master. My father could argue two sides of a Mobius Strip.† Langdon laughed, picturing the artful crafting of a Mobius Strip – a twisted ring of paper, which technically possessed only one side. Langdon had first seen the single-sided shape in the artwork of M. C. Escher. â€Å"May I ask you a question, Ms. Vetra?† â€Å"Call me Vittoria. Ms. Vetra makes me feel old.† He sighed inwardly, suddenly sensing his own age. â€Å"Vittoria, I'm Robert.† â€Å"You had a question.† â€Å"Yes. As a scientist and the daughter of a Catholic priest, what do you think of religion?† Vittoria paused, brushing a lock of hair from her eyes. â€Å"Religion is like language or dress. We gravitate toward the practices with which we were raised. In the end, though, we are all proclaiming the same thing. That life has meaning. That we are grateful for the power that created us.† Langdon was intrigued. â€Å"So you're saying that whether you are a Christian or a Muslim simply depends on where you were born?† â€Å"Isn't it obvious? Look at the diffusion of religion around the globe.† â€Å"So faith is random?† â€Å"Hardly. Faith is universal. Our specific methods for understanding it are arbitrary. Some of us pray to Jesus, some of us go to Mecca, some of us study subatomic particles. In the end we are all just searching for truth, that which is greater than ourselves.† Langdon wished his students could express themselves so clearly. Hell, he wished he could express himself so clearly. â€Å"And God?† he asked. â€Å"Do you believe in God?† Vittoria was silent for a long time. â€Å"Science tells me God must exist. My mind tells me I will never understand God. And my heart tells me I am not meant to.† How's that for concise, he thought. â€Å"So you believe God is fact, but we will never understand Him.† â€Å"Her,† she said with a smile. â€Å"Your Native Americans had it right.† Langdon chuckled. â€Å"Mother Earth.† â€Å"Gaea. The planet is an organism. All of us are cells with different purposes. And yet we are intertwined. Serving each other. Serving the whole.† Looking at her, Langdon felt something stir within him that he had not felt in a long time. There was a bewitching clarity in her eyes†¦ a purity in her voice. He felt drawn. â€Å"Mr. Langdon, let me ask you another question.† â€Å"Robert,† he said. Mr. Langdon makes me feel old. I am old! â€Å"If you don't mind my asking, Robert, how did you get involved with the Illuminati?† Langdon thought back. â€Å"Actually, it was money.† Vittoria looked disappointed. â€Å"Money? Consulting, you mean?† Langdon laughed, realizing how it must have sounded. â€Å"No. Money as in currency.† He reached in his pants pocket and pulled out some money. He found a one-dollar bill. â€Å"I became fascinated with the cult when I first learned that U.S. currency is covered with Illuminati symbology.† Vittoria's eyes narrowed, apparently not knowing whether or not to take him seriously. Langdon handed her the bill. â€Å"Look at the back. See the Great Seal on the left?† Vittoria turned the one-dollar bill over. â€Å"You mean the pyramid?† â€Å"The pyramid. Do you know what pyramids have to do with U.S. history?† Vittoria shrugged. â€Å"Exactly,† Langdon said. â€Å"Absolutely nothing.† Vittoria frowned. â€Å"So why is it the central symbol of your Great Seal?† â€Å"An eerie bit of history,† Langdon said. â€Å"The pyramid is an occult symbol representing a convergence upward, toward the ultimate source of Illumination. See what's above it?† Vittoria studied the bill. â€Å"An eye inside a triangle.† â€Å"It's called the trinacria. Have you ever seen that eye in a triangle anywhere else?† Vittoria was silent a moment. â€Å"Actually, yes, but I'm not sure†¦Ã¢â‚¬  â€Å"It's emblazoned on Masonic lodges around the world.† â€Å"The symbol is Masonic?† â€Å"Actually, no. It's Illuminati. They called it their ‘shining delta.' A call for enlightened change. The eye signifies the Illuminati's ability to infiltrate and watch all things. The shining triangle represents enlightenment. And the triangle is also the Greek letter delta, which is the mathematical symbol for – â€Å" â€Å"Change. Transition.† Langdon smiled. â€Å"I forgot I was talking to a scientist.† â€Å"So you're saying the U.S. Great Seal is a call for enlightened, all-seeing change?† â€Å"Some would call it a New World Order.† Vittoria seemed startled. She glanced down at the bill again. â€Å"The writing under the pyramid says Novus†¦ Ordo†¦Ã¢â‚¬  â€Å"Novus Ordo Seculorum,† Langdon said. â€Å"It means New Secular Order.† â€Å"Secular as in non religious?† â€Å"Nonreligious. The phrase not only clearly states the Illuminati objective, but it also blatantly contradicts the phrase beside it. In God We Trust.† Vittoria seemed troubled. â€Å"But how could all this symbology end up on the most powerful currency in the world?† â€Å"Most academics believe it was through Vice President Henry Wallace. He was an upper echelon Mason and certainly had ties to the Illuminati. Whether it was as a member or innocently under their influence, nobody knows. But it was Wallace who sold the design of the Great Seal to the president.† â€Å"How? Why would the president have agreed to – â€Å" â€Å"The president was Franklin D. Roosevelt. Wallace simply told him Novus Ordo Seculorum meant New Deal.† Vittoria seemed skeptical. â€Å"And Roosevelt didn't have anyone else look at the symbol before telling the Treasury to print it?† â€Å"No need. He and Wallace were like brothers.† â€Å"Brothers?† â€Å"Check your history books,† Langdon said with a smile. â€Å"Franklin D. Roosevelt was a well-known Mason.†

The American Industrial City The Issue Of Fresh Water,...

The American Industrial City: The Issue of Fresh Water, Water Pollution, and Smells Throughout the mid-19th century, many cities across America were becoming industrialized and growing in size. As a city develops and grows, the city uses resources such as food, water, raw products, and energy. All these resources are consumed within a city. The outcome of all this consumption is the production of waste (Tarr 15). In the mid-19th century, a massive migration of Americans and wave of migrants from different countries in Europe and other parts of the world begin to settle in urban settings across America. Many were seeking better job opportunities and better lives in American cities. As a result, industrial cities grew dramatically and became†¦show more content†¦There was a concern of who had access to clean water and how to deal with wastewater. Joel Tarr, in The Metabolism of the Industrial City, discusses how the industrial city of Pittsburgh began encountering issues of access to fresh water and problems with wastewater polluting the environment. Many hom es in the mid-19th century, especially among the working class did not have access to running water (Tarr 15-19). Joel Tarr argued that access to water was â€Å"unevenly distributed† and created â€Å"environmental injustice† among the poor in Pittsburgh (Tarr 18). The low-income districts had poor water supplies compared to the affluent neighborhoods. The working class often relied on using the nearby local springs, wells, and rivers that were polluted as a drinking source. Tarr discussed that the pollution of the rivers in Pittsburgh was caused from both domestic and industrial sources. This badly affected the condition of water being extracted from rivers and wells, which is used heavily for both consuming water and for industrial usages (Tarr 16). As factories were built near riverbanks, many industries would pollute the nearby water resources when oils, chemicals, and other waste contaminated vital drinking water. However, this pollution of water was also the res ult of so many people living in a congested city. As more people began living in cities and were

Conformity In Holden Caufield In The Catcher In The Rye

Holden Caufield in the story Catcher in the Rye represents a growing discontent with 1950 America’s culture of conformity by not following the â€Å"norm†, or what he likes to call phony people. â€Å"The culture of conformity† a cultural shift in the 1950’s that caused people, young and old to stop trying to truly be themselves, instead they would start following group norms. The norm was basically you would have to do good in high school then grind away at college to excel there, then you would finish college and get a corporate job and climb the ladder to get to the top. Then you would get married, have kids, buy a house, and live then rest of your life. This was the â€Å"formula† most Americans would follow to lead to a â€Å"good life† and to become†¦show more content†¦Holden is more of an extreme case when it comes to the resentment of conformity in American culture as he was extremely judgmental, however because of the extre me judgement he was not blinded by the norms that came with the culture of conformity, trying to fit or being accepted. Holden was able to tell right from wrong an example would be when he was talking about how the people in his college were bullies, they would let certain people in certain activities if they didn’t look a certain way or if they didn’t fit the norms of beauty. All these norm such as gender roles, and societal expectations were spawned after war, they were formed to build America into a peaceful and affluent society, as you can see the end goal was a good one but creating norms lead American’s to believe that their was only one way to success and it lead to people changing their core being just to fit into whatever social norm they wanted to fit to, they lost their individuality which was what America was suppose to be about all along. To wrap this all up in conclusion Holden Caufield from J.D. Salinger’s Catcher in the rye was essentially a manifestation of the rebellion against Americas culture of conformity in the 1950’s. He manifested this rebelli on by simply not being sucked into acting or doing certain thing to fit a norm created by society, he was not blinded by norm’s and was able to see when people were not being themselves orShow MoreRelatedEssay on Dead Poets Catcher Inthe Rye1012 Words   |  5 PagesDead Poets Society/Catcher in the Rye The Catcher in the Rye and Dead Poets Society are very similar stories. Both deal with the coming of age in the lives of prestigious young men. These two stories also deal with the conformity of these young men in their transition from private boys school to the real world. There are two young men from each of the stories whose lives are alike yet different in some ways. Holden Caufield and Neil Perry are two young men coming of age searching forRead MoreCatcher In The Rye Narrative Analysis1031 Words   |  5 PagesSalingers The Catcher in the Rye, Salinger creates a unique narration through the way Holden speaks. In The Catcher in the Rye, Salinger reveals the inner Holden Caufield through the style of Salingers writing. Salinger writes the book as if Holden Caulfield speaks directly through the reader, like a kid telling a story to his friends. Like with most conversations, there is more to infer from not only the speaker says, but also how the speaker says it. In the book, readers can infer that Holden is muchRead MoreSalinger And The Absolutely True Diary Of A Part Time Indian By Sherman Alexie2116 Words   |  9 Pagestime’s cultures tend to segregate themselves from others due to different values, societal rules, and beliefs. The novels The Catcher in the Rye by J.D. Salinger and The Absolutely True Diary of a Part-Time Indian by Sherman Alexie both show two very different cultures that are present in the United States. The individualistic values present in The Catcher in the Rye by J.D. Salinger and the collectivistic ideals present in The Absolutely True Diary of a Part-Time Indian by Sherman Alexie showRead MoreCatcher in the Rye4413 Words   |  18 PagesThe Catcher in the Rye â€Å"Is The Catcher in the Rye, as a work of literature still relevant for today’s youth?† Name: Sara Sigurdson Course: English A1 Supervisor: Mr. Peter Steadman Word count: 3851 Candidate number: 00136022 Table of Contents Content Page Number Abstract 3 Introduction 4 The Actual Catcher in the Rye 4 The Sexual Matter 5 The Caulfield Family 6 Narrator and Protagonist 8 Role Model 9 Mr. Antolini 10 Targeted Audience 10 Guidance 12 Read MoreThe Hippie Counterculture Movement1751 Words   |  8 PagesCounterculture Flower child, a name that forms in the mind an image of an innocent child, denoted the youth of the mid-1960s. These youth, otherwise called the hippies, relied not so much on innocence, but instead sought freedom to distinguish the conformity the past generations held. Before these youth, the Beats or Beatniks from the Beat Generation spread throughout the Western Worlds around the 1950s. The Beats’ philosophy paralleled that of the hippies, however, their focus centered in the literature

Essay on The Benefits of Foreign Aid - 1625 Words

An enlarged, long-term program of economic assistance to the peoples of Free Asia, the Middle East, Africa, and Latin America is justified on this positive and constructive basis; it is in the interest of the United States that we and our children live in a world of independent, open societies, each developing its own version of political democracy...our enemy is poverty, despair, stagnation and the fear that only totalitarian methods can lift a poor agrarian society into sustained growth. Our task is to demonstrate in this generation that economic growth and human liberty can evolve hand in hand. President John Fitzgerald Kennedy, 1961 President John F. Kennedy established the U.S. Agency for International Development (USAID) in†¦show more content†¦There are many Americans who live in poor conditions, and the United States should consider their needs first before considering the needs of foreign people. The destitute and penniless Americans have priority over the destitute and penniless foreigners. According to Senator Jesse Helms, Weve reached a place in our foreign policy that we need to concentrate on whats good for America and stop this business of handling out money to gonernments all over the world. Americas first priority should be towards the citizens of its nation. Tens of thousands of Americans are losing their jobs. In some states theres no gasoline for school buses, and rural children are staying at home. In many of Americas cities, water and sewer systems are cracking with age; whole sections of cities are beginning to look like sets for post-nuclear war films. Dangerous toxic-watse dumps remain dangerous because there is no money to clean them up. Too many Americans are hurting. (Reese A22) Another reason for not providing foreign is is due to the overpopulation of the world. There are too many people and not enough food to feed them with. The number of people outstrip the food supply, and helping them will only prolong their agony. According to John Harpers, author of What Libertarianism Is, Population growth is outstripping food production, ... the more people who are saved the more misery there will be in the long run. TheShow MoreRelatedForeign Aid Benefit Or Impairs A State Within The International Community1324 Words   |  6 Pages Elicia Alvarado 100244931 This essay will be discussing if Foreign Aid benefits or impairs a state within the international community. Foreign aid is essential for many states to survive. Foreign aid is a policy that highly developed countries (HDC’s), offer a range of support to less developed countries (LDC’s). There are many forms of aid from HDC’s. For example, the Marshall Plan was an American initiative enacted during World War II. This plan was developed to elevate statesRead MoreAdvantages and Disadvantages Giving Aid1521 Words   |  7 Pagesto (Andrew Page, 2005) Foreign Aid or Official Development Assistance (ODA) is a transfer of resources on concessional terms which are undertaken by official agencies. Mostly, the countries that receive foreign aid are usually developing countries. Poverty is the main focus of giving the foreign aid. This situation always happened to many countries due to the conditions where the people live and from that it will show the quality of living is poor among the people. Foreign aid is given to poor countriesRead MoreForeign Assistance For Foreign Aid1523 Words   |  7 PagesAlthough foreign aid has been going on for hundreds of years, it still remains a controversial topic. Many people have debated whether or not it actually either helps or harms nations. Foreign aid can help undeveloped states by providing education and health care. However, a drawback to foreign aid is that it can cause countries to become dependent and lead to corruption. Foreign aid is effective when countries don t try to use foreign aid for their own benefit and when coordination and accountabilityRead More What Foreign Aid Is Essay1730 Words   |  7 PagesWhat Foreign Aid Is There are two words that many politicians like to shy away from, and those two words are, foreign aid. Taking a firm stand on either side of this topic is usually side stepped by decision makers. Their opinions are usually based on a case by case analysis. This extremely controversial topic involves whether or not to support the policy of foreign aid to needy or sometimes not so needy countries. What benefits does foreign aid have for the countries that receive itRead MoreA Survey Report On The World s Big Brother1741 Words   |  7 Pagesagreement with this attitude,This attitude has led many people to support the idea of an â€Å"Americans first† policy. Why send aid to governments that might even hate us when we can spend that money on our own poor? As Americans, and especially as Americans in the midwest, the violence and poverty that we hear about everyday is very distant, so we may misunderstand what foreign aid really means. Many of us don’t have ties to that hemisphere of the world. Try: â€Å"However, we are not immune from the experiencesRead MoreForeign Aid : A Long Track Record928 Words   |  4 PagesHelp Or Hindrance Foreign aid has a long track record. The biggest upside appears to be the injection of large sums of money into developing countries otherwise gripped by poverty, war and conflict. In theory, the funds should improve lives and raise people out of poverty, leading to sustainable growth and development. The unfortunate truth, however, is that foreign aid has often presented more challenges than opportunities to aid recipients. Aid has been mandated by government versus relying solelyRead MoreControversy Over the United States Providing Developmental Aid1190 Words   |  5 PagesThroughout history and present day times, many countries such as Germany, France, and Canada have provided assistance and aid to underdeveloped countries to help alleviate poverty. The United States itself issues aid to developing countries which include Israel, Afghanistan, Nigeria, and Ethiopia; this has been an American practice since 1947 after World War II. During the time period from 1947 to 1949 the Uni ted States, under the Marshall Plan, provided both financial and technical assistance toRead MoreThe World Enters A Globalized Age Essay1151 Words   |  5 Pagestheir own, and aid from a greater international power can make a large difference in the economy and livelihood of developing countries. The United States, annually, donates somewhere between $30-50 billion to foreign aid, in an effort to help those nations that find themselves torn by war, disease, poverty, a lack of education, and a myriad of other problems. The question becomes one of what role does the United States play in foreign affairs, particularly that concerning foreign aid, and whetherRead MoreThe United States Should Stop Sending Aid For Foreign Countries Essay1291 Words   |  6 Pageshave different views, but they both had the same opinion that the United States should stop sending aid to foreign countries. In this essay my view is that the United States should stop sending aid to foreign countries. I will defend my view against poverty by discussing Garret Hardin and, James Shikwati views on poverty, and how the United States and other countries will benefit from not sending aid. Garret Hardin mentions environmentalists use the metaphor of Earth as a spaceship. People persuadeRead MoreReducing The Amount Of Foreign Aid Essay1416 Words   |  6 Pagesreduce the United States national debt include cutting foreign aid, reducing federal department spending, and eliminating tax breaks for the wealthy. First, cutting foreign aid, not completely, and only by half will eliminate 17 billion in spending. Reducing the amount of foreign aid does not necessarily mean depriving developing countries of resources they are dependent on. The perceived obligation for the United States to provide foreign aid may be reduced by greater donations from other countries

Hijab in the Muslim World Free Essays

Being raised in a society where people generally tend to think Muslim female are forced to wear the Hijab â€Å"headscarf. † I was five or six years old when I started wearing the Hijab it wasn’t my parents who forced me to wear it was my choice. My mother also said if you don’t know the reasons you wearing the Hijab then don’t wear it at all. We will write a custom essay sample on Hijab in the Muslim World or any similar topic only for you Order Now However, women who wear the Hijab face major discrimition in regard of employment opportunities. But in other part of the world as shabina state â€Å"Hijab hits runway. Even though Hijab is popular in the Muslim world I also learned that France and other European countries were trying to ban the Hijab. Also note that France has a lot of Muslim immigrants. These countries have no right to ban the Hijab because they did not conduct studies on this topic. According to the Quran it states by saying â€Å"O Prophet! Say to your wives and your daughters and the women of the faithful to draw their outer garments (jilbabs) close around themselves. (59:33) one cannot judge religion or culture well enough to make a favorable judgment. Judging isn’t something everyone can ignore. For Muslim women, wearing the Hijab is a sign of reverence, modesty and submission. However, many non-Muslims view the head scarf and modest clothing with confusion, even taking offense at what seems to be restrictive, anti-feminist clothing. Since girls and women of all ages wear the Hijab, questions are being asked in the schoolyard or office about this. n the western society, most women have this idealogy that women should look beautiful to attract men. most western women would have hard time understanding the reason behind why muslim women wear the hijad. Th e reason behind wearing the Hijab is to keep the men from staring. When Prophet Muhammad was spreading the word about Islam, women just covered their heads with a scarf that still showed their chest, neck and ears. However, Allah later directed that women should cover all parts of the body except for the hands and face. Prominent Muslim scholars distilled these teachings into an easy-to-follow method that uses the scarf, or khimar, to conceal immodest parts. However, two-third of Muslim women know they will be refused for work the reason being they are wearing the Hijab. there is study conduct by Ghumman shows women who wear the Hijab tend to have low exception when it comes to a receiving job offers than a Muslim female without the Hijab. even if they are given the job the interaction with the clients are minimum. It won’t be that hard for muslim women to compete in this year olympic. the international weighlifter federation (IWF) changed the rule to allow muslim women who are covered and wearing islamic dress to compete. These muslim women from the United Arabs of Kingdom wil be making history in the london olympics. allowing these women to participate in the competetion, it would allow other muslim covered women to not feel alienase walking around the airpot or the mall. Hijab style has changed dramactily as time went by. In the modern world, many Muslim women try to find different styles to wear the Hijab. For example if one lives in western society they tend to adopt the culture that surrounds them. â€Å"Over time, women began personalizing how the covered–shortening and tightening their coats, donning smaller scarves. The market responded by producing more fashionable clothing choices–scarves with sequins, tassels, and bold patterns; fashion shows demonstrating the latest in Islam†¦Ã¢â‚¬ ¦. (Hijab hits runway By shabina Khatri ) To add to that there are 7 different kind of headscarf. The Hijab comes from a myriad of styles and colors. This type most commonly worn in the West is a square scarf that covers the head and neck but leaves the face clear. The khimar is a long, cape-like veil that hangs down to just above the waist. The chador, worn by many Iranian women when outside the house, is a full-body cloak. The niqab is a veil for the face that leaves the area around the eyes clear. However, it may be worn with a separate eye veil. The burka is the most concealing of all Islamic veils. It covers the entire face and body, leaving just a mesh screen to see through. The shayla is a long, rectangular scarf popular in the Gulf region. The al-amira is a two-piece veil. As I had already wrote, being raised in a culture different than yours you tend to change your view of point. If a person lives in turkey they think wearing the hijab is more suitable than woman who lives in France will feel discriminated. I also conduct a survey on six people on their view of the Hijab. Some of the question I asked were there age, gender, if they knew what the Hijab was, if it was a religious or cultural practice, if they thought this was a religious obligation, if they thought Muslim girls were forced to wear. Four under the age of 18. One was 18 and one person was over forty. They all knew what Hijab was, three thought it was cultural practice, the other three said it was a religious practice 5 people said Hijab was an obligation. The last question two preferred not to answer it out of the four who answered said yes we as Muslim girls are forced to wear. The other two said no. How to cite Hijab in the Muslim World, Papers

Advanced Taxation Potter Pty Liimited

Question: Discuss about theAdvanced Taxationfor Potter Pty Liimited. Answer: Introduction: The Potter Pty limited is a privately owned company and was incorporated in the year 1980 and the industrial property of the company is owned in the metropolitan perth. The company has incurred revenue loss which was arisen from the renting properties owned by the company. However, the franked dividend is received from by the company from various other investments. The company declares different rate of dividends for the different classes of shares and all the shares of the company carries voting rights. Since the incorporation of the company the shareholders have remained the same (Hoggett et al. 2014). The company issues two type of shares that is shares of class A and class B. All the shares are equally held by the Peter but the shares of class A is also held by his children. All the capital of peter has been tied up in the company and Peter is to retire from the business and has a plan of purchasing the motor vehicle that is a motorhome and there is need to access the current or the ongoing value of the company (Petrovic et al. 2016). The valuation of the property of the company would be done in respect of four plans that is dividend, capital distribution. The purchase of motorhome by peter would be done by making the revaluation of the building at the market value and the financing of the motorhome purchase would include the loan taken from the bank and the funds raised through the revaluation of the property. It would also involve the sale of the shares of B class. Discussion: To, Peter Director Potter Pty limited Sub: Suggestion on the proposals to be accepted Respected Sir, The book value of the property held at cost that is the book value of the property is $ 250000. The market value of the property of the company stands at $ 850000. Here, the book value of the property held is less than the market value. This would mean that revaluing the property at market value would appraise the value of the property. The total amount of assets of the company would increase. The revaluation of the property would yield the taxable economic benefits to the Peter. This would results in an increase in the revaluation reserve of the assets. The valuation of the equity of owner would also increase. This would reduce the leverage and also the exit values of the assets or say the property would have credible signals. The revaluation of the property that is the building in the given case would also help in spreading the burden of tax. The revaluation would involve the inspection of the properties. The property tax of the company would increase if the operating cost of the c ompany would remain the same. However if the properties are overvalued then the company would have smaller amount of tax to be paid after the revaluation. The market value is determined by the appraisal and forms from the basis of the accurate data and the evidence available. The payment of fully franked dividends to all the shareholders of A class shares at the rate of $ 0.70 per share. The class A shares are equally held by peter, his wife and two children. No of shares held by each individual= 25000 Share price= $ 1 Amount of investment made by each= $ 25000 Dividend rate= $ 0.70 per share Dividend income= $0.70*25000= $ 17500 Franking credit= 750 * 30%= $ 7500 Taxable income= ($ 17500 + $ 7500)= $ 25000 The implication of the personal tax is that when the assets gets revalued then the gain after the revaluation is either transferred to the capital account of the company as reserves and this would increase the amount of deferred assets. This would also leads to the increase in the tax amount paid. When the franked dividend is paid to the asset shareholders of A class shares then there would be exemption from the tax by 30%. The amount exempted would be credit to the franking account and the credit side of the franking account would go up. The loan taken from the bank would increase the net income in the current year and the amount of tax paid also gets increased in the next year. The unfranked dividend does not have any tax exemption and since the dividend is paid after deducting the tax, the payment of such dividend does not have any impact on the tax obligation of the company. The franking account of the company gets increased. The personal tax obligation gets increased if the individual receives the dividend as the total income available to them rises because of the increase of dividend. The issuing of the dividend would reduce the net profit of the company as the value of equity would also go down because of the distribution of the dividends to the shareholders of the company. The franking dividend paid is debited to the franking accounts. Therefore, the issuing of the franked dividend would reduce the cash flow of the company and the net amount of fund available would go down. The balance of the franking account would also go down. The company has balance of $ 30000 Cr in the franking account and this would go down to $ 22500. The existing amount of secured loan that the company has with bank is $ 200000. When the amount of bank loan would increase then the cash flow in the company would increase. The total liabilities side of the balance sheet of the company would increase and this would increase the shareholders stock of equity. The unfranked dividend payment to the shareholders of class B shares and the unfranked dividend amount is $ 325000. Such unfranking credits are not attached with the issuance of the franking credits. This is a dividend that does not have any tax credits attached to it. When the company is paying the unfranked dividend on B shares then the company would not be able to pay the dividend on shares class of A and also the balance of the franking credits would remain unchanged. The payment of such dividends would reduce the capital as the flow of cash in the company would get reduced and this would have impact on the net profits of the company. Therefore, the liabilities side of the company would get reduced as the reduced net profit would impact the stockholders equity. Peter is willing to buy the motorhome after the retirement and if the company is paying the unfranked dividends only to B class shares of which only the Peter is the shareholder that is the shares are solely owned by peter then he would be able to purchase the motorhome from the value of unfranked dividends. The raising of the funds from the bank that is the loan borrowed from the bank of the amount of $ 350000 would increase the cash flow in the current year and the amount when used as a capital distribution then the impact would be that the value of the shareholders equity would increase and the company would be able to reduce the long term debt at the same time. The additional funding received from the borrowing by the bank would also provide a way of funding of the purchase of the motorhome by Peter. Since the amount of funds received from the extra loan borrowed by the company would be used in the distributing of the capital. The company is paying the capital distribution of $ 350000 and so the franking account of the company gets unaffected as the capital distributed to the shares of class B and therefore there would not be any affect on the tax as shareholder would not get any tax exemption. However, the company is declaring the dividend to the shareholders; therefore, the burden of the tax of the company would not be reduced. The franking credit account of the company remains unchanged in this context as there is no franked dividend payment on the shares. The tax obligation of the company would not be reduced and the personal tax obligation would remain unchanged in case of capital distribution. The revaluation of the building or say the property at the market value of the assets is positively related with the shareholders equity as the research conducted has been evidence of the fact that the revaluation of the building to the market value would have a positive impact on the price of the shares of the company. When the company decides to revalue the assets and the building in this case, the defaults on the debt payment get reduced. The financial performance of the company and the asset revaluation is positively related. When the assets is upwardly revalued as the market value of the building in the given case is more than the book value , the carrying amount of the assets get increased and the revalued amount is reported in the shareholders equity as the amount under the section of the revaluation surplus. Therefore, the value of the shareholders gets increased and as a result of this, the return on equity gets reduced. The increment in the value of the assets and the equit y reduces the leverage and though the profitability of the company in the future might not increase in the future years of operation. Here, the revaluation of the property of the company at the market value would results in the gain to the company as the market value is much more that the book value of the assets. The gain due to the revaluation is always recognized as equity. The revaluation is being done on the assets of the company that is building this case and therefore all the buildings in that class of assets needs to be revalued However, the gain from the revaluation o the assets is realized when the assets or the property is disposed. All the assets in the class of property that is the revaluation of the building would include all the immovable properties and the assets needs to be revalued in the fair terms so that there is not any material difference between the reporting value. When the noncurrent assets are revalued then there needs to be some adjustment in the accounts. The double entry that would be required to pass is that the cost of the noncurrent assets would get debited. The accumulated depreciation amount would also get debited and the gain on the revaluation of the assets would be credited to the revaluation account. The account of the comprehensive income would gets credited if the revaluation results in the increase in the value of the buildings. However, the disposal of the revalued assets and the amount or the funds generated from the sale of such assets would be transferred to the account of retrained earning and it would also increase the valuation of the shareholders equity. The profit and loss account does not have any role in the amount generated from the sale of the revalued assets and the same does not have any adjustments. The amount of surplus generated from the revaluation of the assets is mainly the difference between the depreciation that is based on the carrying amount that is revalued and the depreciation that is based on the carrying amount of depreciation based on the original costs of the assets. The income generated from the revaluation and the treatment of the taxes on such income are recognized and made in accordance with the international accounting standard of the income taxes. The amount of loan that is borrowed from the bank by the company has increased and the company would give Peter the permission to purchase the motorhome using such extra amounts of funds only on the condition that all the operating costs incurred by the company would be borne personally by Peter. This condition is acting as a shield to the company which would protect it from running in the losses in the future. This is because if the loan amount taken from the bank would be used by peter for his personal expenses that is for the buying of the motor vehicle then this would reduce the flow of cash in the company and this might leads to the insufficient generation of cash to meet the short term obligations of the company. Therefore, in the future in order to avoid the situation of running in the losses, the company wants Peter to act as guarantor to bear all the operating cost of the company. The operating expenses of the company are not directly related with its production activities and are concerned with its day to day operations. This includes the commission paid to salesman, rent, depreciation and the repair cost incurred by the company. These expenses are mainly attributable to the non manufacturing expenses of the company. The extra amount of debt taken by the company would increase the cash flow and increase the debt of the company and using the same for the personal expenses would reduce the liabilities side of the balance sheet but would be faced with the shortage of cash flow. The companys operating cost would be met by Peter under which condition the extra amount of loan would be allowed by the company to be taken by him for the personal expenses. With regard to the loan amount taken by Peter that is the director of the company is he might enter into the written loan agreement with the company and this should involve the written commitment about the repayment of the loan within the specified time period and would be paying the interest rate that is benchmarked. If the director does not agree to bear all the operating expenses of the company, and the company is determined to make the dividend payment then in the company records the amount of loan can be converted in to the dividend amounts. If the company makes sufficient credit available to its shareholders then the dividend paid can be converted into franked dividend. When the company is using the funds for purchasing the motorhome then the assets side of the balance sheet gets increased and the company can take into account the amount of depreciation which would be deducted from the tax. As the assets sides of the company get increased, purchasing the motorhome would not have any tax implication on the Potter Pty Limited unless depreciation of the motorhome is accounted for. If the company allows the Peter to use the funds from the banks on the condition of bearing all the operating costs of the company then the personal tax liability of Peter would be reduced as Peter being the shareholder of the company, bearing the expenses would provide him the fringe tax benefits. The franking account of Potter Pty limited would remain unchanged as there is no payment of the unfranked dividend and hence no tax exemption so that there would be credit on the credit side of the franking account. All the B class shares are held by the director of the company that is Peter and if the company intends to sell all such shares to peter children that are to Tabitha who already owns the shares in of Class A. The selling of the shares of the directors to the daughter Tabitha at the market value of $ 3.50 each. The selling of the B class shares held by the director of the company to his daughter would not have any impact on the net valuation of the company and it would remain same as it is non organizational transactions as the shares are getting transferred from one shareholder to another. The affect would only be that Tabitha would have higher proportion of the shares held by her and possessing the more numbers of shares would not change Tabithas voting rights as class B shares does not carry any voting rights. Also, the shares are sold at the market value that is $ 3.50 per share and so the amount of dividend received by Tabitha would be more than those of Jemima and Samuel. This t ransaction would not impact the funding of the purchasing of the motorhome by peter. Thanking you. Recommendation and Conclusion: The plan C proposed by the company involves the course of action that would be bets suitable for Peter when it comes to assess the funding of the purchase of the motorhome. This is so because the company is giving peter the option to bear all the operating expenses and there the proceeds from the loan advances made by the bank would be used for funding of the purchase of the motorhome. The revaluation gain arising from the property revaluation would increase the equity of the shareholders. However, if the director of the company does not agree to bear the operating expenses of the company in future then the company can look for some other alternatives to protect it from the shortages of cash flows. If the loan amount is entered after the month of April, then the agreement can be made after the lodgment o the return of the income tax of the company. The agreement would be entered in with the Peter, director of the company regarding the repayment of loan within the specified time perio d along with the interest rate that would be of the industrial benchmark. This would have impact the director in the way that it would not have any increment in the amount of tax payable. Since the company has excess franking offsets during the last years, then there might not be sufficient credit available and therefore, the loan amount should not be converted to the dividends if the company is determined to make the payment of dividends. Therefore, the plan C would be appropriate when considering the funding of the purchase of the motorhome by peter. Reference: Botosan, C. and Huffman, A., 2013.A business valuation framework for asset measurement. University of Utah Working Paper. Chaudhry, A., Coetsee, D., Bakker, E., Varughese, S., McIlwaine, S., Fuller, C., Rands, E., de Vos, N., Longmore, S. and Balasubramanian, T.V., 2015. Property, Plant, and Equipment.2015 Interpretation and Application of International Financial Reporting Standards, pp.151-186. Choi, T.H., Pae, J. and Yoo, C.Y., 2013. Demand for Fair Value Accounting: The Case of Asset Revaluations in Private Versus Public Firms. Coste, A.I., Tudor, A.T. and Pali-Pista, S.F., 2014. Compliance of Non-current Assets with IFRS Requirements Concerning the Information DisclosureCase Study.Procedia Economics and Finance,15, pp.1391-1395. Dalessandro, A., 2013. Effective Strategies for Assets and Liabilities Management.Available at SSRN 2394622. Hanlon, D., Navissi, F. and Soepriyanto, G., 2014. The value relevance of deferred tax attributed to asset revaluations.Journal of Contemporary Accounting Economics,10(2), pp.87-99. Hodgson, A. and Russell, M., 2014. Comprehending comprehensive income.Australian Accounting Review,24(2), pp.100-110. Hoggett, J., Edwards, L., Medlin, J., Chalmers, K., Hellmann, A., Beattie, C. and Maxfield, J., 2014. Financial accounting. Hu, F., Percy, M. and Yao, D., 2015. Asset revaluations and earnings management: Evidence from Australian companies.Corporate Ownership and Control,13(1), pp.930-939. Kafka, S., 2014. The classification of non-current assets for accounting purposes.à Ã¢â‚¬ ¢Ãƒ Ã‚ ºÃƒ Ã‚ ¾Ãƒ Ã‚ ½Ãƒ Ã‚ ¾Ãƒ Ã‚ ¼Ãƒâ€˜Ã¢â‚¬â€œÃƒâ€˜Ã¢â‚¬ ¡Ãƒ Ã‚ ½Ãƒ Ã‚ ¸Ãƒ Ã‚ ¹ ц¡Ãƒ Ã‚ °Ãƒâ€˜Ã‚ Ãƒ Ã‚ ¾Ãƒ Ã‚ ¿Ãƒ Ã‚ ¸Ãƒâ€˜Ã‚ -à Ã‚ ¥Ãƒ Ã‚ ¥Ãƒ Ã¢â‚¬  , (01-02 (2)), pp.68-71. Kotha, A. and Jha, K., 2014. Taxation Law-Fall 2014. Lucia, P.P., Lavinia, C. and Marcel, P., 2014. AccountingTaxation Report In Terms Of Deferred Taxes On Assets Revaluation.Annals-Economy Series,6, pp.30-34. Miller, A. and Oats, L., 2016.Principles of international taxation. Bloomsbury Publishing. Oats, L. ed., 2012.Taxation: a fieldwork research handbook. Routledge. O'Hare, J., 2013.Analysing Financial Statements for Non-specialists. Routledge. Oulasvirta, L., 2016. Accounting Principles. Petrovic, N., Manson, S. and Coakley, J., 2016. Changes in Nonà ¢Ã¢â€š ¬Ã‚ current Assets and in Property, Plant and Equipment and Future Stock Returns: The UK Evidence.Journal of Business Finance Accounting. Smith, J.L., 2013. Issues in extractive resource taxation: A review of research methods and models.Resources Policy,38(3), pp.320-331. Tsyutsyak, I., 2014. Current Status and Enhancing Revaluation Capital Accounting.Accounting and Finance, (1), pp.64-70. Yong, K.O., Lim, C.Y. and Tan, P., 2016. Theory and practice of the proposed conceptual framework: Evidence from the field.Advances in Accounting.