Environmental Control and Pollution in Nigeria Essay

Civilization has been overwhelmed with fearful reports that mankind is steadily working towards self – destruction through the process of uncontrolled pollution of the environment. A casual look at our surroundings shows reckless attitude of people towards environmental preservation. Due to this development, regulations and standards have been set to ensure cleaner and safer environment. These regulations are enforced by agencies like National Environmental Standard and Regulation Enforcement Agency (NESREA), Federal Environmental Protection Agency (FEPA) and State Environmental Protection Agencies (SEPAs). There are environment regulations currently in place which include regulation on noise, erosion, flood, for manufacturers of beverages and tobacco, pharmaceuticals, chemicals, electrical, electronics, sanitation, emissions that that have to do with air pollution. There are also regulations on pollution, hazards, waste, air, soil, surface and subsurface water that constitute contamination of the environment. We have major forms of pollution such as water, noise, air, land/soil and thermal pollutions which sources include natural disaster, industries, motor vehicles, generation sets amongst others. Without pollution control, the waste products from extraction, production, distribution, heating, agriculture, mining, manufacturing, transportation and other human activities, whether they accumulate or disperse, will degrade the environment. In the hierarchy of environmental control, pollution prevention and minimization of wastes are more desirable to pollution control. Most industries and individuals in this country have erroneously claimed that why they are not able to treat or control their wastes or reduce pollution is that government has not provided the necessary facilities for the management of such wastes. Apart from the basic facilities the government has to provide, each waste generator is responsible for the safe disposal of his or her waste, except when government insists on a particular system. No government builds toxic waste incinerators or chemical treatment plants but all the government can do is to encourage entrepreneurs interested in such ventures by granting special concession, tax relief, removal of duty on imported pollution control equipment. The purpose of setting environmental regulations is to reduce or eliminate health and environmental hazards that induce harm. ENVIRONMENTAL POLLUTION What is an Environment? The African Centre for Environmental Protection (ACEP) defines environment as the totality of surrounding condition and its features. Scientifically, it is described as the combination of physical, chemical, biological and social factors in which a living organism exists that affect the organism, community and influences its development or existence. Environment can simply be considered as the surrounding in which we live, work and enjoy leisure, which consists of air, soil, surface and surface water, providing habitat for mankind and other animals, plant species and serving as a source for food, water, fuel, raw materials and breathing air. Environmental Problems Environmental imbalance gives rise to various environmental problems. Some of the environmental problems are pollution, soil erosion leading to floods, salt deserts and sea recedes, desertification, landslides, change of river directions, extinction of species, and vulnerable ecosystem in place of more complex and stable ecosystems, depletion of natural resources, waste accumulation, deforestation, thinning of ozone layer and global warming. Environmental Pollution Environmental pollution is defined as the undesirable change in physical, chemical, and biological characteristics of our air, land and water. It can also be described as ‘the deliberate or accidental contamination of the environment with waste that is created by human action’. As a result of over – population, rapid industrializations, and other human activities like agriculture and deforestation etc., earth became loaded with diverse pollutants that are released as by-products. A pollutant is a substance or effect which adversely alters the environment by changing the growth rate of species, interferes with the food chains, is toxic or interferes with health, comfort, amenities or property values of people. Pollutants are introduced into the environment in significant amounts in the form of sewage, waste, accidental discharge, or as a by-product of a manufacturing process or other human activity. The damage caused to the biosphere may be briefly summarized as follows: 1. Damage to human health caused by specific chemical substances present in the air, food, water and radioactivity materials 2. Damage to the natural environment which affects vegetation, animals, crops, soil and water 3. Damage to the aesthetic quality of the environment caused by smoke, chemical fumes, dust, and noise, the dumping of solid waste and waste water 4. Damage caused by long term pollution effects which are not immediately apparent. The dangerous effects are caused by low level pollution absorbed into the body over long periods of time, for example carcinogenic substances, radioactivity and excessive noise Types of Pollution (a) Water Pollution Water pollution occurs due to the presence of dissolved inorganic materials, organic materials such as proteins, fats, carbohydrates and other substances found in domestic and industrial waste waters. It also gets polluted due to physical factors such as turbidity, colour, temperature of effluent, associated radioactivity etc. Organic pollutants Organic pollution is due to the presence of high molecular weight compounds such as sugars, oils and fats, and proteins obtained from distillery, canning, sugar and other food processing industries. They impart a high Biological Oxygen Demand (BOD) load to the liquid waste. These organic compounds are readily degraded in aqueous medium by soil and microorganisms present in the sewage. During this process, Dissolved Oxygen (DO) in the stream is used up. When the DO is reduced below a certain limit, aquatic life is affected adversely. Oil spillage from tankers and ships leads to the pollution of beaches. Some wastes from pharmaceutical and petrochemical industries and coke-ovens contain phenols which are toxic to fish, microorganisms and other aquatic life. Liquid effluents from industries manufacturing drugs, dyestuffs, pesticides and detergents can also be toxic. Usage of anionic detergents which are not biodegradable leads to a lot of foaming and frothing. Inorganic pollutants and heavy metal pollution Alkalis, acids, inorganic salts and other chemicals formed during processing lead to inorganic pollution. Besides being the cause of corrosion of metals, these chemicals are toxic to aquatic life. Industries like paper and pulp, tanneries, textiles and coke-ovens among many others, discharge these chemicals. Inorganic chemicals such as free chlorine, ammonia, hydrogen sulfide and other sulfides, salts of metals like Cr, Ni, Zn, Cd, Cu, Ag etc. are usually found in metal plating liquid wastes, alkali producing units, polyvinyl chloride, coke-oven and fertilizer industries. Pharmaceutical industries also produce large quantities of free acids and neutralized chemicals during different unit processes. Chromates, phosphates, ammonia and urea are typical chemicals found in effluents from fertilizer industries. Pollution due to mercury in chloro-alkali industries has forced to switch from mercury to diaphragm cells although there are many operating difficulties in the latter. Eutrophication is a phenomenon that occurs due to the presence of inorganic matter in the water. Though it is a natural process in lakes and rivers, human activities can accelerate the rate at which nutrients enter these water bodies. Inorganic pollutants containing nitrates and phosphates are essential for plants. When these compounds are present in excess in water body there is an over growth of plant matter creating an imbalance in the aquatic environment. Apart from these factors, effluent waters can have pathogenic micro organisms and harmful substances like organochlorides, phenolic and benzenic compounds that cause various types of acute and chronic diseases among living beings. Therefore, it is most desirable that industrial liquid effluents are pretreated or reduced with undesirable chemicals before being thrown on the land and in rivers, seas or public sewers. If discharged into public sewers they can corrode the pipe lines and treatment equipment as well as reduce biological activity due to the presence of toxic materials. (b) Air Pollution Apart from natural causes, pollution of air occurs due to increased industrialization and urbanization. In nature, thousands of tonnes of dust, sand and obnoxious gases are carried from one place to another by wind, cyclones, volcanic eruptions and forest fires. A healthy man inhales about 16.5 kg air/day. If this air is polluted, intake of oxygen is reduced. Corrosion of materials by acid mist and acid gases like SO2, CO2 and oxides of nitrogen can be very significant. Pollution of air occurs from process industries such as sulfuric acid plants, power station boilers, nitric acid plants, cement plants, foundries, chloro-alkali industries and plastics industries among many others. It is broadly due to particulate matter dispersed in it or gaseous pollutants completely miscible with it in all proportions. Dusts refer to coarser sizes of solids (1-100 microns) that are carried away due to the turbulent forces of flow. Aerosols refer to particles smaller than 1 micron. Smoke is obtained during incomplete combustion of organic matter. The sizes of particles vary between 0.01-1 microns. Fumes, mists and fog are other forms of pollution which could occur due to various operations in chemical industry. Gaseous pollutants are gaseous solutes such as SO2, Cl2, NOx, CO2, CO, mercury or organic vapour dispersed in air. Another source of ambient air pollution is the emission from automobiles. The pollutants in this case are CO, NOx, hydrocarbons, particulate matter and trace quantities of SO2, formaldehyde and lead. Effects of air pollution Global warming (Green house effect) – This is the observed increase in the average temperature of the earth’s atmosphere and oceans in recent decades. The increased amounts of carbon dioxide (CO2) and other greenhouse gases (CH4, O3) are the primary causes. They are released by the burning of fossil fuels, land clearing and agriculture, etc. and lead to an increase in the greenhouse effect. ï‚ ·Ã¯â‚¬  Acid rain (SOx, NOx) – Acid rain occurs when sulfur dioxide and nitrogen oxides are emitted into the atmosphere. These substances undergo chemical transformations and are absorbed by water droplets in clouds. The droplets then fall to earth as rain or snow. This can increase the acidity of the soil, and affect the chemical balance of lakes and streams. ï‚ ·Ã¯â‚¬  Depletion of the ozone layer (CFCs, HCFCs etc.) – Ozone layer prevents most harmful UV wavelengths (270- 315 nm) of ultraviolet light from passing through the earth’s atmosphere. The decrease in ozone is due to the production of CFCs and ozone depleting chemicals such as carbon tetrachloride and trichloroethane. It is suspected that a variety of biological consequences, including, for example, increases in skin cancer, damage to plants, and reduction of plankton in the ocean result from the increased UV exposure due to ozone depletion. ï‚ ·Ã¯â‚¬  Photochemical smog & air borne toxic substances – Photochemical smog is due to the chemical reaction of sunlight, nitrogen oxides (NOx) and volatile organic compounds (VOC’s) in the atmosphere, which leaves a yellow brown haze that reduces visibility. Nitrogen oxides are released in the exhaust of fossil fuel-burning engines in cars, trucks, coal power plants, and industrial manufacturing factories. VOC’s are vapors released from gasoline, paints, solvents, pesticides, and other chemicals. (c) Land Pollution The greatest land pollution by far occurs due to urbanization and concentration of population, garbage, waste paper, packing materials and rejects from households and industries form solid wastes. Land pollution also occurs when deforestation is carried out on a large scale; agricultural operations are extended to forest and mountainous areas, large areas covered with green vegetation are submerged in water by the construction of dams. It can also get polluted when coal, oil, ores, stones, sand and other construction materials are mined and transported. All these operations adversely affect ecological aspects of the environment. Ever increasing demands for paper, fuel, furniture and packing materials due to exploding populations combined with increasing urbanization have aggravate the unhappy situation. The result is that we now live in a rapidly changing environment, the effects of which are not easily predictable. (d) Noise Pollution Of all the pollutions, it is the most insidious and a menace in thickly populated areas. There is ample medical evidence that it affects speech, hearing and the general health and behavior of people exposed to it over extended periods of time. The measurements designed to determine noise levels include the intensity and frequency of noise periods of exposure and duration of noise. The community noise levels are expressed as a weighted sound-pressure level in decibels dB. The sources of noise in environs of industries include metal fabrication processes, high pressure burners in furnaces, rotary equipment like turbines, compressors, pumps etc. pipelines carrying high velocity fluids and solids and vibrating and grinding equipment among many others.

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4-Mat Review on Entwistle Chelesea Snyder Liberty University Summary If you are looking for both sides of the argument Integrative Approaches to Psycology and Christianity is your book. If gives the different models and different theories to back each one up completely. Integrative Approaches to Psychology and Christianity was a great read. Entwistle did an amazing job on putting together a great read with some different aspects to things. The author’s thoughts are trying to explain the truth of God’s word and show the insights it has on psychology.Integration which there were several different theories and approaches to the two, is what this book revolved around. The argumentation of integration and psychology are still a question with no right or wrong answers. While most of his arguments had biblical truths with in them he could argue that they didn’t. The psychology world has seen many pros to people believing in Christianity. It’s been a great stress reliever as well as a different mindset for people. The book explains that t sacred and secular combatants when it comes to the truth.Human nature is we are all born with sin having good and evil within our souls and hearts. Within the reading society has seemed to always struggle on integrating the two. You have government that tells us we must separate church and state, you have some within society that would like to see the two integrate together again. We have seen in Entwistles works that people have within the church come up with science ideals. These approaches and studies however were hidden because religion was scared they no longer had the answers.For these two different parts of life to truthfully integrate people are going to have to put their feelings aside and work together; compromise is the only way these two will always over shadow the other. Epistemology, metaphysics and philosophical anthropologies are important to exam within the worldview of things. By examining the two books God’s word and the book of God’s works we can come to a better model of integration (Entwistle, 2010). The text talks about integration in a way that if you are too Christian you lose psychology and if you are to big into science you seem to lose the Christian principles behind it.Enemies, Spies, Colonialists, Neutral Parties, and Allies; are the 5 integration models. Enemies in short term believe that religion and psychology could never be integrated, spies there are two types of spies. Spies on the outside or spies on the inside. Spies on the outside want information only to link with their principles and spies on the inside try to be buddy Neutral parties are just that neutral to everything and say they don’t really care either way. Colonialists on the other hand seek to make psychology subservient to theology. Allies are those who are on your side.I think that science without religion is lame and conversely that religion without science is bli nd. Both are important and should work hand-in-hand. Albert Einstein (Entwistle, 2010). Concrete Responses The saying that got to me was when you come to a fork in the, road take it. It reminds me of the poem the Road Not Taken by Robert Frost. When I was a sophomore in college I was a mere 19 years old, I loved Kansas Wesleyan University but was still very miserable, seems kinda silly that I was so miserable yet loved the place all at the same time.I was newly married, my husband had just deployed shortly after I was stuck in a catch 22. My husband wasn’t in Califonia but I wanted to go and take a semester off the semester before to spend time with him. I should have but didn’t because my parents would of freaked in fact they did freakout which was why I came back in January to finish out the year instead of spending three months as newlyweds. Coming back in January was hard very hard I was very involved in everything on campus from Choir, student activities, and even RA.We sang Robert Frost’s poem the road not taken, it was dark and one of my favorites. The end of that year I left Kansas Wesleyan transferred to Fort Hays University and took the fork in the road. This was triggered because it was out of the normal. To my parents thye very much didn’t support my decision so it was wrong because it wasn’t theirs. This particular situation just makes me think that I have control over things but not all and even if they do not match my opinions and decisions I shouldn’t make a snap judgment as Jesus gave us all different forks or paths to take.We must jump at the opportunity he gives us to fly at the fork in the road. Reflection The thing that troubled me with this book was the author’s talk about limitations. While I believe he is correct we are very much a part of nature however I don’t believe God set limitations on humans. My theory within limitations is most of the time we humans limit ourselves. God wi ll meet us half way always has, we must do some of the work as well.God let’s us figure and find things within science on his time if not we wouldn’t know about space, molecules or anything about human nature and progress in sciences. Action The biggest thing I want to take from this book to put into my counseling is realize that not one way is affective on everybody. Some people will want to know you are praying for them and others will want you to pray with them right then and there. I want to put into practice that my client will get what they want and me as the counselor need to make it appoint to give the client exactly what they have asked for.I want people to feel great about themselves which is why I want to be a counselor in the first place. But the biggest thing I want people to realize is they as well as God have the reigns with their counseling so we will use this as a way to hopefully heal and mend their hearts and minds. References Entwistle, D. N. (2010) . Integrative approaches to psychology and christianity: An introduction to worldview issues, philosophical foundations, and models of integration  (2 nd ed. ). Eugene, OR: Wipf and Stock.

Classroom Management Observation Essay

Did you view the elementary or secondary video? * Elementary 1. Observation and Description A. Describe the observed classroom routines.The class starts with the children removing materials from their desk to get organized. Having the children remove all materials from their desk to organize them according to size teaches the children to have respect for their property and others. Next, the children go on a classroom tour. She also discusses the procedure for signing books in and out of the classroom library. Next, she describes the procedures for if students want to borrow materials off the teacher’s desk. The students must always ask. Then, the children go over the schedule, so they know, what to expect throughout the school day. After that, the children learn the importance of attending school on a daily basis. Next, the teacher has the students’ line up. The first time students are required to line up; the teacher explains the procedure and the reason. Then the teacher discusses signing in and out procedures for going to the office, the restroom, and the nurse station. The students must sign out, print their name on the appropriate line, and circle the place they are going, then put the time, and take a pass. The students learn that they have more freedom in the third grade than second, because they no longer have to ask to get water at the water fountain and sharpen pencils, as long as there is no one else at the water fountain, or the pencil sharpener. Finally, the students learn the procedures for getting crayons and other materials. The same rules apply as long as no one is at the crayon or material station the students can go ahead and get crayons. The students must grab a basket, grab a handful of crayons for the basket, and go quietly back to their seats. This will decrease classroom interruptions and will gain a sense of trust between the students and the teacher. B. Describe the implementation methods of routines in the ob served classroom. The teacher implements the methods of routines as she would any other subject. For example, if the teacher were teaching math, she would describe it, explain it, and then have the children practice it. In the video, the teacher described to the students how they would line up, then she explained why they would line up that way, and then she let the children practice. 2. Analysis, Exploration and Reasoning A. Predict students’ level of engagement with the observed classroom routines.The students level of engagement is high the children are enthusiastic about learning what the teacher expects of them. Later in the school year, I predict that the student will have the same level of engagement as from the first day of school. The children will know what the teacher expect of them, regarding routines and procedures. The routines and procedures will become more of a habit. B. Analyze a possible purpose for the observed classroom routine. The purpose for the children removing all items from their desk and organizing them according to size is so that the children will know where all books and materials are at all times. This will decrease the amount of classroom disruptions, because the children will not have to go back and forth to their book bags and other areas of the classroom to get materials. The materials are in an organized area in the desk. 3. Connections to other teaching practices A. Explain the purpose of the observed classroom routines as they relate to the learning environment.The purpose of having the children take a classroom tour is to familiarize themselves with centers and materials so the children will know exactly where to go when they need certain things, which will cause less classroom disruptions. The observed routines relates to an improved learning environment for the classroomThe purpose for removing materials from their desk to get organized is to teach students to have respect for their pro perty, themselves, and others. Having respect for their property and others improves the learning environment because each student will strive to act in a respectable manner by having respect for themselves and their surroundings, which in turn, will decrease the amount of classroom disruptions. Next, the children go on a classroom tour. She also discusses the procedure for signing books in and out of the classroom library. Having the students sign books in and out of the classroom library teaches students the importance of returning items back to their correct placement, which relates to improving the learning environment because keeping items neat, organized in their correct placement is essential for a learning environment to thrive. Next, she describes the procedures for if students want to borrow materials off the teacher’s desk. The students must always ask. This teaches the student to never take anything without asking and again to have respect for their property and others, which in turn improves th e learning environment, if everyone ask before taking something of someone else. Next, the teacher has the students’ line up. The first time students are required to line up; the teacher explains the procedure and the reason. The teacher has the student to quie line up quietly, by size to see and account for all students as the students walk through the hall. This improves the learning environment because the teacher is responsible for the whereabouts of all students so seeing each child is important to have a successful learning environment. The students must remain quiet as they walk through the hall so they will not disturb other students. Then the teacher discusses signing in and out procedures for going to the office, the restroom, and the nurse station. Having the students sign in and out teaches how important it is to let the teacher know their whereabouts. This also teaches responsibility. It is crucial for the teacher to know the whereabouts of all students in their class at all times, having the students sign in and out keeps track of all whereabouts and the time, which improves the learning environment. The students learn that they have more freedom in the third grade than second, because they no longer have to ask to get water at the water fountain and sharpen pencils, as long as there is no one else at the water fountain, or the pencil sharpener. This creates a sense of trust between the students and the teacher, which improves behavior because the students will not want to abuse the trust. Gaining trust improves behaviors, and good behaviors improve the learning environment and give students an abundance of opportunities to learn. Finally, the students learn the procedures for getting crayons and other materials. The same rules apply as long as no one is at the crayon or material station the students can go ahead and get crayons. The students must grab a basket, grab a handful of crayons for the basket, and go quietly back to their seats. This will decrease classroom interruptions and will gain a sense of trust between the students and the teacher, which improves the learning environment. Students’ transitions many times throughout out the day, from entering school, to going to breakfast, to leaving the lunchroom, to entering class. Transitions between activities can be challenging and stressful for students, but with organization and key expectations, teachers will eliminate a lot of chaos during these transitions. K–8 Situations 1. Beginning of the day: Class is starting A. enter classroom, the children will find seat B. empty book bag, organize desk C. hangs up book bag, sit quietly wait for instructions to begin tasks 2. End of the day: Going home A. get book bag off hanger place books needed for homework in book bag B. clean up desk and area around desk C. Sit and remain quietly until the teacher calls your way of transportation 3. Transition between activities: Moving to centers A. At the signal (dims the lights) the students to end activity; students begin putting materials away for the current assignment. B. Students clean up and take out materials from next assignment C. when the teacher turns back on the light, students must be in their seat quietly ready to begin next activity. 4. Distribution of materials: Getting crayons off shelf A. makes sure no one is at crayon station B. WALK over to the crayon station, grab a basket, and take a handful of crayons C. return quietly to your desk 5. Field trip: unloading the bus A. get off the bus on the field trip, make sure you are with your partner B. listens to ALL directions C. stay in designated groups 6. Recess: Going to the gym A. Line up quietly for recess B. Walk quietly down the hall to gym or designated area for the day C. Listen for directions for activities for the day 7. Fire or disaster drills: exiting the building in the event of fire A. When the alarm sounds, the students will quickly line up in front of the door B. Listen for the teacher to call your row C. Walk quickly and quietly a line, listen for directions from your teacher What teachers do at the beginning of the school year to organize their rooms and establish a management system influences what happens throughout the rest of the year. Routines are the stamina of daily classroom life. The routines above are vital in order for your class to run smoothly. In the beginning of the day, when class is starting it is important for the children to enter class find their seat, empty book bags and organize their desk quietly so that the teacher can take attendance and notate how many children attended the class that day. At the end of the day, when the children are going home, it is important for the students to get book bag off hanger place books needed for homework in book bag, clean up desk and area around desk, sit, and remain quietly until the teacher calls your way of transportation. This is important so that all students to get home safely on the appropriate way of transportation. When transitioning between activities such as moving to centers, it is appropriate for student to end the current activity quickly to get started with the next. Time management is important throughout the school day since all activities are time-sensitive. When a student needs, materials such as crayons it is appropriate for the students to wait until the teacher call their row before proceeding to the material station. If a student needs crayons individually, then it’s important that the student make sure there is no one else at the station before he or she proceeds to get crayons. By waiting for the teacher to call your row or by making sure no one else is at the crayon station this will ensure the ease of all students getting material because this routine controls traffic flow in the classroom and will decrease classroom disruption. When the children go on a field trip and have to unload the bus it is appropriate for the students to follow all the routines so that the teacher and parent helpers can make sure all students are accounted for and no one is lost. When the children have recess and go to the gym it is appropriate that all students remain quietly and walk in a straight line so hallway traffic is controlled. The children should also remain quiet so they do not disturb other classrooms. Finally, in the event of a fire, it is appropriate that when the alarm sounds, the students will quickly line up in front of the door, listen for the teacher to call your row, walk quickly and quietly a line, listen for directions from your teacher. This will ensure the safety of all teachers and students.

Capital Structure and Global Diversification

Financial leverage tends to be at higher side when business organization borrows huge long term funds from outside stakeholders as compared to their internal funds. Financial leverage or capital gearing denotes use of debt in the business operations. In this case, Facebook Inc and Linked In have been used for the analysis of implication on EPS of higher debt taken. High leverage shows higher amount of debt is obtained for business operations and it also denotes higher interest expenses (Salama and Putnam, 2015). When EBIT is at higher side then EAT will also be at higher side and vice-versa. In this case, both companies has financial leverage and both are geared companies, Facebook Inc has negative EBIT. Degree of financial leverage measures change in EPS when there is increase or decrease in earnings before interest and tax. Three elements of degree of financial leverage are outstanding shares, interest expenses and earnings before interest and tax   (Singh and Faircloth, 2015). Earnings per share are directly related to earnings before interest and tax of the reporting period as it can be analyzed in present case of Facebook Inc and Linked In.   In this case, Facebook is having EPS of ($ 1.29) because its EBIT is in negative also i.e. ($ 150,942,000). On the other hand, EPS of Linked In is $ 1.31 and its EBIT is $ 6,225,000,000. This shows that EPS of companies is directly related to its EBIT. Salama, F., & Putnam, K. (2015). Accounting conservatism, capital structure, and global diversification. Pacific Accounting Review, 27(1), 119. Singh, M., & Faircloth, S. (2015). The impact of corporate debt on long term investment and firm performance. Applied Economics, 37(8), 875-883.

Research Memo Assignment Example | Topics and Well Written Essays - 500 words

Research Memo - Assignment Example Last but not least Lewis incurs other expenses in terms of purchases made for wigs, fake mustaches, fake beards and special clothing meant to make him appear heavier. According to IRC  §162 (a) deductions are permissible for all the conventional and indispensable outlays or sustained for the period of a tax year. All ventures or trade are, for this reason, taxable. IRC  §165(d) on the other hand applies to gambling losses by just stating that losses from wagering transaction are deductible to the extent of wagering gains. This provision serves to limit the usage of  §162 (a) to the charges made to cover gambling losses. In Offutt v. Commissioner, 16TC1214, the tax court decided that taxpayers’ losses cannot be covered with income from other sources or the gambler’s salary. This means that under limitation of  §165 and Offutt, Kevin’s gambling losses are only deductible to the extent of his gambling gains of $ 1000,000. In Mayo v. Commissioner, 136TC No 4, the tax court judged that a gambler’s business expenses incurred in the course of his trade are deductible under IRC  §162(a) even though these losses may not offset other income. The court reasoning in this case founded on the fact that the court in Mayo held that non-wagering expenses were not within the loss limitation defined by sec 165and reversed Offutt on this matter. To further strengthen the judgment, the court in Mayo quoted Boyd v. Commissioner, 56 AFTR 2d 85-5266, which indicated that restrictions of  §165(d) do not take into account more than direct expenses from wagering. The Boyd case also gave a clear difference in losses arising from wagering and expenses associated with the gambling activities. It, for this reason, makes it easy and clear that the limitation of the  §165(d) does not affect peripheral expenses. This provision, for this reason, implies that losses resulting from direct wagering are subject to the

International management for china Essay Example | Topics and Well Written Essays - 8250 words

International management for china - Essay Example The intention of this study is marketing as â€Å"the process of planning and executing the conception, pricing, promotion, and distribution of ideas and goods, and services to create exchanges that satisfy individual and organisational objectives† while according to Ambler & Xiucun marketing makes a fundamental contribution to long-term business success because a firm’s survival depends on its capacity to create value, and value is defined by customers. Marketing is thus an activity that involves negotiations and considers how to influence and carry out negotiations in order to facilitate exchange. According to Hofstede too it is essential to understand the differences and similarities between cultures which would enable the decision maker to do business with a given culture. In recent times, however, the global market concept has emerged which is characterized by general business practices and standardized consumer preferences. This would imply that the key to success rests in the firm’s ability to standardize the product offerings. It also implies that cross-cultural or cross-national markets cease to exist. However, the experience of the international retailers differs from this. Retailers have a long history of opening branch outlets across national boundaries. Substantial operation in international sector by retailers is only a recent phenomenon. Structural changes took place in retail sales which led to increases in the sales of the large firms and decline of the small firms. The growth of the large firms was also due to expansion in international markets.

Rise and Fall of the Qin Dynasty Essay Example | Topics and Well Written Essays - 1750 words

Rise and Fall of the Qin Dynasty - Essay Example In 225, the King of Wei surrendered where all of his territories were annexed to Qin dynasty. It was followed by the defeat of the Kingdom of Chu in 223 BC where its King was eventually killed and its General committed suicide. A year later, the Yan territory was taken until finally in 221, the last King of other warring states was captured with the seizure of the King of Qi (Portal 32-35). For the first time, ancient China was unified under a single leadership with Qin Shi Huang at the helm declaring himself as the first emperor of China (Portal 32-35). Qin dynasty’s rose to prominence as the first dynasty to unify China is a huge achievement considering that it started from a humble beginning. Qin dynasty begun when the last heir of the Zhou dynasty gave land to one of its Dukes, Duke Zhuang which enabled the Qins to start as one of ancient China’s vassal lords. Later, the small land granted by the Zhou dynasty expanded when Duke Zhuang’s son embarked on expans ionary quest that eventually established the State of Qin (Yu 15). The Qin dynasty’s reign however was short lived lasting only for 15 years from 221 until 207 BC. Despite this short period of Qin dynasty’s existence, it left a lasting legacy in China that even its name as a country was derived from this dynasty. Unification of China In 221 AD, the Qin dynasty through the leadership of Qin Shi Huang finally emerged as the victor during the period of warring states through its superior and fierce military. Immediately after its victory Qin Shi Huang installed himself as the first emperor of China which unified China under one ruler for the first time. Qin Shi Huang first directive as the emperor of China was to initiate reforms such as the improvement of the administration of its bureaucracy with the establishment of shi bureaucracy where educated bureaucrats were tasked to administer the various functions of the regime. The nature of military also changed when the vass al warriors under the former warring monarchs eventually faded in significance when they were replaced by the conscription of peasants who were previously imprisoned. Implementation of Reforms The reforms initiated by the Qin dynasty yielded to the increase of collection of funds and this afforded the regime to improve its military capability by building the size of the army and further improve the technology of its weapons. This increased military capability provided the Qin dynasty the advantage to defeat other kingdoms during the period of warring states and eventually unified it to make it the China that we know today. The Legalist Sanction One of the systems employed by the Qin dynasty that made it an effective state and perhaps even became precursor of the present idea of nation state is the use of legalist sanction. Legalist sanction was the basis of the despotic regime of Qin dynasty. This legalist thought was founded by Shang Yang who espoused that people should be subservi ent to the state but the state must also be ruled by law without exemption that even its rulers are subjected to it (Yu 80). Following this absolutist principle, the Qin dynasty believed that it is the foremost duty of any leader to increase the power and wealth of the state. Legalist sanction also imposes that for a state to be orderly it has to employ strict laws to create social stability. The legalist sanction w