Provisions of the Corporation Tax Assignment Example | Topics and Well Written Essays - 4500 words

Provisions of the Corporation Tax - Assignment Example While the company can claim all the business expenses incurred by it during any financial year, there are certain other provisions governing the capital expenses incurred by the company for the purposes of the business. These are called capital allowances and these allowances cover the expenses incurred for the improvement of the business of the company. By allowing these capital expenses the Corporation Tax Act promotes the working of the companies towards progress. The company can write off all the revenue expenditures incurred by the company against the income being earned by the company. These expenses are in the nature of the expenses which the company has spent on the promotion of the business of the company. For claiming a deduction, these expenses should have been incurred wholly for business purposes and during the previous year. The examples of these expenses include salaries of employees, insurance expenses and other administrative expenses like auditor fees. The company is authorized for the deduction of the interest paid by the company to the banks or other financial institutions for the loans availed by it for business purposes. The interest should have been paid actually during the previous year.The first allowance is in the nature of depreciation on all working assets including industrial buildings and plant and machinery that are being used by the company for the manufacture of products. An amount equal to 4 percent of the cost of the industrial buildings can be claimed by the company by way of writing down allowance. For claiming this deduction the company should have put to use the building in respect of which the deduction is being claimed. When the company constructs some building in an enterprise zone the company can claim the whole cost of the building as a deduction from the chargeable income. The position of the writing down allowance in respect of the plant and machinery belonging to the company is as follows: In general 25 percent on the written down value, a method is allowed as a deduction for the large companies. In the case of small and medium companies, there is a first-year allowance equal to 50 percent of the cost of plant and machinery that can be claimed as a deduction from the income of the company. The companies that spend capital expenditures on machinery which are using energy saving technology can claim the total value of the machinery in full without limits by way of enhanced capital allowance. Bu for claiming the enhanced capital allowance the technology should be one recognized by the government. The amount of capital expense can be claimed in full in the first year itself. But if the company feels that the company would be in an advantageous position then the company may choose to carry forward the deduction for the future years and claim the allowance in part.  

Joseph J. Campbell 'The Hero with a Thousand Faces' Essay

Joseph J. Campbell 'The Hero with a Thousand Faces' - Essay Example Campbell’s monomyth (also known as a hero’s journey) is an essential pattern that a person who is to become a hero must take, in order to become a hero. It is a matter of great interest that most people who are fit being regarded as hero, have led a life that is commensurate with Campbell’s monomyth and this includes the life, times and achievements of Martin Luther, the German monk, professor of theology, the head figure of the Great Reformation of the 16th century Christianity (Protestant Reformation) and former Catholic priest. This element of consistency between the two shall be seen in the discussion that ensues forthwith. According to Campbell, the first stage that the potential hero has to experience is the experiencing of the ordinary world. Herein, the individual becomes uncomfortable, unaware or uneasy as he is introduced to the audience, so as to identify with his situation or dilemma. The individual may be depicted against a background of personal his tory, heredity and environmental background. Particularly, there is a strong element of polarity in the life of the individual and thereby pulling him in different diametric directions, causing him stress. The immediately foregoing can also be seen in the life of Martin Luther (November 10, 1483- February 18, 1546), a man of German nationality who grew up to be a monk, a priest, a theologian and the professor who authored the 95 theses. Having been born into the Holy Roman Empire, Luther rose up to be a Catholic priest. At the time, the religious environment in which Luther operated and lived was putrid with complacency, since the Roman Catholic Church: was practicing the selling of indulgences; suffered covertly the popes and members of the clergy to keep mistresses; continued to operate as an integral part of the state; neither regard the teachings of Biblical Scriptures nor taught the same to the laity; and had amassed a vast pool of wealth illegitimately, through these means. Even life outside the Church was not any better. The raunchy lifestyle that had suffused the rest of Germany is underscored by Luther referring to University of Erfurt which he had attended as a beerhouse and a whorehouse (Maritain, 75). Secondly, there is a call to adventure. Herein, there is an element that shakes up the situation. These elements may emanate either from external pressures, or from internal pressure. This pressure compels the hero to face the beginnings of change. One of the events that clearly served as a call to adventure for Martin Luther was the July 2, 1505 incident. Herein, Luther was riding on a horseback on his way to the university when a lightning bolt struck near him. He made a cry for help and promised to become a monk- a development that seriously infuriated his father who had invested heavily in Luther’s education. Later, after he had become a priest, Luther’s encounter with St. Paul’s Epistle to the Romans (especially Romans 1:17) seriously woke him up to the spiritual reality that was contradictory to the Catholic Church’s teachings and practices. This encounter compelled Luther to read more and to begin questioning the practi ces pertinent to Catholicism, until he was convinced that Catholicism was not in line with Scriptural teachings. The foregoing may be succeeded by the refusal to call. This refusal may be underpinned by the fear of the unknown and any danger that may lie ahead, and thereby dissuading the individual from embarking on the adventure. This usually happens briefly. It is a fact that even after the lightning bolt incident, Luther was somewhat reluctant to join the monastery, even though he answered the call almost immediately. Secondly, even after the

Lassa fever in west africa Coursework Example | Topics and Well Written Essays - 6500 words

Lassa fever in west africa - Coursework Example However, an accurate clinical diagnosis and using management techniques, the virus is capable of being controlled or even being diminished and the health of individuals infected in the West Africa regions improved (Buchmeier, Torre & Peters, 2007). It is estimated that deaths caused by Lassa fever in West Africa ranges between the gaps of 5000 to 10,000 out of two million cases of Lassa fever cases reported yearly. The majority of the highest percentages of death reported are documented to be from West Africa. This implies that for every death caused due to Lassa fever, West Africa is the region which is mostly affected. Diagnosis of Lassa has proved to be a challenge for the government and clinical officers in West African countries, therefore making it extremely difficult to determine the mortality rate associated with the Lassa virus (Pasqual, 2011). In addition, due to difficulty in the diagnosis of the virus, many individuals affected with the virus rarely seek treatment in hospitals or associated institutions like clinics. Moreover, the prevalence of the diseases in some countries is brought by rodents. These places are high risk areas and spreading to a larger populations for example Mali (Dworkin, 2011). Lassa fever is characterized by the delays caused in the cellular immunity which is responsible for fulminant viremia. The rates at which at which Lassa fever is reported in West African countries like Sierra Leon is 8-15 percent, Guinea4-55 percent and Nigeria 21 percent. Conversely, in other parts of West African countries like Central African Republic, Democratic Republic of Congo and Senegal, the cases of Lassa fever reported here are considered to be sero-positivity. This means that cases of Lassa fever acts as positive serum reaction because of the presence of antibodies in the body. An analysis of the

Joseph J. Campbell 'The Hero with a Thousand Faces' Essay

Joseph J. Campbell 'The Hero with a Thousand Faces' - Essay Example Campbell’s monomyth (also known as a hero’s journey) is an essential pattern that a person who is to become a hero must take, in order to become a hero. It is a matter of great interest that most people who are fit being regarded as hero, have led a life that is commensurate with Campbell’s monomyth and this includes the life, times and achievements of Martin Luther, the German monk, professor of theology, the head figure of the Great Reformation of the 16th century Christianity (Protestant Reformation) and former Catholic priest. This element of consistency between the two shall be seen in the discussion that ensues forthwith. According to Campbell, the first stage that the potential hero has to experience is the experiencing of the ordinary world. Herein, the individual becomes uncomfortable, unaware or uneasy as he is introduced to the audience, so as to identify with his situation or dilemma. The individual may be depicted against a background of personal his tory, heredity and environmental background. Particularly, there is a strong element of polarity in the life of the individual and thereby pulling him in different diametric directions, causing him stress. The immediately foregoing can also be seen in the life of Martin Luther (November 10, 1483- February 18, 1546), a man of German nationality who grew up to be a monk, a priest, a theologian and the professor who authored the 95 theses. Having been born into the Holy Roman Empire, Luther rose up to be a Catholic priest. At the time, the religious environment in which Luther operated and lived was putrid with complacency, since the Roman Catholic Church: was practicing the selling of indulgences; suffered covertly the popes and members of the clergy to keep mistresses; continued to operate as an integral part of the state; neither regard the teachings of Biblical Scriptures nor taught the same to the laity; and had amassed a vast pool of wealth illegitimately, through these means. Even life outside the Church was not any better. The raunchy lifestyle that had suffused the rest of Germany is underscored by Luther referring to University of Erfurt which he had attended as a beerhouse and a whorehouse (Maritain, 75). Secondly, there is a call to adventure. Herein, there is an element that shakes up the situation. These elements may emanate either from external pressures, or from internal pressure. This pressure compels the hero to face the beginnings of change. One of the events that clearly served as a call to adventure for Martin Luther was the July 2, 1505 incident. Herein, Luther was riding on a horseback on his way to the university when a lightning bolt struck near him. He made a cry for help and promised to become a monk- a development that seriously infuriated his father who had invested heavily in Luther’s education. Later, after he had become a priest, Luther’s encounter with St. Paul’s Epistle to the Romans (especially Romans 1:17) seriously woke him up to the spiritual reality that was contradictory to the Catholic Church’s teachings and practices. This encounter compelled Luther to read more and to begin questioning the practi ces pertinent to Catholicism, until he was convinced that Catholicism was not in line with Scriptural teachings. The foregoing may be succeeded by the refusal to call. This refusal may be underpinned by the fear of the unknown and any danger that may lie ahead, and thereby dissuading the individual from embarking on the adventure. This usually happens briefly. It is a fact that even after the lightning bolt incident, Luther was somewhat reluctant to join the monastery, even though he answered the call almost immediately. Secondly, even after the

Social media essay Example | Topics and Well Written Essays - 500 words

Social media - Essay Example This is a key aspect of networking as it allows the sharing of ideas and learnt concepts for the betterment of the society. Social networking has been demonstrated to overlap with academic life in that it creates an opportunity to generate events related to coursework. As such, various stakeholders get to meet and discuss different issues regarding in line with assignments while offering a first-hand interaction with instructors. This serves to revolutionize the learning experience by providing ample support systems in the education sector, which works to improve its quality. Other than keeping in touch with friends, making new ones, and sharing ideas, social networking sites serve as a source of entertainment especially with the integration of online gaming communities. Moreover, social media provides information on the latest occurrences in sports and showbiz through feeds to local news channels. The world’s economy is a significant beneficiary of social media owing to massive marketing strategies employed to capture the attention of users. Social networking in marketing allows organizations to cut back on their costs of advertising and reaching out to potential clients and even reaching new markets. This is because with a tight or non-existent budget whatsoever for marketing, an organization can wage an all-out war on marketing through social networks since it is mostly free. In addition, the rise of social media sites has seen potential employers tear through the sites in search of information on their potential employees. Search engine and social networking sites provide a cheap model for background research where funds can be saved while getting the work done. Social networks also create an efficient platform on which college graduates can market themselves through professional networks. In spite of the positive aspects of social media, lack of moderation often

Committing Adultery Essay Example for Free

Committing Adultery Essay A marriage is full of moral ethics that should be followed. Kant would have agreed with me that we have moral duties to ones self and others. A marriage is committing moral thoughts, words, and actions to yourself and your spouse. Kant believed in treating other people the way you wish they would treat you. Never treat other people as if they were merely things. The formula of humanity states that we should treat people as an end and never as a means to an end. In committing adultery, the marriage and the spouse are being used as a means. Marriage should be treated with dignity and not as a thing that can be played with. I hope no one would apply the universal law of categorical imperative to committing adultery. I could not imagine applying the act of committing adultery to how all others should act. If we did apply the universal law to committing adultery then marriage would be worthless. Basically, do not choose a rule for yourself that you wouldn’t want everyone else to obey. Kant believes that the only good thing is a good will. Good will equals good intentions. Committing adultery is not a morally good act and Kant would agree with me. Utilitarianism is an action that is right if it maximizes the overall happiness of all people. In other words, an action is morally right if the consequences of that action are more favorable than unfavorable to everyone. This is consequentialism. Utilitarianism has rule utilitarianism and act utilitarianism. In rule utilitarianism, a behavioral code or rule is morally right if the consequences of the rule are more favorable than unfavorable to everyone. I believe it is more favorable to your spouse not to cheat than to cheat. I would be also more favorable to you not to cheat so the spouse doesn’t get upset. Act utilitarianism weighs the consequences of each particular action. There is a list of consequences of the act of committing adultery and none of them are good. There are moral rules against committing adultery and one of them is lying. In taking the vows in front of God is a form of a promise and breaking that promise is lying to God. John Stuart Mill is a hedonistic utilitarian. Our actions are meant to give happiness not only to ourselves but to others as well. Mill made the distinction of happiness between pleasures of the mental sort as a higher form than that of bodily pleasures. Mill states, it is better to be intelligently dissatisfied then foolishly satisfied. The ultimate pain and misery caused by committing adultery is not worth the short term pleasure that it produces. Wikipedia. org states that Utilitarianism of John Stuart Mill is classified as a type of hedonism, as it judges the morality of the actions by their consequent contributions to the greater good and happiness of all. Mills believes that there can be different levels of pleasure as long as the act promotes an action which makes everyone happy. Mills would say that committing adultery doesn’t bring overall happiness. Hedonism is described as pleasure is the highest good and whatever causes pleasure is right. On this note, hedonism would say committing adultery would be right if it is giving the cheating spouse pleasure. Committing adultery is motivated by desire and it can reduce pain by not telling the spouse that you are cheating. Most of the time committing adultery is motivated by sexual desire. My view on committing adultery is closest with Kantianism. Good will equals good intentions. They way I treat my spouse is the way I would want to be treated. I value marriage and I hope my spouse does too.

Parkinson’s Disease Essay -- Medicine Health Biology Research

Parkinson’s Disease Parkinson’s disease is a disease with a wide variety of disabilities recognizable as changes in appearance, posture, walking, and balance. In 1817, the English physician James Parkinson described these symptoms in his patients and has had his name become synonymous with the disease. In 1893 the substantia nigra of the basal ganglia was identified as an area of disease for Parkinson’s. Examination with the naked eye reveals a lack of black pigment in this portion of the brainstem. Subsequent follow up with the microscope showed a deterioration of the nerve cells in this area. The circuitous relationship between the substantia nigra and the basal ganglia explains many of the symptoms of Parkinson’s disease. Today the cause of the disease remains unknown, however, the biochemistry is well documented and recently discovered neurotoxins have us hot on the trail of this disease. Portions of the cerebellum are involved in the control of posture and balance and also modulate voluntary movement. The basal ganglia and the cerebellum interact with the cerebral cortex through a series of feedback circuits. The dentate and interpositus nuclei of the cerebellum project to the ventral lateral nucleus of the thalamus, which also receives projections from the globus pallidus and the substantia nigra. Recent evidence indicates, however, that none of these projections overlap in the ventral lateral nucleus. The ventral lateral nucleus projects to the primary motor and supplementary motor areas of the cerebral cortex. In turn, the motor cortex and other regions of the cerebrum project to the striatum to enter the basal ganglia circuit. Moreover, the motor cortex projects to the pons to enter the cerebellar circuit, includ... ...c hope. Bibliography: 1. Barbeau, Andre and Fletcher McDowell L-Dopa and Parkinsonism, (F.A. Davis Company, 1970) 2. Calne, Donald B., Parkinsonism: Physiology, Pharmacology and treatment. (Edward Arnold Publishers LTD, 1970) 3. Langston, J. W., MPTP induced Parkinson’s syndrome. Science, Vol. 219, No.2, March 1983, 133-140 4. Pleet, A. B., Newly-diagnosed Parkinson’s disease: a therapeutic update. Geriatrics, Vol. 1, No. 47, January 1992, 24-29 5. Shoushu, Jiao, Long-term correction of rat model of Parkinson’s disease by gene therapy. Nature, Vol. 362, No. 2, April 1, 1993, 450-453. 6. Langston, J. William, The next frontier: Presymptomatic detection. Geriatrics, Aug. 1991: 5-7 7. Jenner, P. Clues to the mechanism underlying dopamine cell death in Parkinson’s disease. Journal of Neurology, Neurosurgery, and Psychiatry. (1989): 22-28 Parkinson’s Disease Essay -- Medicine Health Biology Research Parkinson’s Disease Parkinson’s disease is a disease with a wide variety of disabilities recognizable as changes in appearance, posture, walking, and balance. In 1817, the English physician James Parkinson described these symptoms in his patients and has had his name become synonymous with the disease. In 1893 the substantia nigra of the basal ganglia was identified as an area of disease for Parkinson’s. Examination with the naked eye reveals a lack of black pigment in this portion of the brainstem. Subsequent follow up with the microscope showed a deterioration of the nerve cells in this area. The circuitous relationship between the substantia nigra and the basal ganglia explains many of the symptoms of Parkinson’s disease. Today the cause of the disease remains unknown, however, the biochemistry is well documented and recently discovered neurotoxins have us hot on the trail of this disease. Portions of the cerebellum are involved in the control of posture and balance and also modulate voluntary movement. The basal ganglia and the cerebellum interact with the cerebral cortex through a series of feedback circuits. The dentate and interpositus nuclei of the cerebellum project to the ventral lateral nucleus of the thalamus, which also receives projections from the globus pallidus and the substantia nigra. Recent evidence indicates, however, that none of these projections overlap in the ventral lateral nucleus. The ventral lateral nucleus projects to the primary motor and supplementary motor areas of the cerebral cortex. In turn, the motor cortex and other regions of the cerebrum project to the striatum to enter the basal ganglia circuit. Moreover, the motor cortex projects to the pons to enter the cerebellar circuit, includ... ...c hope. Bibliography: 1. Barbeau, Andre and Fletcher McDowell L-Dopa and Parkinsonism, (F.A. Davis Company, 1970) 2. Calne, Donald B., Parkinsonism: Physiology, Pharmacology and treatment. (Edward Arnold Publishers LTD, 1970) 3. Langston, J. W., MPTP induced Parkinson’s syndrome. Science, Vol. 219, No.2, March 1983, 133-140 4. Pleet, A. B., Newly-diagnosed Parkinson’s disease: a therapeutic update. Geriatrics, Vol. 1, No. 47, January 1992, 24-29 5. Shoushu, Jiao, Long-term correction of rat model of Parkinson’s disease by gene therapy. Nature, Vol. 362, No. 2, April 1, 1993, 450-453. 6. Langston, J. William, The next frontier: Presymptomatic detection. Geriatrics, Aug. 1991: 5-7 7. Jenner, P. Clues to the mechanism underlying dopamine cell death in Parkinson’s disease. Journal of Neurology, Neurosurgery, and Psychiatry. (1989): 22-28