Legal Advice Essay Example | Topics and Well Written Essays - 1250 words

Legal Advice - Essay Example Factual Information In summary, Mr. and Mrs. Elliot (‘the Elliots’) made an application to their Council, on behalf of their son, Billy, for a grant for their son to study at a residential ballot school. The application was made on the following grounds: there were no comparable schools available within a reasonable proximity of their home; they were unable to pay the fees of the available schools; and, under the heading â€Å"other exceptional circumstances†, they argued that their son had been the victim of bullying at his local school due to his interest in ballot dancing. The Council rejected the application without having considered oral representations from the Elliots. The Grants Application Officer informed Mrs. Elliot, by telephone, that the application had been rejected because ballot schools had been excluded from the range of courses which were being funded. Mrs. Elliot was further informed that the Council never considered issues falling under "other exceptional circumstances" due to the ‘lengthy disputes’ which often resulted. The Grants Application Officer stated that in any event the Council had no duty to award a grant as they could exercise their discretion as they deemed appropriate in the circumstances. ... Word limit: 1500 (+/-10%) Legal Advice Introduction Mr. and Mrs. Elliot are seeking advice on the prospects of successfully applying for judicial review against a decision by their local authority (‘the Council’) to refuse their son a grant to study at a residential ballot school. This advice has been divided into the following sections: Factual Information; The Remit of Judicial Review; The Requirements of Judicial Review; Legal Analysis of the Issues; and Conclusion. Factual Information In summary, Mr. and Mrs. Elliot (‘the Elliots’) made an application to their Council, on behalf of their son, Billy, for a grant for their son to study at a residential ballot school. The application was made on the following grounds: there were no comparable schools available within a reasonable proximity of their home; they were unable to pay the fees of the available schools; and, under the heading â€Å"other exceptional circumstances†, they argued that their son had been the victim of bullying at his local school due to his interest in ballot dancing. The Council rejected the application without having considered oral representations from the Elliots. The Grants Application Officer informed Mrs. Elliot, by telephone, that the application had been rejected because ballot schools had been excluded from the range of courses which were being funded. Mrs. Elliot was further informed that the Council never considered issues falling under "other exceptional circumstances" due to the ‘lengthy disputes’ which often resulted. The Grants Application Officer stated that in any event the Council had no duty to award a grant as they could exercise their discretion as they deemed appropriate in the circumstances. In light of the above, the Elliots seek advice on the

Pharmacological rationale for the use of beta blockers and nitrates in the treatment of patients with ischaemic heart disease Essay Example for Free

Pharmacological rationale for the use of beta blockers and nitrates in the treatment of patients with ischaemic heart disease Essay The goals of treatment in acute myocardial infection are the restoration of blood flow to the coronary arteries and salvaging as much as possible of a functional myocardium. Nitrates and betablockers are some of the main medications used in the management of acute myocardial infarction. Nitrates are beneficial due to their vasodilator effect. Nitrates are metabolized to nitric oxide in the endothelium of blood vessels (Rubenstein et al, 2006, pp261). The nitric oxide has the effect of relaxing vascular smooth muscle causing the blood vessel lumen to dilate. Vasodilation leads to a reduction in cardiac afterload and preload. This decreased the oxygen requirements of the myocardium. Vasodilation in the coronary arteries leads to an improvement in the flow of blood through the partially obstructed coronary vessels and also through the collateral vessels. Nitrates reverse the vasoconstriction that occurs during coronary occlusion (ACC/AHA, 2006). When administered intravenously or sublingually, nitroglycerin has a rapid onset of action. Evidence for the use of nitroglycerin has shown substantive benefit in the long term following therapy for MI. It is useful in such cases when there is no residual ischemia or a severe pump dysfunction (McInnes, 2008, pp255). The use of nitroglycerin is however limited by side effects such as headache, low blood pressure and tachyplaxis (Reid et al, 2006, pp62-63). The tolerance to nitrates can be overcome by providing a nitrate-free interval of eight to twelve hours or by increasing the dose of nitrates. Beta blocker therapy is usually initiated within twelve hours of the start of myocardial infarction symptoms and usually continues for an indefinite period of time. Betablockers are started intravenously and then continued orally with the dose being titrated upward until the maximal dose that can be tolerated (Mozayani and Raymond, 2004, pp220-221).Treatment using a beta blocker has the effect of decreasing the occurrence of ventricular arrhythmias, reinfarction, and recurrent ischaemia. When given early enough, the beta blockers also reduce the size of the infarct and have overall reduce short-term mortality associated with myocardial infarction (ACC/AHA, 1999, pp). Beta blockers act by decreasing the force and rate of myocardial contraction. This decreases overall myocardial oxygen demand and with reduced oxygen supply, there is minimized myocardial death and injury (Roach and Ford, 2006, pp 350). Betablockers inhibit the sympathetic actions mediated by epinephrine. In blocking the sympathetic nervous system, beta blockers lead to a release of renin that in turn causes a reduction in the aldosterone release which causes the blood pressure to fall. They reduce the effect of physical exertion or excitement on the heart rate and also reduce the force of contraction as well as dilation of blood vessels (Mozayani and Raymon, 2004, pp224). The antianginal effects of the betablockers result from inotropic and chronotropinc effects that reduce the workload of the heart and the oxygen demand of the cardiac tissue. The negative chronotropic properties of beta blockers are responsible for the lifesaving property of control of heart rate. Betablockers have a number of adverse effects. Heart failure is the most recognized amongst this and the most serious. Other side effects include bronchospasm and bradycardia. The benefits in reduction of the risk for reinfarction and mortality however outweigh the side effects thus there are no absolute contradiction to the use of beta blockers in myocardial infarction. In addition to beta blockers, statins are also given for the purpose of lipid management. High LDL cholesterol levels are likely to increase incidents of acute myocardial infarction (Bolooki, 2009). Other hypertensive drugs helpful in controlling blood pressure Other treatments that can be used in the management of acute myocardial infarction include angiotensin converting enzyme inhibitors class of drugs which have been shown to decrease the mortality rates of patients who have reduced left ventricular ejection fraction. ACEIs reduce myocardial afterload by causing vasodilation. ACE Inhibotros also reduce the size of myocardial infarction and improve the remodeling of the ventricles. These effects have a benefit in reducing the mortality and morbidity of patients post infarction (American Family Physician, 2001, p1). Patients who cannot tolerate the ACEIs there Angiotensin receptor blockers are used. The angiotensin receptor blockers act by causing vasodilation and reducing the secretion of vasopressin. The angiotensin II receptor blockers also Case Presentation: Management of the patient Initial treatment for acute myocardial infarction is directed toward restoring perfusion so that the as much of the jeopardized myocardium as is possible can be salvaged. One of the ways through which this can be achieved is through thrombolytic therapy. Thrombolytic therapy is administered within twelve hours of the beginning of the symptoms (McInnes, 2008, pp255). Prehospital thrombolysis is indicated when there time of call to arrival will probably be over thirty minutes (ACC/AHA, 2006, pp240-241). The aim of thrombolytic therapy is to restore circulation through a blood vessel that has been occluded by a pathological embolus or thrombus. There is however a risk for bleeding complications especially with aspirin administration (Antithrombotic Trialists (ATT) Collaboration, 2009, pp1851). The potential for haemorrhaging increases with age, thus careful consideration is important in Andrew’s case (he is 70years old). Andrew will also have aspirin administered to him. The aspirin can be chewed or dispersible.   Aspirin has antiplatelet activity which interferes with platelet cohesion and adhesion an effect which benefits all patients with coronary syndromes (Mozayani and Raymond, 2004, pp338-339). Clopidogrel can be combined with low dose aspirin in cases of myocardial infarction with ST-segment elevation (Reid et al, 2006, pp61).The patient should also be put on supplemental oxygen to ensure that the red blood cells are fully saturated to the maximum carrying capacity. This consideration is important because myocardial infarction impairs the function of the heart in circulation which could lead to decreased oxygen uptake. To determine what treatment is appropriate it is important to view MI as part of a wide spectrum of coronary syndromes (ACC/AHA, 2006, pp238). This spectrum includes ST elevated myocardial infarction; non ST elevated myocardial infarction and unstable angina. Those patients who persistently have an elevated ST are considered for reperfusion therapy (ACC/AHA, 2006. pp238-239). Andrew is one of these hence thrombolyis is a very significant factor in his treatment process. For those who there is no ST elevation, this indicates that there may be no myocardial injury. Thus such a patient may not require immediate thrombolysis but can receive anti-ischemic therapy. The initial focus of the ECG is to determine whether there is an ST elevation or not. Once identified, then thrombolysis should be started. Because the pain from MI is intense, it requires adequate and prompt analgesia. The agent of choice for pain management is morphine sulfate. The morphine sulfate will be given at five to fifteen minute intervals. Precaution should be taken administering morphine as it has the likelihood of making hypotension worse which Andrew has. Additionally it also has the side effect of nausea which can lead to an increase in nausea. Since morophine increases the incidence of nausea, it should be administered with an anti-emetic. When myocardial ischaemia is reduced, the patient’s pain is also reduced, thus nitrates, oxygen therapy and betablocker agents all serve to complement the effect of morphine. Nitroglycerin should also be administered as it helps to relax the smooth muscles of vessels causing their dilation. It can be administered intravenously or sublingually. These modes provide a rapid onset of action. Nitroglycerin has its serum concentrations increased by aspirin thus dose adjustment may be necessary when giving both nitroglycerin and aspirin. Specific prehospital care will thus include, obtaining intravenous access, providing supplemental oxygen and providing pulse oximetry to monitor oxygen saturation levels. Immediate administration of aspirin will then follow coupled with administration of nitroglycerin to reduce the chest pain. Additionally, telemetry and a prehospital ECG will be provided for monitoring of the patient’s cardiac activity. Blood will also be taken for renal function tests, electrolytes, clotting screen, cardiac enzymes, C reactive protein, glucose, lipids and full blood count. Precaution however needs to be taken in administering nitroglycerin as Andrew already has a low systolic blood pressure. The patient is in hypotension with a blood pressure of 90/60 mmHg. Questions to ask the wife and patient Some of the questions that Andrew or his wife may be asked relate to compliance with the treatment that has been prescribed for him. Other questions include any life style habits that he may have. There is a possibility for difficulty in compliance with treatment due to the long term nature of the medication such aspirin and the beta blockers. Andrew will thus be asked about his compliance to the medication to find out whether he has been taking the medication as prescribed. It is also important to find out what effects the medication have when the patient takes them; that is does he feel relieved, does he have symptoms of nausea, haemorrhaging and   unawareness of hypoglycaemia. These are important to identify as they are some of the side effects of the drugs that could have a negative impact on his adherence to treatment. It is important for Andrew to maintain his lipid levels at a low point so other questions will revolve around the patient’s lifestyle such as whether he has modified his diet to decrease the intake of foods high in cholesterol, whether he is taking the statins to reduce cholesterol levels and whether he smokes or not and whether he has been participating in exercise. References ACC/AHA, 1999, ACC/AHA Guidelines for the Management of Patients with Acute Myocardial Infarction, 1999, A report of the American College of Cardiology/American Heart Association Task Force on Practice Guidelines (Committee on Management of Acute Myocardial Infarction). J Am Coll Cardiol. 34: 1999; 890-911. American Family Physician, 2001, Use of ACE Inhibitors in Treating Acute MI, available at http://www.aafp.org/afp/20000501/tips/4.html ACC/AHA, 2006, ACC/AHA clinical performance measures for adults with ST-elevation and non-ST-elevation myocardial infarction: a report of the American College of Cardiology/American Heart Association Task Force on Performance Measures (Writing Committee to Develop Performance Measures on ST-Elevation and Non-ST-Elevation Myocardial Infarction). J Am Coll Cardiol. 47: 2006; 236-265 Antithrombotic Trialists (ATT) Collaboration, 2009, Aspirin in the primary and secondary prevention of vascular disease: collaborative meta-analysis of individual participant data from randomised trials, Lancet.  May 30  2009; 373(9678) pp1849-1860 McInnes G, 2008, Clinical Pharmacology and therapeutics of hypertension, Elsevier Health, ISBN-13: 978-0-444-51757-9 Mozayani A and Raymon LP, 2004, Handbook of drug interactions: a clinical and forensic guide, Humana Press Reid JL, Rubin PC and Walters RM, 2006, Lecture notes: clinical pharmacology and therapeutics, Wiley-Blackwell Roach SS and Ford SM, 2006, Introductory Clinical Pharmacology, Lippincott Williams and Wilkins Rubenstein D, Wayne D and Bradley, 2003, Lecture notes on clinical medicine, Wiley-Blackwell

Sterling Engines :: physics sterling engine

The Sterling heat engine was invented by Robert Stirling in 1816. He was a reverend in the Scotland who built heat engines in his home workshop. His Heat Economiser was patented in 1816. The engine incorporates ideas of reduced fuel consumption compared with the current steam engines. Further development to the engine happened when his younger brother suggested using pressurized gas as the working fluid. Additional patents in 1827 and 1840 were for improvement to the design. A closed cycle with external heating engine that has a power piston, a displacer to move the enclosed air between the hot and cold ends a regenerator in now called a Stirling Cycle Engine. Air in the engine is cyclically heated (by an alcohol burner) and expands to push the power piston (shown in blue) to the right. As the power piston moves to the right, the yellow linkage forces the loose-fitting, red "piston" (on the left half of the machine) to displace air to the cooler side of the engine. The air on the cool side loses heat to the outside world and contracts, pulling the blue piston to the left. The air is again displaced, sending it back to the hotter region of the engine, and the cycle repeats. Stirling Engines work on a temperature difference between the hot end and the cooling fins. Any source of heat could be used. Refrigerant on the cold end may be needed for long term use or if the barrier conducts too much heat. On a finely machined Stirling engine, the temperature difference can be as low a just a few degrees- the heat from your hand can be enough to power the flywheel. Stirling Engines are most commonly found in waste heat recovery systems. Power plants that generate hot water could be used to power several heat engines for no additional cost after setup. However, the power generated by these engines would be only a fraction of what the steam turbine is putting out. Set up costs are high enough that waste heat recovery systems are not too common. Interests in heat engines may increase because they minimize the cost per unit energy being produced. For large scale power production, Stirling Engines are too expense to make. Given current energy shortages and rising environmental concerns, heat engines may become more attractive. The most common application of Stirling Engines is water pumping. Even Robert Stirling modified his engine to pump water from a stone quarry.

Montessori’s Observations Essay

†¢ Children make a match with mom/parent. This is the reason that consistency is such a key issue in early childhood development. Children feel comfortable with routine because they know what to expect †¢ Children need order. As above, when the environment has inherent structure and order, children feel safe. Children need to feel safe to explore their environment. †¢ Children have an innate desire to learn. Our brains are hard-wired to learn. Children will learn spontaneously. Our role is to facilitate this as much as possible without interfering in the natural learning patterns of each individual child. †¢ Children have a drive for spontaneous activity. Any person who has been near a young child knows this is true. In a Montessori environment, children are free to move about the classroom within the guideline of being respectful to others. †¢ Children must be active to gain self-discipline. When a child chooses a work from a shelf, does the work to the best of their ability and returns the work to the place that they found it. This is a completed work cycle. Adults often marvel at the child’s ability to focus on a task with such deep concentration. This is because they chose the work. It called to something within the child. No adult, parent or teacher could ever coach this concentration. It is innate within the child. Through the choosing of works and full completion of tasks, the child becomes self-motivated, self-disciplined and self-directed. †¢ Children learn through imitation and trial and error. This was not a new concept even one hundred years ago. However, Montessori utilized the principle. In a Montessori environment, the teacher/guide shows the child how to do the work. She then invites the child to do the exercise. The child may repeat the exercise as many times as they like. The way in which the child does the exercise gives the guide clues abou t the child’s development. †¢ Children learn best in a multi-sensorial environment. There is a lot of discussion these days concerning what kind of learners we are: i.e. auditory, visual, or kinesthetic. Most of us learn in a variety of ways. Montessori set up a multi-sensorial environment where she utilized didactic materials to â€Å"educate the senses† that were originally designed to test the senses. Montessori children learn to not only look, but see, not only listen but hear. Since all learning comes to us from our senses, this multi-sensorial approach enables children to comprehend at a deeper level. †¢ Children learn best when they get to put their â€Å"hands on† the materials. Rather than have a child sit at a desk and be lectured, Montessori felt that children would learn best if they were able to touch and manipulate the materials. This of course combines with the other observations that she made about how children learn. †¢ Children learn best in multi-age group settin gs. â€Å"Gifted and Talented† classrooms are beginning to make use of this model. Montessori noticed that children imitate and learn more easily from older children. Montessori classroom are set up in three-year cycles so that a child will come into a classroom as the younger child and progress to being the older child. As the younger child, they will learn more quickly, trying to emulate and keep up with the older children. As the older child, they become strong leaders. They will learn how to assist the younger child. This not only boosts their self-esteem and self-worth, but also gives them an opportunity to repeat exercises that they have already done and in doing so, gain a deeper understanding. †¢ Children have â€Å"sensitive periods† for learning. Human brains are designed to learn specific things at specific ages. A three-year -old child can become trilingual (by absorbing the languages in their environment) without difficulty. They will be able to keep the languages separate. This is not possible for the adolescent, who must work hard to gain a second language. (Most language programs do not begin until junior high school.) Each Montessori classroom, Infant/Toddler, Primary, Elementary and Adolescent are prepared with developmentally appropriate works. Montessori’s observations concerning the â€Å"windows of opportunity† for the development specific areas of abilities in language, math, cultural, social, physical continue to be corroborated by brain research. Dr. Montessori recognized that children have specific needs, the need to experience order, independence, movement, language, discipline, love and security. With true cooperation of school and home and a clear understanding of how to meet the child’ s needs, a healthy child will emerge.

Taxation Law Essay

1. The assessability or otherwise to Jino and Anna of the annual bonuses paid by Darling Bank to them. Consideration of the proximity of services or employment relationship, the importance of the donor’s motive and the status of gratuitous payments are relevant in determining whether the bonuses received are assessable income. We can determine that the bonuses satisfactorily fulfil the requirement that for the bonuses to be assessable they must â€Å"come in†. (tenant v smith) Natural incidents of employment will be income, because they arise from a service relationship and because they are an expected incident of the occupations. Kelly v DCT) Ultimately, it is the character of the payment in the hands of the recipient that is determinative (Scott) of income. The bonuses received by Jino and Anna were not mere gifts. The amount in Scott v FCT was a gift; it was gratuitous, not made in discharge of an obligation and not taken by the recipient as discharging an obligation and not income by ordinary concepts. The payments in Scott v FCT and Moore v Griffiths were ‘one-off’. The payments were in addition to entitlements under service agreements; the donor’s motive was to make a personal tribute and the payment was unexpected.While income generally exhibits recurrence, regularity and periodicity, it would be wrong to conclude they were necessary elements and that a ‘one-off’ payment in the nature of a ‘gift’ cannot be income. (demonstrated by Squatting Investment Co) In Moore v Griffiths, the bonus received was a testimonial or personal gift rather than a reward for services rendered by the taxpayer in the course of his employment. The payment had no foreseeable element of recurrence, and there was no knowledge or expectation on the taxpayer’s part that the payment would be made as a reward for rendering his services.A bonus payment is ordinary income for the purposes of subsection 6-5(2) of the ITAA 1997, which provides that the assessable income of a resident taxpayer includes ordinary income derived directly or indirectly from all sources, whether in or out of Australia, during the income year. The initial presumption, prima facie, a payment from taxpayer to recipient is not income (Hayes v FCT) may be displaced if in substance and reality the payment was a product of services.Ordinary income is typically regarded as including salary and wages and fees connected with employment or provision of services; the critical element being the connection with an earning activity. Amounts derived from employment or the provision of services are income. In FCT v Dixon, the amount taxpayer received was assessable because the receipts were of an income character, and the amount was an expected periodical payment arising out of circumstances, and also because it formed part of the receipts upon which he depended for regular expenditure.Similarly, the bonuses Jino and Anna received fulfille d 3 critical elements in FCT v Dixon; the payment was periodical, incidental to employment and relied upon for regular expenditure. In FCT v Harris, payments were unrelated to the length or quality of service, and were periodic yet unpredictable. Hence, they were unassessable as the critical elements in Dixon’s case were absent in Harris. In FCT v Kelly, the prize money the footballer received was held to be payments as income. Kelly was aware that the prize would be offered,S15-2 sets out that allowances and other things provided in respect of employment or services can be included in your assessable income. S15-2(1) states that â€Å"assessable income includes the value to you of all allowances, gratuities, compensation, benefits, bonuses and premiums provided†¦ in respect of†¦ any employment of or services rendered†. Hence, if the bonuses are consequently not considered ordinary income, it will still be regarded assessable under s15-2 as the amount that is assessable as ordinary income under s6-5 is not included in assessable income under s15-2(3).The key issue to consider is the ‘connection with earning activity’. It was for ‘work throughout the year’. The $100,000 bonuses can therefore be included in assessable income under s. 15-2 as a reward for personal exertion, even though the bonuses were unexpected and not relied upon by Jino and Anna (Moore). The bonuses were recurring, incidental to employment, of an ordinary kind. (Scott) There is direct nexus with employment; FCT v Cooke & Sherden is irrelevant because the holidays received did not represent income.There was no entitlement to alternative compensation if the holidays were not taken, and it was also not convertible into money. 2. Whether Jino and Anna are entitled to deductions for interest paid on the amount they redraw from their loan on the Darling Point property to partly finance their investment in the King Street property. ITAA97 S8. 1 (1) p rovides that you can deduct from your assessable income any loss or outgoing to the extent that â€Å"it is incurred in gaining or producing your assessable income†.Hence, Jino and Anna will be entitled to deductions for interest paid on the amount they redraw from their loan â€Å"to the extent† they are using it to finance their investment in the King Street property. Interest is characterised by the use of the funds; the fact that the original loan was for the Darling Point property is irrelevant. Consideration must be given to the redraw facility, that any fund used from the redraw is used to produce assessable income or for the business, and the interest on the portion of the fund will be deductible to that extent.In FCT v Munro, the deduction for interests were not permitted under s. 8-1 ITAA97. It was held that the â€Å"deductibility of interest depends on the purpose for which the principal is borrowed, a deduction in interest is not permitted when the borrow ed money is used for a purpose whereby no income is produced, even if the money is borrowed on the security of rent producing property†. The commissioner disallowed the taxpayer’s claim for deductions, on the basis that the borrowed moneys had not been applied exclusively to produce assessable income.The borrowed money had been applied for the benefit of the sons and hence interest was not incurred in gaining assessable income. Conversely, the purpose for which the principal amount of $400,000 Jino and Anna borrowed was for an investment in property that would produce rent. The fact that the Darling Point property was used as security for the loan as it was withdrawn from the ‘repayment redraw’ facility for residential property is irrelevant. Hence, Jino and Anna should be entitled to deductions for the 6% interest paid on the $100,000 withdrawal from the redraw facility.Steele v FCT considers whether there is sufficient nexus of residence with income produ ction; interest incurred before assessable income is derived is deductible if there is. It was established that the meaning of ‘assessable income’ in the first limb of s51(1) is summarised in Fletcher & Ors v FCT (1991) 173 CLR. Assessable income is to be â€Å"construed as an abstract phrase which refers not only to assessable income derived in that or in some other tax year but also to assessable income which the relevant outgoing ‘would be expected to produce’†¦Ã¢â‚¬ .The 6% interest withdrawn from their loan is incurred before assessable income is derived hence is deductible. 3. Appropriate tax treatment of the lump sum payout to Thomas from both Jino and Anna’s perspective and from Thomas’s perspective From Jino and Anna’s Perspective TR 2005/6 1. This Ruling explains the circumstances where it is considered that: (a) a lease surrender receipt is assessable income under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997); and (b) a lease surrender payment is deductible under section 8-1 of the ITAA 1997. . This Ruling also addresses the application of the provisions of the ITAA 1997 covering capital gains and capital losses (CGT). The first issue to consider is first considering the general deduction provision s8-1. Although the lump sum payout passes the 1st positive limb, based on Sun Newspaper Ltd v FCT, we can establish that the payout is not of revenue but of a capital nature. There are 3 matters to consider in determining whether the payout is on revenue or capital account. Footnote: pg 446 of casebook) Parallel to the features of transactions of the expenditure in Sun Newspaper, [1] (a) the payout was of a large sum intended to remove competition for Tony, (b) the payout was recurrent in the sense that the risk of a competitor arising must always be theoretically present, (c) the chief object of the †¦Ã¢â‚¬ ¦ Considering the general deduction provision s8-1, if the payout was reve nue, it would be deductible. However, the capital nature of the payout fails the negative non-capital requirement under s8-1.As Jino and Anna are not â€Å"carrying on a business of gaining or producing assessable income† (s8-1(b)) in leasing out the shop, it is still a capital gains tax and we must consider further provisions for specific deductions for capital expenditure. Jino and Anna were not obliged to lease the shop to receive rent because Thomas was already willing and happy to pay fixed rental of $3,500 per month for 5 years. Therefore, the $5000 is not deductible because it is not a loss, but rather a result of voluntary action. If it were a loss incurred, then the amount would be deductible.Second, for the lump sum payment to be deductible, the expense has to be related to producing assessable income. Herald and Weekly Times Ltd v FCT derives the notion ‘incurred’, as â€Å"the expenditure (legal fees) incurred by the taxpayer was wholly and exclusive ly expended in gaining or producing its assessable income and was therefore deductible under s23(1)(a). † Since the $5000 payment was to terminate Thomas’s lease and provide an opportunity for Jino and Anna to obtain $500 more in monthly rent, it can be seen as being incurred to gain assessable income from the new lessee Tony.Consequently, the expense of $5,000 is deducted by straight line method over five years. Thomas’s Perspective The amount paid to Thomas can either be capital in nature where â€Å"the lease formed part of the profit-yielding-structure of the lessee’s business† or it could be income which â€Å"arises in the course of business activity†. If the compensation payment lead to the cancellation of business leaving the profit-making structure permanently impaired, then it constitutes as a capital gain. Considering Heavy Minerals (1966) Californian Oil ProductsIn Van den Bergs Ltd v Clark (1935), the House of Lords held that â⠂¬Å"the sum received by the taxpayer†¦ on the termination of the arbitration and in consideration of the taxpayer’s consent to termination†¦ was a capital receipt and shouldn’t be taken into account in computing the taxpayer’s liability to tax. † 4. Appropriate tax treatment of the waiver of Tony’s first month’s rental from both Jino and Anna’s perspective and from Tony’s perspective Jino and Anna’s perspective No money involved – agreement Not meant to pay each other money. Tony didn’t pay out any rent and anna didn’t receive.No money exchanged therefore first month no assessable income as no exchange. For tony didn’t pay out any rent therefore no deduction Tony’s perspective Orica Reduction in expenditure can not be income according to ordinary concepts assessable under s25(1). There was no profit or gain made as a result of the taxpayer entering into arrangements which was à ¢â‚¬Ëœa singular transaction, not part of the regular means whereby the taxpayer obtained returns’. Lees & Leech Even if it was assumed the payment received by taxpayer constituted a profit or gain, the payment was not received by it in the ordinary course of carrying on its business.TR 93/6 1. This Ruling is concerned with those arrangements which are used to reduce the interest payable on a customer's loan account. These are commonly referred to as ‘interest offset arrangements' but are called ‘loan account offset arrangements' in this Ruling. These products are generally structured so that no interest is derived by the customer and therefore the customer is not liable to pay income tax in respect of the benefit arising from the account. This Ruling: †¢ outlines the manner in which acceptable loan account offset arrangements usually operate; and †¢ xplains the limits on acceptable arrangements. 5. The appropriate tax treatment of the early repayment pe nalty from both Jino and Anna’s perspective and from Tony’s perspective TR 93/7 A penalty interest payment is generally deductible under subsection 51(1) if: (a) the loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose; and (b) the payment is made in order to rid the taxpayer of a recurring obligation to pay interest on the loan, where such interest would itself have been deductible if incurred.Where the repayment of loan moneys borrowed for the purpose of producing assessable income is secured by mortgage, penalty interest payable on an early repayment which effects a discharge of the mortgage will generally be deductible under section 67A. 5. Penalty interest is not expenditure incurred in borrowing money so as to be deductible under section 67. 6. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account unde r Part IIIA of the ITAA in calculating the amount of any capital gain or capital loss arising on the disposal.Subsection 51(1) provides that: â€Å"all losses and outgoings to the extent to which they are incurred in gaining or producing the assessable income, or are necessarily incurred in carrying on a business for the purpose of gaining or producing such income, shall be allowable deductions except to the extent to which they are losses or outgoings of capital, or are of a capital, private or domestic nature, or are incurred in relation to the gaining or production of exempt income. 9. Generally speaking, provided loan moneys were borrowed for the purpose of gaining or producing assessable income or for use in a business carried on for that purpose, penalty interest payable on early repayment of the loan will, unless it is of a capital nature, qualify for deductibility under subsection 51(1). This will commonly involve borrowings used to acquire an income-producing asset or to p rovide working capital to operate a business. 10.In the case of such borrowings, the central issue is whether penalty interest payments are â€Å"losses or outgoings of capital, or of a capital†¦ nature†. If so, then they will not be deductible under subsection 51(1), but may be deductible under sections 67 or 67A. 11. We do not consider that so-called penalty interest is, in fact, in the nature of interest. This is so even if the loan agreement uses the term â€Å"penalty interest†. The description of an item used in any relevant agreement is not conclusive of its character (refer FC of T v. Sth. Aust.Battery Makers Pty. Ltd. (1978) 140 CLR 645 at 655; 78 ATC 4412 at 4417; 8 ATR 879 at 884 per Gibbs ACJ and Cliffs International Inc. v. FC of T (1979) 142 CLR 140 at 148; 79 ATC 4059 at 4064; 9 ATR 507 at 512 per Barwick CJ). To call a payment â€Å"interest† does not conclusively determine that it in fact answers that description. Nor does it prevent the pa yment from being an outgoing of a capital nature. 12. Interest is considered to be â€Å"compensation to the lender for being kept out of the use and enjoyment of the principal sum†: see FC of T v.The Myer Emporium Ltd. (1987) 163 CLR 199 at 218; 87 ATC 4363 at 4371; 18 ATR 693 at 702). Penalty interest is not paid for the use of the lender's money. It is paid in respect of a period when the borrower has repaid the loan and does not have the use of the money (refer R. W. Parsons, Income Taxation in Australia at para. 6. 330) 13. The critical factor in determining the essential character of an outgoing is the character of the advantage sought by the making of the expenditure ( Sun Newspapers Ltd. v. FC of T (1938) 61 CLR 337 at 363 per Dixon J).Whether an outgoing is capital or revenue in nature â€Å"depends on what the expenditure is calculated to effect from a practical and business point of view† ( Hallstroms Pty. Ltd. v. FC of T (1946) 72 CLR 634 at 648 per Dixon J ). 14. As a penalty interest payment is a cost directly attributable to obtaining early repayment of a loan, the question to be answered is effectively: â€Å"what, from a practical and business point of view, is the advantage sought from an early repayment of the loan? † This is a question of fact to be answered on a case by case basis. 5. Where the advantage sought is the release from the contractual obligation to incur a recurrent liability to pay interest on the loan, and such interest would itself have been deductible, then the penalty interest payment is on revenue account ( FC of T v. Marbray Nominees Pty. Ltd. 85 ATC 4750; (1987) 17 ATR 93, Metals Exploration Ltd. v. FC of T 86 ATC 4505; (1987) 17 ATR 786). Such a payment does display certain capital indicia in terms of the tests enunciated by Dixon J. in the Sun Newspapers case (supra); i. e. t is a once-and-for-all type lump sum which eliminates a threatened disadvantage and thus produces a benefit of a lasting char acter for the taxpayer. Nevertheless, where the initiating cause for early repayment of the loan is a saving in future interest outlays, the payment is essentially revenue in character. 16. On the other hand, where the penalty interest payment is paid effectively as a price to rid the taxpayer of a burdensome capital asset or is otherwise incidental to the realisation of an asset, then it will generally be on capital account. 17.Where repayment of a loan is secured by mortgage, penalty interest payable on early repayment may be deductible under section 67A. Section 67A provides a deduction for expenditure (excluding principal or interest payments) incurred in connection with the discharge of a mortgage securing repayment of moneys borrowed for the purpose of producing assessable income. Unlike subsection 51(1), deductibility is not affected by whether the expenditure is capital or revenue in nature. As previously discussed, so-called penalty interest is not, in fact, in the nature o f interest, and is therefore not excluded on his basis from deductibility under section 67A. 18. Borrowing expenses which are on capital account and for that reason not deductible under subsection 51(1) may qualify for deduction under section 67. However, penalty interest is not â€Å"expenditure incurred†¦ in borrowing money† for section 67 purposes. These words, in the context of section 67(1), refer to a â€Å"cost† of borrowing; i. e. expenditure incurred in relation to the actual establishment of the relevant loan. The liability to pay penalty interest is first incurred after the money is borrowed, and is therefore not incurred in borrowing the money.The payment is not made pursuant to a contractual obligation which was incurred at the time of borrowing as an incident of establishing the loan (refer Ure v. FC of T 81 ATC 4100; (1981) 11 ATR 484). 19. Where penalty interest is paid upon repayment of a loan incidental to the disposal of an asset, the payment is not taken into account for Part IIIA purposes in calculating the amount of any capital gain or capital loss arising on the disposal. The payment would not be included in the cost base of the asset under section 160ZH.In particular, it is not within the categories of â€Å"incidental costs† of acquisition or disposal in subsections 160ZH(5) or 160ZH(7), and, as it is not in the nature of â€Å"interest† (see paragraphs 11 and 12 above), is not a â€Å"non-capital cost† under subsection 160ZH(6A). 22. Anne obtains a loan from a financial institution to purchase a rental property. Within the term of the loan Anne decides to sell the property. This requires her to repay the loan in order to discharge a mortgage over the property which secures the loan. In paying out the loan early Anne incurs a penalty interest payment. 3. The repayment of the loan, and the associated incurrence of the penalty payment, is a necessary incident of the sale of the property. A payment so connected to the realisation of a capital asset will be on capital account. The payment is therefore not deductible under subsection 51(1). The payment will, however, qualify for deductibility under section 67A as expenditure incurred in discharging a mortgage. 6. The CGT effects for Jino and Anna of the sales of the Darling Point apartment and of the King Street Property ———————–

Timeline of U.S. and Soviet Relations

Timeline of U.S. and Soviet Relations Through most the final half of the  20th century, two superpowers, the United States and the Soviet Union, were embroiled in a struggle- capitalism versus communism- and a race for global domination. Since the fall of communism in 1991, Russia has loosely adopted democratic and capitalist structures. Despite these changes, remnants of the countries frosty history remain and continues to stifle U.S. and Russian relations. Year Event Description 1922 USSR Born The Union of Soviet Socialist Republics (USSR) is established. Russia is by far the largest member. 1933 Formal Relations The United States formally recognizes the USSR, and the countries establish diplomatic relations. 1941 Lend-Lease U.S. President Franklin Roosevelt gives the USSR and other countries millions of dollars worth of weapons and other support for their fight against Nazi Germany. 1945 Victory The United States and Soviet Union end World War II as allies. As co-founders of the United Nations, both countries (along with France, China, and the United Kingdom) become permanent members of United Nations Security Council with full veto authority over the council's action. 1947 Cold War Begins The struggle between the United States and the Soviet Union for domination in certain sectors and parts of the world is dubbed the Cold War. It will last until 1991. Former British Prime Minister Winston Churchill calls the division of Europe between the West and those parts dominated by the Soviet Union an "Iron Curtain." American expert George Kennan advises the United States to follow a policy of "containment" toward the Soviet Union. 1957 Space Race The Soviets launch Sputnik, the first manmade object to orbit the Earth. Americans, who had confidently felt they were ahead of the Soviets in technology and science, redouble their efforts in science, engineering, and the overall space race. 1960 Spy Charges The Soviets shoot down an American spy plane gathering information over Russian territory. The pilot, Francis Gary Powers, was captured alive. He spent nearly two years in a Soviet prison before being exchanged for a Soviet intelligence officer captured in New York. 1960 Shoe Fits Soviet leader Nikita Khrushchev uses his shoe to bang on his desk at the United Nations while the American delegate is speaking. 1962 Missile Crisis The stationing of U.S. nuclear missiles in Turkey and Soviet nuclear missiles in Cuba leads to the most dramatic and potentially world-shattering confrontation of the Cold War. In the end, both sets of missiles were removed. 1970s Detente A series of summits and discussions, including the Strategic Arms Limitation Talks, between the United States and the Soviet Union led to a thawing of tensions, a "detente." 1975 Space Cooperation American and Soviet astronauts link the Apollo and Soyuz while in earth's orbit. 1980 Miracle on Ice At the Winter Olympics, the American men's hockey team scored a very surprising victory against the Soviet team. The U.S. team went on the win the gold medal. 1980 Olympic Politics The United States and 60 other countries boycott the Summer Olympics (held in Moscow) to protest the Soviet invasion of Afghanistan. 1982 War of Words U.S. President Ronald Reagan begins to refer to the Soviet Union as an "evil empire". 1984 More Olympic Politics The Soviet Union and a handful of countries boycott the Summer Olympics in Los Angeles. 1986 Disaster A nuclear power plant in the Soviet Union (Chernobyl, Ukraine) explodes spreading contamination over a huge area. 1986 Near Breakthrough At a summit in Reykjavik, Iceland, U.S. President Ronald Reagan and Soviet Premier Mikhail Gorbachev came close to agreeing to eliminate all nuclear weapons and share the so-called Star Wars defense technologies. Although the negotiations broke down, it set the stage for future arms control agreements. 1991 Coup A group of hard-liners stages a coup against Soviet Premier Mikhail Gorbachev. They take power for less than three days 1991 USSR's End In the final days of December, the Soviet Union dissolved itself and was replaced by 15 different independent states, including Russia. Russia honors all treaties signed by the former Soviet Union and assumes the United Nations Security Council seat formerly held by the Soviets. 1992 Loose Nukes The Nunn-Lugar Cooperative Threat Reduction program launches to help former Soviet states secure vulnerable nuclear material, referred to as "loose nukes." 1994 More Space Cooperation The first of 11 U.S. space shuttle missions docks with the Soviet MIR space station. 2000 Space Cooperation Continues Russians and Americans occupy the jointly built International Space Station for the first time. 2002 Treaty U.S. President George Bush unilaterally withdraws from the Anti-Ballistic Missile Treaty signed by the two countries in 1972. 2003 Iraq War Dispute Russia strongly opposes the American-led invasion of Iraq. 2007 Kosovo Confusion Russia says it will veto an American-backed plan to grant independence to Kosovo. 2007 Poland Controversy An American plan to build an anti-ballistic missile defense system in Poland draws strong Russian protests. 2008 Transfer of Power? In elections unmonitored by international observers, Dmitry Medvedev is elected president replacing Vladimir Putin. Putin is widely expected to become Russia's prime minister. 2008 Conflict in South Ossetia A violent military conflict between Russia and Georgia highlights a growing rift in U.S.-Russian relations. 2010 New START Agreement President Barack Obama and President Dmitry Medvedev sign a new Strategic Arms Reduction Treaty to cut the number of long-range nuclear weapons held by each side. 2012 Battle of Wills U.S. President Barack Obama signed the Magnitsky Act, which imposed U.S. travel and financial restrictions on human rights abusers in Russia. Russian President Vladimir Putin signed a bill, widely seen as retaliatory against the Magnitsky Act, that banned any United States citizen from adopting children from Russia. 2013 Russian Rearmament Russian President Vladimir Putin rearms the Tagil Rocket divisions with advanced RS-24 Yars intercontinental ballistic missiles in Kozelsk, Novosibirsk. 2013 Edward Snowden Asylum Edward Snowden, a former CIA employee and a contractor for the United States government, copied and released hundreds of thousands of pages of secret U.S. government documents. Wanted on criminal charges by the U.S., he fled and was granted asylum in Russia. 2014 Russian Missile Testing The U.S. government formally accused Russia of having violated the 1987 Intermediate-Range Nuclear Forces Treaty by testing a prohibited medium-range ground-launched cruise missile and threatened to retaliate accordingly. 2014 U.S. Imposes Sanctions on Russia After the collapse of the Ukraine government. Russia annexes the Crimea. The U.S. government imposed punitive sanctions for Russia's activity in Ukraine. The U.S. passed the Ukraine Freedom Support Act, aimed at depriving certain Russian state firms of Western financing and technology while also providing $350 million in arms and military equipment to Ukraine. 2016 Disagreement Over the Syrian Civil War Bilateral negotiations over Syria were unilaterally suspended by the U.S in October 2016, after a renewed offensive on Aleppo by Syrian and Russian troops. On the same day, Russian President Vladimir Putin signed a decree that suspended the 2000 Plutonium Management and Disposition Agreement with the U.S., citing the failure by the U.S. to comply with the provisions thereof as well as the U.S.' unfriendly actions that posed a "threat to strategic stability." 2016 Accusation of Russian Meddling in American Presidential Election In 2016, American intelligence and security officials accuse the Russian government of being behind massive cyber-hackings and leaks that aimed at influencing the 2016 U.S. presidential election and discrediting the U.S. political system. Russian President Vladimir Putin denied favoring the eventual winner of the political contest, Donald Trump. Former Secretary of State Hillary Clinton suggested that Putin and the Russian government meddled in the American election process, which led to her loss to Trump.

Free Essays on Restoration Review “The Last Supper“

Restoration Drama In my opinion the restoration of the â€Å"Last Supper† by Leonardo De Vinci was necessary to salvage at least part of Leonardo’s original work. I have always appreciated the character that years of patina add to furniture and probably would have appreciated the same in the â€Å"Last Supper†. If I were to have seen it prior to it’s restoration and was unaware of all the previous attempts I would have felt they should have left it alone and would have thought the restoration was too much. Keeping in mind that Barcilon did uncover some of Leonardo’s original work was worth the restoration. I do however believe that the retouching should have been done in the same mediums as the original works and a protective coating adhered for future preservation.... Free Essays on Restoration Review â€Å"The Last Supperâ€Å" Free Essays on Restoration Review â€Å"The Last Supperâ€Å" Restoration Drama In my opinion the restoration of the â€Å"Last Supper† by Leonardo De Vinci was necessary to salvage at least part of Leonardo’s original work. I have always appreciated the character that years of patina add to furniture and probably would have appreciated the same in the â€Å"Last Supper†. If I were to have seen it prior to it’s restoration and was unaware of all the previous attempts I would have felt they should have left it alone and would have thought the restoration was too much. Keeping in mind that Barcilon did uncover some of Leonardo’s original work was worth the restoration. I do however believe that the retouching should have been done in the same mediums as the original works and a protective coating adhered for future preservation....

The 8 Most Common SAT Writing Mistakes Students Make

The 8 Most Common SAT Writing Mistakes Students Make SAT / ACT Prep Online Guides and Tips I’ve worked with dozens of students as they studied for the SAT, and the writing section is often the most confusing for them.It tests a lot of grammar concepts youmay not havelearned in school or else haven’t studied in many years- even if you're an A student in English class, there are probably some rules tested on the SAT that you aren't familiar with. Happily, the test asks about the same few concepts over and over again, so there aren't that many topics you really need to know. Avoiding just a few of the most common mistakes students often make can really help your score. Let’s go through these common mistakes one at a time: Trying to listen for errors Not looking at all of the choices Misusing gerunds Allowing unclear antecedents for pronouns Fixing the original error but creating another Mixing upidioms Missing dangling modifiers Comparing non-equivalent nouns Feature image: Terrance Heath/Flickr #1: Trying to "Listen" for the Error The single biggest mistake students make on SAT Writing is assuming they'll be able to catch errors by ear. However, SAT English is very different than day-to-day spoken English: SAT Writing questions routinely contain phrases that sound finebut are actually wrong or sound weird but are actually correct. Avoid falling into this trap by making sure you know the key grammar rules you'll be tested on and how to approach the questions systematically. Check out our post on the secret to SAT writing for more details. #2: Not Looking at All of the Answer Choices Many students forget tocheck every answer choice before picking one, and this oversight really hurts their scores. SAT Writing questions often include more than one answer that seem like they could be correct, but there will be something significantly off about all but one of them (or, in the case of Identifying Sentence Errors, only one will include a real error, even if some of the other choices seem weird). On SAT writing questions, make sure to always read the entire sentence, the question (for Improving Paragraphs), and all of the answer choices. Image: thisisbossi/Flickr #3: Misusing Gerunds Gerund (-ing verbs) errors are some of the most common on the SAT Writing, and most students don't understand how to use them correctly. Let's clear up some gerund-related misconceptions: Gerunds aren't actually verbs, they're nouns.Gerunds represent the action that the verb describes. Gerunds seem correct, but they often indicate an error. Watch out especially for "being," which is almost always wrong when it appears. Gerunds errors on SAT writing are much more common than you might think.A lot of SAT writingadvice treats gerund issues as relatively rare, but they are actually quite common, because gerundsare involved in so many different types of questions. Here are the three major types of SAT writing questionsthat involve gerunds: Wordiness. Gerund use in Improving Sentences questions often indicates overly wordy constructions. Consider whether there's a more straightforward way to phrase the sentence. Parallelism. A list of gerunds often indicates a parallelism error- check to make sure all the items in the list are the same form. Fragments. Sometimes you'll see a gerund used in place of a main verb, creating a fragment. You can findmore general info about gerunds in our guide to verb forms and tenses. #4: Allowing Unclear Antecedents for Pronouns Pronoun agreement issues are another extremely common error. The simpler ones are easy to spot: you'll probablynotice something's wrongif a sentence uses "him" to refer to "Mrs. Smith." Slightly more complicated, and much more common, are the questions thattest you on whether you can recognize if a pronoun should be plural or singular. For example, is "Every child must bring their own notebook" or "Every child must bring his or herown notebook" correct? It's the latter because "child" is singular and "their" is plural. The trickiest pronoun agreement questions, however, deal with absent or ambiguous antecedents. (Antecedentsare the nouns that pronouns take the place of.) These errors occur when it isn't clear what noun a pronoun is referring to. For example: Incorrect:Jose and his dadwere concerned about whether he could finish his project. Correct:Jose and his dadwere concerned about whether Josecould finish his project. The first sentence is incorrect because it's unclear who he is (it could be either Jose or his dad), and the second one fixes the errorby specifying that it's Jose'sproject. The key rule to remember for pronoun questions is that every pronoun- including words like which and that- must have a clear noun antecedent. If you're confused about these concepts,you shouldread this full breakdown of everything you need to know about pronouns for SAT writing. Image: Topher McCulloch/Flickr #5: Fixing the Original Error but Creating Another On Improving Sentences questions, you need to make sure that you don't inadvertently create a new issue when you solve the original error. Two key points: Make sure to read all of the choices and pick thebestanswer, not just whichever one seems acceptable. Avoid overly complicated or wordy answers- the rightanswer is generally the shortest grammatically correct option. For a more in depth discussion of how to systematically approach these questions, take a look at our guide toImproving Sentences questions. #6: Mixing UpIdioms Idiom questions are tricky because they're the one exception to rule number one: you usually have to judge them based on what sounds right. However, idiom questions only test specific types of constructions: matching verb and preposition pairs and choosing between gerunds and infinitives (to + verb). Let's look at an example of the first type: Incorrect:Isabella wants to go atDisneyland to ride the Space Mountain coaster. Correct:Isabella wants to go toDisneyland to ride the Space Mountain coaster. "Go to," not "go at," is the correct expression. Here's the sameexample sentence but witha gerund versus infinitive issue: Incorrect:Isabella wants goingtoDisneyland to ride the Space Mountain coaster. Correct:Isabella wants to go toDisneyland to ride the Space Mountain coaster. Keep in mind that questions about idiomatic expressions are limited to these two types of phrases. If you see a weird-seeming word or phrase that doesn't fall into either category, it's probably correct (unless, of course, you can find another specific problem with it). You can find more details on idioms, including a full list of common ones, here. Image: Andy/Flickr #7: Missing Faulty Modifiers Dangling modifiers are a relatively common topic on SAT Writing that can be very tricky to spot because they aren't obviously incorrect. This type of error occurs when a descriptive phrase at the beginning of a sentence isn't immediatelyfollowed by the noun it's modifying. For example: While tending to the garden, a snake appeared, startling Lola. This sentence mayseem fine, but it implies that the snake is tending the garden, which doesn't make much sense. Modifiers must always be next to the thing that they're modifying. Let's look at a corrected version of the sentence: While tending to the garden, Lola was startled by the appearance of a snake. Now the modifier "while tending to the garden" is appropriately placed next to Lola, the person it's describing. Most faulty modifier questions are structured like this example, but for further exploration of modifier errors, see our full poston the topic. #8: Comparing Non-Equivalent Nouns Illogical comparisons are challenging because like dangling modifiers they don't come up that much outside of SAT Writing. Luckily, these questions follow a single basic rule: you can only compare equivalent things. For example, you can compare a golden retriever and a pug, because they're both types of dogs, but not a golden retrieverand a pug's face, because one if a type of dog and the other is a dog's face. Let's look at a sentence: Boulder High's trackteam is much faster than Fairview High. What is the comparison between? "Boulder High's track team" and "Fairview High." That comparison doesn't actually make sense: the sentence is trying to say thatBoulder High's track team is faster thanFairviewHigh's track team, not faster thanFairview High. The correct version of the sentence specifies this fact: Boulder High's trackteam is much faster than Fairview High's. Now it's clear that we're comparing the two teams. Since you're likely to see at least one of these questions on the SAT, take a few minutes to read the complete explanation. What's Next? If you're worried about grammar rules, check out our guides to some of the other commonly tested topics like subject-verb agreement, pronoun case, and confusion of adjectives and adverbs. The Improving Paragraphs are a small but important part of SAT Writing. Make sure you know the best way to approach them. Do you often find yourself confused about the "No error" option? Learn how often it's correct and when you should pick it with our full analysis. Want to improve your SAT score by 160points? Check out our best-in-class online SAT prep program. We guarantee your money back if you don't improve your SAT score by 160points or more. Our program is entirely online, and it customizes what you study to your strengths and weaknesses. If you liked this Writing and grammar lesson, you'll love our program.Along with more detailed lessons, you'll get thousands ofpractice problems organized by individual skills so you learn most effectively. We'll also give you a step-by-step program to follow so you'll never be confused about what to study next. Check out our 5-day free trial:

Descriptive Statistics of the Business Model Project

Descriptive of the Business Model - Statistics Project Example Descriptive Statistics of the Business Model From table 1.1, which gives Descriptive Statistics, the mean of driving distance for the current model is 272.85 and that of new model is 269. Hence the mean of the new model is 3.85 lower than the mean for current model. The standard deviation of the current model and new model are 9.81 and 11.434 respectively. Coefficient of variation is a measure of reliability and it depicts the consistency of a series of data. If it is lower for a series of data, then the series is considered to be more reliable than the series which has relatively greater coefficient of variation. It is computed as SD divided by mean multiplied by 100. It is expressed in percentage. When we evaluate the coefficient of variation for both the models, the coefficient of variation is 3.6% for the first model and 4.25% for the second model. Hence the current model seems to be more reliable than the new model. To test whether this difference of 3.85 is significant or not we perform independent t-test. To know the ext reme values (both current and new model) both upper 5 and lower 5 values, the following table 1.2 is given. From graph 1.1, Boxplots allow us to compare each group using a five-number summary: the median, the 25th and 75th percentiles, and the minimum and maximum observed values that are not statistically outlying. Outliers and extreme values are given special attention The heavy black line inside each box marks the 50th percentile, or median, of that distribution.

Research paper Example | Topics and Well Written Essays - 1500 words - 15

Research Paper Example All these present the social welfare of different people in the determination of the inequality levels within communities. The impacts of inequalities of all sorts leave life unbearable on the disadvantaged and marginalised. All forms of inequality have a root cause in the social situations within the respective environments. The people in the marginalised communities lack economic incentives in their places of residence to cater for their medical, educational, income and economic disparities. Once a person is deprived of the economic incentives by state or authorities in the same capacity, the person will find it hard to get all the possible assets to reduce the value of life economically. Such situations can be triggered by political reasons, geographical locations of the homes, and race or ethnicity (Rosenblatt 237). The problems linked to inequalities are very severe and detrimental in the lives of persons affected. The major outcomes of inequalities are poverty to the marginalised communities, death due to the diseases related to food shortages or imbalanced diets, lack of finances and economic support to fight away diseases in such marginalised areas of the world. There is also a lack of support to help in the fight against diseases; hence, likely to cause great harm to the people, their social lives, their environments and their entire lifestyles. This concept proves for the need to frequently address the issues and related concerns of inequality in the communities and social settings (Rosenblatt 240). The persistence of problems in societies is linked to the actions and trails of inequalities. The problems are deemed to be the potential results of the inequality issues in the societies (Baumert, Gabriel and Rainer 1354-1359). Discrimination of people based on the social classes, race or ethnic group, age, gender, religion, geographical community of standards of morals in the societies, all leading to the misappropriation of economic benefits are

Outlook for International Monetary System Essay

Outlook for International Monetary System - Essay Example The system was designed to ensure a world of full employment and economic growth. Exchange rates are assumed to reveal fundamental supply as well as demand conditions, which, sequentially, ought to be associated with fundamental macroeconomic and other primary factors. Undeniably, the academic literature offers constructive confirmation of the relationship between exchange rates and basics in the long term. Nonetheless, exchange rates frequently diverge considerably from values implied by fundamentals and equality conditions in the short term, even in well-functioning markets (Sarno and Taylor, 2002). The cut off between short-term exchange rate levels as well as macroeconomic basics may make a position for sterilized involvement, which affects the exchange rate mostly through its impact on the prospect, risk premiums, as well as order flow. Especially, sterilized intervention can be used to stop unnecessary exchange rate movements resulting from short-term shocks that do not influence fundamental macroeconomic conditions. For economies experiencing macroeconomic imbalances or structural weaknesses, intervention can assist for the time being effortlessness exchange rate pressures merely if there is a reliable commitment to, and tangible progress on, macroeconomic as well as structural adjustments. A crucial element in international monetary reform is the improvement in the balance of payments adjustment process. There is widespread agreement that this improvement requires more flexible exchange rates than under the Bretton Woods system, and the Jamaica agreement legitimizes flexible rates. Yet there have been objections that greater exchange rate flexibility will be detrimental to the less developed countries, as well as claims that the LDCs have already been injured by the Smithsonian realignment of exchange rates in December 1971, the February 1973 dollar devaluation, and the floating of major currencies thereafter.  Ã‚  

Human Resources - Attraction and recruitment Case Study

Human Resources - Attraction and recruitment - Case Study Example One of the ideal attraction strategies is to use their online presence to get the attention of potential workers. Websites not only provide businesses with worldwide exposure, they also are convenient platforms for target individuals to access the business. In the case of Pearson Publication, a website will enable potential workers get access to the kind of services offered by the company to its customers. They will be able to gauge the level of skills needed as well as what is expected of workers in the organization. The online strategy to attract more workers is ideal for the fact that it is able to attract people from all walks of life (Nankervis, Compton and Morrissey, 2009). The company will therefore be able to have a wide range of work pool, representing people from different backgrounds, and who can reach out to the diverse customer base that the company serves. Another way through which Pearson Publications can attract high level workers is by carrying out open house sessions in the areas where its services are (Hor, Keats and Holmes, 2008). These open house sessions can be carried out in university and high school career days or during any other sessions that are designed to get the public to know more about different organizations. These sessions are quite effective in helping potential employees gain first hand information about the company and the kind of professionalism it expects from its employees. Recruiters attending these sessions are also able to gauge the expertise of potential employees before they actually employ them. One disadvantage of this kind strategy is the fact tat it only reaches a limited number of people (Nankervis, Compton and Morrissey, 2009). Through these open house sessions, Pearson Publications can get any employees they need to help them achieve their objectives in a certain business area. Target

Power in my life Essay Example | Topics and Well Written Essays - 250 words

Power in my life - Essay Example Likewise, many a time, I have expended collaborative power to carry out teamwork with my peers and classmates. Transcendent sources of powers have also proved very useful to me, in the form of parental support. I have seen many leaders of impeccable personality use different sources of power. Particularly, I know both Abraham Lincoln and Woodrow Wilson used personal, collaborative, institutional, positional, ideological and transcendent powers, among others. For instance, Lincoln and Wilson used personal and positional power to end the use of slave labor and the unlawful hegemonic state aggression that had precipitated World War I, respectively. According to Tamanaha, collaborative sources of power were used by Lincoln rallying the Republicans to vote against the use of slave labor which was rampant among Southern states. Both Lincoln and Wilson heavily relied on transcendental sources of power, as they were Separate Baptist and Presbyterian, respectively. Ideological sources of power proved very useful for their quest in social justice, since Wilson believed in mutual respect among states as international players while Lincoln believed in the abolition of slavery as being crucial to America’s full emancipation (775). Alongside the ones I am currently using, the sources of power I expect to use in the future are ideological, expert, institutional and positional power. This is because, by the time I get into employment, I will have become ideologically mature, and having immense expertise and positional power needed to muzzle through positive socioeconomic changes into fruition. These forces are not at all coercive, but cooperative in nature. In them, there is no use of instruments of coercion to effect change. Instead, all of them heavily rely on the art of persuasion and teamwork, in order to

E-Law, Jurisdictions, Contracts Essay Example | Topics and Well Written Essays - 3000 words

E-Law, Jurisdictions, Contracts - Essay Example While the question of an infringing trademark may be easily established in this case since the logos so closely resemble each other, it is a more difficult matter to establish the jurisdiction of Australian courts to deal with the legal issues of an infringing trademark. While specific jurisdiction may not apply in this case, it is possible that general jurisdiction may apply if Atherton’s products are accessible to customers in Australia, either online, through mail order or any other means of access. Any contract of purchase that is entered into by an Australian customer will entitle the case to be valid within Australian jurisdiction. Cyberspace has been defined as â€Å"the total interconnectedness of human beings through computers and telecommunication without regard to Physical geography.† (Gibson 1984) and â€Å"crime has ceased to be largely local in origin and effect† (Liangsiriprasert v United States). Crimes could be multifaceted and multinational, raising issues of local jurisdiction. In the case of DPP v Sutcliffe, the stalking victim and the effect of the accused’s actions occurred in Canada, but Australian Courts had necessary jurisdiction in the matter, due to exercise of personal jurisdiction based on conduct. This case demonstrates that in the case of serious crimes, the validity of local jurisdiction may be automatically established. Personal jurisdiction may also be exercised in cases that do not offend â€Å"traditional notions of fair play and substantial justice† (International Shoe v. Washington). However, this may not apply in Constance Anny’s case since th e matter concerns a potential business infringement of a trademark. Jurisdiction was a limiting factor in Macquarie Bank Limited & Anor v Berg, because the defendant was not in Australia and had not agreed to submit to the jurisdiction of New South Wales. The US website of the defendant contained derogatory material about the Plaintiff Company, therefore the Plaintiff sought to

Power in my life Essay Example | Topics and Well Written Essays - 250 words

Power in my life - Essay Example Likewise, many a time, I have expended collaborative power to carry out teamwork with my peers and classmates. Transcendent sources of powers have also proved very useful to me, in the form of parental support. I have seen many leaders of impeccable personality use different sources of power. Particularly, I know both Abraham Lincoln and Woodrow Wilson used personal, collaborative, institutional, positional, ideological and transcendent powers, among others. For instance, Lincoln and Wilson used personal and positional power to end the use of slave labor and the unlawful hegemonic state aggression that had precipitated World War I, respectively. According to Tamanaha, collaborative sources of power were used by Lincoln rallying the Republicans to vote against the use of slave labor which was rampant among Southern states. Both Lincoln and Wilson heavily relied on transcendental sources of power, as they were Separate Baptist and Presbyterian, respectively. Ideological sources of power proved very useful for their quest in social justice, since Wilson believed in mutual respect among states as international players while Lincoln believed in the abolition of slavery as being crucial to America’s full emancipation (775). Alongside the ones I am currently using, the sources of power I expect to use in the future are ideological, expert, institutional and positional power. This is because, by the time I get into employment, I will have become ideologically mature, and having immense expertise and positional power needed to muzzle through positive socioeconomic changes into fruition. These forces are not at all coercive, but cooperative in nature. In them, there is no use of instruments of coercion to effect change. Instead, all of them heavily rely on the art of persuasion and teamwork, in order to

Detroit Museum Research Paper Example | Topics and Well Written Essays - 500 words

Detroit Museum - Research Paper Example The longest day to visit the Museum is Friday when it remains open to visitors for full twelve hrs starting from 10am. I too visited it on Friday. DIA’s collection is among the largest art collections. The collection of DIA contains more than 60000 artworks from all over the world. The collection includes all sorts of works including cutting edge and classic work which enrich the perceptions of the visitors. In order to provide the visitors with an opportunity to spend quite some time in the DIA and gain a lot from the museum, DIA has built partnership with many hotels in the locality. The Museum Shop at DIA is full of wonderful accessories and gadgets. This is a place where visitors can find some of the extremely unique and fabulous accessories that are hard to find elsewhere. One of my most favorite pots that I purchased for $50 from the DIA Museum Shop is the Celadon Daisy Ginger Jar shown below: Celadon Daisy Ginger Jar at DIA Museum Shop (â€Å"Detroit Institute of Artsà ¢â‚¬ ). One of the popular exhibitions of the Detroit Museum is the zoo in which prints of animals are displayed which commenced on 23rd March this year. In the DIA collection, there are above 150 prints in total which comprise prints of peacocks, dolphins, and lizards.

William Preston Essay Example for Free

William Preston Essay The Half-Brothers is a short, realist, tragedy story, that illustrates the hardships that the poorer people had to undergo in the late Victorian period especially the hardships faced by widows and some of those around them. I think that the purpose of the story other than to entertain the reader is more to make people realise how difficult it is for people living in harsh conditions and to perhaps examine human relationships. I think that the genre of the story is perfectly suited to the purpose because of its realism and tragedy, I think that the reader is possibly affected emotionally even if the emotion felt is a slight feeling of happiness because they are not in the scenario faced by the fictional characters portrayed by the author Elizabeth Gaskell. Obviously the reader faced with such a tragedy would want to read all of the story and that is why I think that genre is well suited to this story. The story can be divided into six sections. The first section is the introduction, the second section is the development of the story, the third section is the climax, the fourth section is the narrator of the younger brother and the final section is the conclusion of the story. Many events take place in the story, in the introduction the story mentions the death of the eldest brothers farther, the story tells us that the narrators sister dies before he is born, it also tells us that the narrators mother did not cry at her daughters death but instead did not cry until the coming of the narrators half-brother were I quote, When my aunt came back from the funeral, she found my mother in the same place, and in the same place, and as dry-eyed as ever. So she continued until after Gregory was born; and, somehow, his coming seemed to loosed the tears, and she cried day and night, day and night, in the development of the story it tells the reader about how the narrators mothers job and how his mother had to end her job because of bad eyesight, this part of the story also tells about William Preston asking the narrators mother to marry him and her reaction to that, the narrators mother gets married and has a child early she then dies, with the farther blaming the narrators brother for hastening his brothers birth. In the climax the story tells the reader about the narrator leaving home and getting lost. In the rescue the narrator gets rescued by his elder brother but his older brother dies in the process. And in the conclusion of the story, the narrator tells the reader how his brother saved him, about the respect that his brother gains from saving his life and the sadness faced by everyone because of the way they treated his eldest brother. I think that the plot fits well into the structure because the structure and plot work up gradually to the tragic ending that concludes the story, that is why I think that the story can induce emotion into the reader because of the tragedy involved especially at the end. There are very few settings involved in this story, there is the home of the narrators mother at the beginning, the home of the narrator at his farther farm and the fells which the narrator describes it as, It looked dark and gloomy enough; but everything was so still that I thought I should have plenty of time to get home before the snow came down. And, The right path was clear enough in the daytime, although at several points two or three exactly similar diverged from the same place; but when there was a good light, the traveller was guided by the sight of distant objects, a piece of rock, a fall in the ground which were quit invisible to me now. This is where the narrator gets lost. I think that the narrator choose these settings because this is were the narrator grew up and so new the most about. I think these settings achieved the purpose of the story because the last setting illustrates the difficulty faced by the eldest brother to find the narrator at great risk. There are few main characters in this story, the narrator, his brother Gregory, his mother, his aunt fanny and his farther William Preston. The narrator describes himself as, I suppose I was a cleaver lad; at any rate, I always got plenty of praise; and was , as we called it, the cock of the school. He also says how everybody thinks of his brother, But everyone said he was stupid and dull, and this stupidity and dullness grew upon him.

Commentary on the Reader Response Method of Literary Analysis :: essays research papers

Commentary on the Reader Response Method of Literary Analysis Reader response criticism raises the question of where literary meaning resides- in the literary text, in the reader, or in the interactive space between text and reader. In other words the text itself has no meaning until it is read and interpreted by the reader. This analysis can take into account the strategies employed by the author to elicit a certain response from readers. It denies the possibility that works are universal (i.e. that they will always mean more or less the same thing to readers everywhere). Norman Holland argues that "each reader will impose his or her ‘identity theme’ on the text, to a large extent recreating that text in the reader's image." Therefore, we can understand someone's reading as a function of personal identity. The reader response method is one I like to use because it allows me the reader to become one with the story either as a character, an on looker or both. For me the text lives in my imagination allowing me to see the people in the story, feel the characters emotions and walk in their shoes. Of course my life experiences can sometimes help me in interpreting the characters; however, I have to be very careful in how I see these characters and where they live. I feel that this can hinder the way different readers see a story because not all of us are the same. I have to remember to acknowledge my own subjectivity in the act of reading and be aware that I am reading a literary work with my own set of beliefs, ideas, attitudes, and values which will help me to prevent biases and prejudices while interpretating the material. For instance, I have to take each story as something new and not relate each character as an upper middle class white woman, married with two children, etc.

Internet Gambling Essay -- Exploratory Essays Research Papers

Abstract:   Internet gambling has become one of the hottest areas of the web, both in the sheer volume of sites and quantity of money involved.   Increasing controversy is accompanying this new industry, as federal and state government officials scramble to update legislation that restricts interstate wagering.   This paper examines the roots of Internet gambling and exposes some of the motivations driving the heated debate over its legitimacy. The business-to-consumer sector of the Internet commerce arena contains the most lucrative and fastest growing web-based industry: online gambling, which includes sports wagering, casino-style games and lotteries [1].   In a September 11th article from last year, Wired on-line reported statistics from Websense, which tallied over 21, 000 websites devoted to gambling - a figure up 169% from the total just six months prior [2].   Later in the article, web research specialists Christiansen Capital Advisors predict that Internet gambling sites will earn $2.2 billion in 2000, double the figure from 1999 and four times the 1997 sum [3].   The number of Internet gamblers continues to rise above its 1998 mark of 14.5 million [4]. Not surprisingly, the increasing presence of the Internet gambling industry has generated tremendous legal controversy, since residents of states that outlaw gambling partially or entirely can access gaming servers located anywhere.   In 1998, Republican Senator Jon Kyl from Arizona brought the controversial Internet Gambling Prohibition Act to the Senate, which would "make it unlawful for any person engaged in a gambling business to knowingly use the Internet or any other interactive computer service to: (1) place, receive, or otherwise make a bet... ...From http://news.cnet.com/news/0-1005-200-344707.html?tag=rltdnws) [12]. Marinaccio, Wendy.   New York gambling ruling sets precedent.   July 29, 1999.   (From http://cnet.com/news/0-1005-200-345504.html) [13]. Krigel, Beth Lipton.   New York court rules Net gambling illegal.   July 26, 1999.   (From http://news.cnet.com/news/0,10000,0-1005-200-345356,00.html) [14]. Farmer, Melanie Austria.   Nevada to permit sports gambling on the Web.   October 13, 2000.   (From http://cnet.com/news/0-1007-200-3183887.html?tag=st.ne.1002.bgif.ni) [15]. Mariano, Gwendolyn.   Atlantic City makes a gamble for online betting.   January 19, 2001.   (From http://news.cnet.com/news/0-1005-200-4537570.html) [16]. Beyer, Andrew.   Internet Gambling Bill: All Bets Are Off.   July 25, 1998.   (From http://washingtonpost.com/wpsrv/national/longterm/intgambling/stories/opinion072598.htm)

My Windsor investigation

Tourism is the business of going on holiday and making services at the same time. This is more people being provided with jobs. There has been an increase in tourism, because people have more money nowadays to spend on holidays. There are many reasons for this. Some are paid holidays, cheaper flights, and more leisure time. All of these factors make it possible for a person to be able to go on holiday. Also, some parts of the government occasionally promote tourist areas which they support in making successful. There are quite a variety of tourist destinations. There are adventure holidays, such as Disney Land, beach holidays, such as Spain, which is most commonly associated with sunny weather and attractive beaches. Many also like to go on ski resorts, such as Switzerland and historical sites are as popular type of tourist destination. Windsor is a historical destination, because of its famous Windsor Castle. Tourism is important to Britain, as, creates employment opportunities, in turn improving Britain's economic status. Tourism in popular places, such as Windsor builds a better reputation for Britain across other countries. In addition, the money tourists spend helps Britain economically. Tourism provides potential for future visits and business, and is a good way of creating cultural exchange, and allowing others to learn about the country and traditions within. Tourism offers the opportunity to diversify local economy and helps the conservation of famous sites around many different countries. A good tourist centre requires mainly exciting attractions. Most tourists would want tour guides to take them around places. Transport would be essential for being able to move from place to place properly. Most tourists like to shop for souvenirs so shops would be seen as something important for tourists if they wanted a reminder of their visit. Good accommodation such as hotels and places to eat, e.g. a fast food restaurant is what tourists would also need. Friendly people and a good, safe environment would also be something required by many tourists. A good place to live would require, first of all, houses to live in, good, clean, quiet environment. Families would want satisfactory schools for their children. Residents would want local superstores or shops, to buy food and luxuries etc. Hospitals and any other sort of medical aid is an essential for every resident living in a certain area, e.g. doctors, dentists. People would want places of entertainment to attend. These can be cinemas, pubs, and clubs or anywhere where a person may want to socialise. A resident would need some extent of safety and security to ensure that they are living in a safe environment in case anything should happen, so police would have to be in hand to help secure the area. Local job vacancies would be probably more convenient than essential for residents, and would be preferred by people living in Windsor. Car parking availability should be provided as well. Tourism affects Windsor in many ways; both in negative and positive ways. It can cause crowded streets, inflated prices, and traffic, parking difficulties, litter and pollution. Particular activities that tourists take part in contribute towards environmental damage. Purchasing of goods by tourists in Windsor cause inflated prices, which makes it difficult for most residents in Windsor to afford many of the things sold in stores. Litter and pollution make it increasingly difficult in Windsor to maintain cleanliness in the environment. Parking difficulties can cause conflict between residents and tourists, and make it tricky for either residents or tourists (or both) to actually travel anywhere or find a decent parking space which is convenient for them. However, on the other hang, tourism in Windsor encourages employment, raises status for Britain, improves facilities and it also helps to preserve historic sites such as its famous Windsor Castle. Tourism also brings more income to the country enhancing the state's economic wealth. Windsor Windsor is on the west side of London, near Heathrow airport, in Berkshire. The attractions that Windsor has got are the Windsor Castle, Guildhall (where Prince Charles and Camilla Bowles got married), Lego land, and Curfew Tower. People visit these attractions, mainly for its historic content. Whereas many others visit it for the adventure of Lego Land. METHOD At the beginning of the project, our class had to learn about Windsor. We learnt many basic facts about Windsor, and the fact that it is a tourist destination. We did class work, engaged in discussions about Windsor, and had to research facts about Windsor as homework, as part of our own independent research. We also learnt about tourism itself, and its effects. The sources we used to gain this information were secondary sources. This was the internet, textbooks, the library etc. We then drew up an introduction to our project based on our knowledge about Windsor and tourism. Once learning about Windsor and tourism, we then practised the questions on each other in class in order to prepare us for the real thing. After using secondary research, we then moved on to using primary research. This was carrying out our surveys in Windsor. We went to Windsor on 3rd May. We travelled by coach for roughly one hour, and we arrived at a coach park. One of the first things we, as a group noticed was the large amount of other coaches that were there and lots of tourists that were coming out of the coaches. The first thing we did was had a tour around the area. There were signposts displaying greetings in many different languages. Some of which were French, German, and Japanese. We passed many tourist shops and many high street shops, which also exist in London, and were obviously aimed at the residents. We then took a visit to the River Thames, which was a lot narrower in Windsor, than in London and we saw many swans. We visited Peascod Street and the Guildhall. We also visited the crooked house near the extremely small Queens Charlotte Street. Nearby, was Nell Gwynne's House, where Shakespeare wrote one of his famous plays â€Å"Merry Wives of Windsor†. We witnessed the changing of the guards, and visited the outside of the castle. It was very big, with guards standing at the entrance, with lots of tourists coming in and out, mostly looking at their maps for directions. We also saw the â€Å"long walk†. We then all gathered around the castle, from where we were distributed into small groups of mostly four. We had to go around asking our questions to the people who looked like residents and people who looked liked tourists. We had to do this to five of each. This was easy for me and my group. We approached the people in a polite way and asked the questions in the survey thoroughly. The residents were very polite and enthusiastic. However, although it was very easy to interview the residents, the tourists were more difficult to obtain our results from. The reason we felt for this was because many of them were foreign and had difficulties speaking English. However, in the end, we received our results, and our (me and my group's) research was successful. This was because we managed to obtain a balanced sample of people to interview. We tried to make sure we interviewed people of different ages and genders. This is important, as a balanced opinion is needed to give fair results, and a better insight into the people's views about the topic. When we finished our surveys, we were allowed to have some free time to eat and rest. We then met up at an agreed time back outside the castle, from where we took off and left to come back to school. MY RESULTS This graph shows us how the tourists rated the facilities in Windsor. This shows me that the residents think that the best things in Windsor are the signposting, the historical interest, the cleanliness and the friendliness. The fact that the tourists find the residents friendly possibly shows that the residents do not mind the tourists being there and that there isn't a conflict of interest between tourists and residents in Windsor. The things that the residents rated the lowest were the value for money and the amenities. This means that the prices are expensive in Windsor and the tourists see this as a problem. This graph tells me what the tourists I surveyed thought that needed improvement in Windsor. This graph tells me that the tourists think that the shops and pedestrian areas need least improvement in Windsor, but parking and availability of toilets is limited and a problem for the tourists in Windsor. This shows that there could be a conflict of interest between the tourists and residents, as it appears to be a battle of who can get parking spaces etc. This graph shows us what attractions the tourists prefer to go to. This graph tells us that most of the tourists do not like Lego Land as an attraction to visit in Windsor nor do they like the tours around the area. I think this is, because all of the tourists surveyed were adults and were without children so were not expected to go to Lego Land. The most popular tourist attractions in Windsor are the river and the shops. The shops in Windsor were very good, as they had all of the things a tourist would look for, e.g. souvenirs. This pie chart shows me how many tourists were willing to visit Windsor again. This graph shows me that 16 (80%) out of 20 tourists are willing to visit Windsor again, and 4 (20%) aren't. This statistic could be used to conclude that Windsor is in fact a successful and satisfying tourist centre and that there isn't a conflict of interest between the tourists and the residents in Windsor. This graph shows me if the tourists were willing to recommend visiting Windsor to their friends or family. 19/20 said yes, they would. That is 95%. Only one person said they wouldn't recommend Windsor to friends and family. This shows me that the tourists enjoyed their visit to Windsor. + This graph shows us what problems the tourists cause in Windsor. From my results, I can judge that the biggest problems tourists in Windsor cause are parking difficulties and crowded streets. This could be a cause for conflict between the tourists and residents. The least problems caused by tourists, according to my graph, shows inflated prices and too many shops aimed at tourists. These results are surprising, as a successful tourist centre like Windsor would be expected to have high prices, which would affect residents living in the area. This graph illustrates whether the residents avoid shopping in certain areas because of the tourists. I can see from my results that most of the residents do not avoid shopping in any parts of the town, because of the tourists. This could be because the tourists and residents go to different kinds of shops, i.e. tourists would be expected to go to shops which sell things for tourists, e.g. souvenirs etc., whereas residents are more likely to go to a superstore. The other argument could be that the residents and tourists get along well with each other, and have no problem with going to the same shops, which would prove that there is no conflict of interest. This graph shows us what benefits the tourists bring to Windsor. This graph tells me that the biggest benefits that tourists in Windsor bring to the town are employment, income, and preservation of historic sites. All of these things show the most obvious benefits which tourism would bring to an area. The least benefits they bring to the town are status. This result is particularly surprising, as I expected people to say Windsor's status has been affected by tourism, especially as Windsor is popular as a tourist destination, and this is widely known. This graph shows us how the residents rate the facilities in Windsor. This graph shows me that the residents think that the historical interest, the pedestrian areas, and the food in cafes and restaurants are the best things in Windsor. The tourists in Windsor agreed that the historical interest in Windsor is good as well as the food. However, they think that parking and amenities aren't very good in Windsor. I think that this is because of the tourists being in Windsor. Parking availability would probably be a lot better if there were no tourists visiting Windsor, as well as amenities provided there. This graph shows us what the residents think would improve Windsor. This graph shows me that the residents would want the biggest changes made to supermarkets, toilets and parking spaces. The toilets and parking spaces could be a cause of the tourists and the residents wanting to improve these things could mean that they have a problem or problems with the tourists' visits. The things that the residents think need the least improvement are the shops aimed at tourists, the amount of tours, and the opening times of the castle. This graph shows us who the residents think the council favours more. From these results, I can see that the changes introduced by the council have mostly got the balance right between the tourists and residents. This means that Windsor is not only good as a tourist centre, but as a residential area too, which means that the residents in Windsor are satisfied with where they live. This is true, as there were no residents who thought the council favoured the tourists more, but a minority said the residents were favoured more. This graph tells us if there is a conflict of interest between the tourists and residents. Most of my residents said ‘no'. This shows me that generally, the residents do not think there is a conflict of interest between the residents and the tourists. RESULTS Tourists Results: There were many streets/areas which seemed to be aimed at the tourists. Some of these were: 1 Thames Street 2 Station Parade 3 Castle Hill 4 Eton All of which have particular things to attract the tourists, which stands out from the rest of the areas in Windsor. Most of the tourist sample came from the UK, with 11/20, however a similar amount of tourists came from abroad with 9/11. This shows no correlation between Windsor and the tourists who visit it. Most of the tourists i surveyed travelled to Windsor by car, which were 8/20. This shows me possibly that most of the tourists were independent visitors. The least used transport to Windsor by the tourists was a bus. The most popular of attractions for the tourists was the river, the Guildhall, and the shops. 50% of the tourists said they would be visiting the river, and 30% of the tourists said they would be visiting the Guildhall, which is still quite a low score. But, with the highest score, 60% of the tourists said that they would be shopping in Windsor on that day. The tourists rated all of the facilities in Windsor over four, with the exception of only a few. These were: 1 Value for money 2 Amenities (such as toilets) 3 And information on things to do. These however, still scored a rating of over three, which is still a high score, which shows that Windsor is good as a tourist centre, as it provides all of the needs for tourists. The most popular facilities were: 1 Signposting 2 historical interest 3 cleanliness 4 and friendliness These are all very important elements needed for a site to be particularly successful for tourism. Signposting is needed for guidance around the area, and since they were written in many different languages, this is extremely helpful for foreigners. A clean environment is needed for not only a tourist, but residents too. Tourists want a place to feel safe from insanitary when they are visiting somewhere to enjoy themselves. Friendliness also is a very important factor in being successful as a tourist site. Tourists want to feel welcome, and wanted there. If there wasn't any friendliness in Windsor, the tourists would probably be put off, and not want to visit Windsor again. 80% of the tourists said they would visit Windsor again, and 20% said they wouldn't, which shows Windsor is a big preference for the tourists, and they were impressed by the visit. 95% of the tourists said they would recommend visiting Windsor to a friend or member of family. Residents Results: There were many streets/areas which seemed to be aimed at the residents. Some of them are: 1. Peascod Street 2. Kind Edward's Court 3. High Street/Thames Street 4. Around the station From my residents' sample, I found out that every one that i surveyed lived in Windsor for at least 6 months. A few which I interviewed had been living in Windsor for: 19 years, 28 years, 50 years, 65 years, 40 years, 66 years, etc. So a lot of the residents i surveyed had been living in Windsor most of their lives. All of my residents said they visited the town centre at least once every two weeks. The majority visited the town centre daily, which shows that Windsor is a good place to live in; otherwise my residents wouldn't have said this. The results from my residents chart shows me that on average, the residents think tourists do not Bring that many problems to the town. However, the problems they did bring were: * Crowded streets * And parking These could cause a conflict of interest between the tourists and residents, as this would mean residents/tourists cannot go to certain places, as they have to worry about parking their car, or be worried about crowded areas. The least problems they caused were: * Inflated prices * Traffic * And shops aimed at tourists. Although the tourists think that there is a problem with crowds, they do not think there is much traffic to the extent of being a problem. This can be expected, as the tourists spend their time walking around more in groups, than using means of transport. The residents all rated the facilities in Windsor over 2.5, which is slightly less that what the tourists rated the facilities. This (although vague) shows that the tourists prefer Windsor to the residents. The lowest scored facilities were the parking and amenities. The tourists share this same problem, as they rated amenities as one of their lowest. This suggests that the council in Windsor should put this as one of their main priorities for improving Windsor for the residents and tourists. The highest rated facilities by the residents were: historical interest, pedestrian areas, and cafes/restaurants. The tourists also rated the historical content of Windsor highly as well. The biggest changes residents thought would improve Windsor for the better were: * Toilets (80%) * Supermarkets (70%) * And parking (85%) The tourists share the same view about toilets and parking. However, compared to the residents, a lot less suggested improvement for these things. 25% of my tourists suggested improvement to toilets and 25% of tourists suggested improvement to parking. The least changes suggested by the residents were for: * Shops (70%) * Amount of tours (70%) * Opening times of the castle (70%) The tourists also agreed that shops didn't need improvement, (90% said this). Overall, tourists appear to be more content with Windsor than the residents. The most changes needed are for parking and amenities (toilets). This means that the council needs to take this into consideration in order to improve Windsor for tourists and residents. EVALUATION OF RESULTS I can conclude, from everything I have found out, using my graphs/results that Windsor is a successful tourist centre. I have collected sufficient information in backing up this point, which gives me full confidence in stating this. In asking my tourists to rate particular things in Windsor, all were rated over 3 out of 5 for a score, and 8/14 being scored 4 or over. This showed me that as a whole, tourists are satisfied with the content of Windsor and the different services it provides as a tourist destination. Most of the tourists didn't feel that Windsor needed any improvement, and 80% of my tourists agreed that they would be coming to visit Windsor again in the future. There is some evidence according to my results to suggest that there is a conflict of interest between the tourists and residents in Windsor. A lot of the residents i surveyed claimed they had problems with the crowds and lack of parking availability which was caused by the tourists. This is/would be seen by the residents as inconvenient to a large extent i.e. Windsor is their home and having to live there whilst having no parking space for their car would be very hard to deal with, especially when having to go to work or travel for other needs essential to the residents. Another thing a lot of the residents I interviewed were displeased with was the lack of amenities served in the area such as toilets. This could be because of tourists constantly using them during their visit to Windsor, which a resident could find to be annoying especially if they are out all day, and cannot go home. However besides these facts, I found the residents to be overall fine with the tourists' visits to the popular town, and felt that there was a friendly atmosphere between the residents and tourists. A considerable amount of residents said that there were no places in the town they avoided shopping in because of the tourists. Also, most of my residents agreed that tourists did bring employment, income and were the cause of conservation of historic locations such as the Castle. The residents rated most of the facilities in Windsor over half, which shows approval of Windsor, including tourism. 16/18 of the residents believed that the council favoured both the residents and the tourists, making sure the balance was right and that neither was losing out. Finally, from the results I have assembled, I can see that the majority of residents I surveyed throughout my trip to Windsor said that there was no conflict of interest between the residents and tourists. The council, however has managed to try resolve the little bit of conflict between the tourists and residents by making sure to fulfil the residents' needs, by providing them with advantages as citizens in Windsor. One way they have successfully managed to do this, is by providing the residents in Windsor with Advantage Cards. These cards allow residents in Windsor to attend attractions such as The Castle with discounts. Special offers are also given on tour guides around the area's best attractions. Supplementary litter bins have been made for enhanced hygiene for the residents. Finally, further parking spaces have been set up to the residents' advantages to ensure no parking difficulties occur, which don't allow residents to park their cars whilst the tourists are visiting. EVALUATION OF METHOD On our visit to Windsor, the day went generally well. Firstly, the atmosphere was very good. There was a huge mixture of people from different backgrounds and areas, so it was very multicultural. It was a clean, tidy area, with hardly any litter lying around, which showed it was well maintained. I liked the attractions in the area, the shops, and just generally the things in the area. It was a good looking place, mostly because of its cleanliness, and quiet streets. The good weather added to the scenery. The interviews went considerably well. The people in the area were very polite, and welcoming. Most of the people cooperated, in helping me and my group fill in our survey. They seemed very enthusiastic. I was able to get an adequate amount of residents and tourists to fill out my survey, which obviously helped me a lot for my coursework, in creating my graphs and evaluating my results. All of the people I interviewed appeared to understand the meaning and the context of the questions which I asked them, and easily answered them, which was convenient and time-saving for my group. On our day to Windsor, I encountered minor problems. One of these was when I was looking for tourists to interview for my survey. A lot of the tourists at first kept refusing to do the interviews when requested. Some couldn't speak English which appeared to be the reason. It took a long time to find five tourists who were willing to cooperate, but eventually we did, however it was really time-consuming. I had a few problems when doing my Windsor coursework. One problem was being able to follow up on work inside and outside of school. I also had problems with attendance, which caused me to fall behind slightly at first with my coursework. Occasional difficulties with understanding parts of the project drew me back slightly, but help from my teacher and peers helped me overcome these drawbacks. I managed to get a balanced sample of people to interview. I tried to obtain fair results by interviewing as many men as I could women, and tried to interview people from different age categories. I managed to do this, by referring to my survey and seeing who I had to interview. It is important to have a balanced sample, so that the results I receive are accurate and reliable. CONCLUSION From the start of my Windsor project, my aim has been to successfully answer three questions about Windsor: 1. Is Windsor a successful tourist centre? 2. Is there a conflict of interest between residents and tourists? 3. What has been done to try to solve any conflict of interest In trying to accomplish these questions, I can finally conclude that from all of the information I collected in the duration of this project I have found Windsor to be a very successful tourist centre. The tourists I surveyed agreed that among many other positives in Windsor, the popular destination has good historical content and attractions and is full of friendly people. The tourists were willing to visit the town again in the future and even recommend it to friends and family. Windsor provides the tourists with wide varieties of ways to enjoy themselves and makes sure they have a good visit. The attractions such as Eton, the Guildhall and others play a big part in this as well. I have concluded in confidence as well that there is generally no conflict of interest between the residents and the tourists. The residents seemed happy to be accompanied by the tourists and this was shown through the survey I carried out, where the residents thought the tourists brought benefits to the town such as employment, status, preservation, income. My residents also said there was no conflict of interest between the residents and tourists in Windsor. Any minor conflicts in Windsor between the tourists and residents have been dealt with by the council. The council has introduced Advantage Cards which give residents in Windsor special advantages to visiting attractions, and allowing them discounts and offers on tours. Additional litter bins and parking spaces were also produced so that the residents and tourists have an equal balance in being provided with needs and wants.