Advanced taxation Case Study Example | Topics and Well Written Essays - 2500 words

Advanced taxation - Case Study Example Lord Bolsover is quite wrong in his thinking that in the event of his death,all his belongings will be divided equally between his wife and son.He is also wrong in assuming that the income and assets of the married coupe are added together for tax purposes. The fact that he has not made any will so far will make his successors liable for inheritance tax in the event of his death.Present taxation system charges Inheritance Tax on any estate worth over 300,000 (for Tax year 2007 -2008). The value of estate is arrived at by adding up the value of every thing one owns including the share in jointly owned properties. The amount of large gifts made during the last 7 years before death will also be subjected to inheritance tax.Up to the value of 300,000 the estate is covered under 'nil rate band' and no IH tax is payable. Any value over the 'nil rate band' becomes taxable at a rate of 40 percent. Inheritance tax is to be paid out before the money and belongings of the deceased can be distri buted according to his/her will.Based on the above premise unless some tax planning is not done immediately, Lord Bolsover's estate would be subjected to inheritance tax. The following are some of the ways in which the incidence of Lord Bolsover's estate to inheritance tax could be mitigated.The 'nil rate band' is an effective saving in the value of the estate which would otherwise be subjected to inheritance tax.... Annual Exemption of 3000 which can be carried forward for one tax year, Marriage gifts exemption of 5000 to each of the children, 2500 to each of the grand children and 1000 to anyone (these gifts are exempted subject to the condition that the gift is made before the wedding day) and exemption of small gifts made to anyone up to a value of 250 during the tax year. All these gift exemptions have the effect of reducing the value of the estate that may be subjected to inheritance tax. 1.2 Making Direct Gifts: This is another way of mitigating the incidence of the inheritance tax on the estate of Lord Bolsover. However for using this method of tax avoidance there are two hitches which Lord Bolsover has to consider: He should live at least for 7 years to make the gifts exempt from tax He cannot have access to the monies gifted by him on his own accord. The important point to note here is that any gift made directly or into an absolute trust over and above the exempt gift allowance will be deemed as 'Potentially Exempt Transfers (PET) for a period of 7 years and until this period of 7 years the person making the gifts should remain alive to make the gifts eligible for exemption from inheritance tax. However the law allows the charging of the inheritance tax pro-rata depending on the year of death after the gifts or transfers are made, subject to the nil rate band of 300,000. This method of taxing pro-rata is known as Taper Relief which reduces the tax incidence by 20 percent every year after an initial period of 3 years. That means the reduction of tax rate will start from the fourth year before death onwards. But there are several other considerations like the time at which Lord Bolsover wants the beneficiaries to get the gifts, change in the circumstances of the

Methods of Data Collection Assignment Example | Topics and Well Written Essays - 750 words

Methods of Data Collection - Assignment Example In a structured interview, there are set of questions that are asked by the researcher and there is nothing more than this. (Leedy,1997). Face -to -face interview data collection method has a distinct advantage that enables the researcher to come up with a report that has potential participants. Hence this makes him able to gain their cooperation. In survey research, this interview produces the highest response rates. It also enables the researcher to be able to clarify answers that are ambiguous, seek follow-up information and when appropriate. Some of the limitations include time-consuming, expensive and impractical when large samples are used. (Leedy,1997). Telephone interviews method of data collection are less expensive and less time consuming and the researcher has easy access to anyone in the world with a telephone. The limitations are that the rate of response is not that high as that of the face-to-face interview but relatively higher as compared to the mailed questionnaire. There may be biases in the sample whereby the persons with no phones are included in the population where the researcher wants to draw inferences from. Computer Assisted Personal Interviewing involves personal interviewing, whereby the interviewer comes along with a hand-held computer or a laptop to enter the information directly into the database instead of completing a questionnaire. This data collection method saves time during data processing. It also saves the interviewer from having hundreds of questionnaires. However, on the other hand, this method of data collection can be expensive to set up and needs the interviewers to have a computer as well as typing skills (Markham, 2004). Questionnaires normally make use of rating scales and Checklist. These devices usually help in quantifying and simplifying peoples attitudes and behaviours. A checklist is a list of characteristics, behaviours or other entities which the researcher is interested in.  Ã‚  

Analysis of an Ethical dilemma part #3 Essay Example | Topics and Well Written Essays - 250 words

Analysis of an Ethical dilemma part #3 - Essay Example The role of nurses is to assist patients recover in line with the principle of beneficence. As such, assisting in euthanasia is in contrary to bioethics. In cases of a severe chronic disease, nurses should invoke personal values and professional ethics and propose palliative care rather than assisted euthanasia. Such moves show a pro-life policy that all nurses subscribe to. Severely ill patients have no capacity to make rational decisions regarding their health. Thus, the nurse should take the role of advisors to show the patients the most rational method of dealing with their situations. The interview shows that the society is also against assisted euthanasia due to the wider effects. Social problems arise as a result of a voluntary death of family members. The nurses are also members of the society and share the same views. In this regard, they should strengthen the societal reliance and trust on the healthcare system. This can be done by abstaining from assisted euthanasia. American Nursing Association. (2013). Position Statement: Euthanasia, Assisted Suicide and Aid in Dying. Retrieved from ANA website:

Jake Barnes as a Hemingway Hero Essay Example | Topics and Well Written Essays - 500 words - 1

Jake Barnes as a Hemingway Hero - Essay Example Brett and Barnes had a past relationship. However, World War I rendered Barnes sexually impotent through a battle wound. Barnes wants a relationship with Brett, but she cannot give up sex, even for love. Throughout this novel, Barnes is the shoulder for Brett to cry on. He is her friend, confident, and admirer. She is engaged to Mike, but cheats on him with Cohn and Romero. While carrying on with these men, she still confides in Barnes. The pathetic part of Barnes and Brett’s relationship was Barnes knew exactly what she was, but still did not care. Barnes thought: Barnes, aside from his feelings for Brett, wanted to find the meaning of life. He knew that loving Brett was not making him happy, but could not quite grasp what would make him happy. In order to pursue the meaning of life, Barnes decided to go back to the basics with a fishing trip in Spain. By imposing the basics on his life, Barnes wanted to find peace through order. Even though ideally he thought if Brett would love him, then the meaning of life and happiness would fall in line, Barnes found that peace came with order. When Brett suggest they could have been happy together, Barnes replies, â€Å"Yes, isn’t it pretty to think so?† (Hemingway 248) This shows that Barnes realizes that although his desire to be with Brett is nice to think about, peace is only found with order, not confusion. Jake Barnes loved an unworthy woman and searched in vain for happiness. Both of these things make him a Hemingway hero. His survival of unrequited love and journey through life makes him an everyday hero. Barnes faced reality. The ultimate conclusion that only the need of basic essentials to create order in his life allowed Barnes achieve a separate peace. Barnes found what every person needs to know to gain peace; happiness does not come from others, but only from within. Barnes found his separate peace from within. This is what makes him not only a Hemingway hero, but a memorable

Analysis of the poem The Jabberwocky Essay Example | Topics and Well Written Essays - 750 words

Analysis of the poem The Jabberwocky - Essay Example A closer look at the first two sentences reveals that the words are not orderly organized making readers to question their originality as they are far strange from the ordinary world. Going down to line six, the poet is making an allusion of an enemy whose identity is known by using illusion as a style â€Å"other than equipped with rather nasty jaws and claws†. In line six of the poem, the poet goes further to give an explanation of the features of the monsters he is alluding about giving the audience a clue that whatever he is describing is not from this ordinary world. Secondly, the poet uses sound and word play to give more meaning to his poem. An example is that in line one, the poet uses a word like portmante ua which is derived from two words which contributes in giving the word force and meaning when being read by the audience. In line twenty three, the poet uses sound play to show the expression of joy. An example is the use of frabjous instead of fabulous. The conflict arising from the poem is that between good and evil. This is presented by the hero and the jabberwork who is considered the evil in the poem. An analysis into the two themes shows that conflict only arises when the two, hero and jabberwork meets. Therefore, the poem brings out the element of an ordinary man standing against a beast which is not known to this world. Surprisingly, the conflict manifest itself as the hero, human being is forced to fight with something which lacks sense in the world as it is an imaginary creature created in the mind of the poet. The theme of violence is also present in the poem because towards its climax. In the second stanza, its sets up the theme as the protagonist of the poem prepare to face the unknown beast into the wild. This when interpreted simply means that the protagonist was going to start a conflict between him and beast. Moreover, we notice that the hero at the end manages to

Analytic review Essay Example | Topics and Well Written Essays - 500 words

Analytic review - Essay Example Both Thesydides and Aristophanes treat Cleon with clear despise. At the same time, their texts offer sufficient evidence that the political relationship between the Athenian political leaders and the demos was erotically colored. It is eroticism that serves the background of both Pericles and Cleon’s political activity as opposites. In this case, Cleon has been historically perceived as a mere parody of Pericles. He seems to have embodied all features that are not characteristic of Pericles as depicted by Aristophanes. At the same time, this vision helps to reveal much about Pericles. Dr Wohl relies on reading their politics not just through the specific features exhibited by Cleon and Pericles, but through understanding the essence of the eroticism inherent in political visions of the demos and its leaders. This leads to emergence of an elaborate political erotica. Within the limited societal model represented by Athens, the politician and the orator at once gets the support of the demos through violent eros. His open mouth epitomizes his desire to make his listeners open their orifices, too. So they gape at him. Erotically, this pederastic relationship puts the orator in a position of eromenos. This is how Cleon is viewed by Thusydides. Pericles, on his part, is believed not to descend to using the violent eros with fellatio and other sexual practices due to his authority. He sublimates the sexual desire into his authority. Yet, the demos retains his sexual desire which is repressed. The difference is Cleon acknowledges the desire and builds his erotic relationship with the demos on this, while Pericles does not, although he also acts in the same paradigm. In the last section of the chapter, Cleon’s political style is analyzed in terms of his rhetorical eros and then compared with that of Plutarch’s Pericles. For Cleon, this rhetorical eros is the essence of democracy, when the orator pleases the demos by the effeminizing

Managing Professional Intellect Case Study Example | Topics and Well Written Essays - 3250 words

Managing Professional Intellect - Case Study Example The case study "Managing Professional Intellect" discusses what is the professional intellect and how can the organization develop and in what ways can we leverage this professional intellect since a number of leaders and managers in most organizations have created systematic answers to questions concerning professional intellect. Accor group of hotels (China) is one of the major hotel groups in the world. It commands an economy which is constantly growing in most parts of the country. Ibis Hangzhou in Shanghai China is one of the leading hotels of the group. This hotel group offered a good environment for the study of the manner in which information is exchanged between the workers, administration and their customers. It also provides a good opportunity for one to learn the nature of questions asked as well as the kind of knowledge which is shared around. The major reason for selecting this hotel is because it is in the service industry where there is a lot of exchange of information exchanged between customers and stuff workers because of the nature of the services offered. The stuff has to communicate and handle the customers who choose to use their services thus there is need of using information and employ the necessary knowledge to deal with every situation. The hotel was also selected because of the hos pitality it offered for one who is willing to conduct any study there. It offered a good environment for one to make enough direct observations of the required information. 1.20 Study of the Knowledge shared and information exchanged in the Hotel. The Study would cover observation the manner in which the stuff workers of the hotel interact with each other and their customers, the way they approach the customers and the manner in which they approach and respond to each other and the administration. It would also study the manner in which Ibis Hangzhou hotel as an organization share and manage the knowledge they have and the kind of questions asked by the workers to clients as well as the questions asked by the administration to the workers. The aim of this would be to investigate the kind of knowledge and information employed in the hotel environment, how this information and knowledge is managed and how it assists the organization generally. The study would be carried out by participating in the hotels daily operation for a whole day. This would involve interacting directly with the customers and the employees while making direct observation and recording of their behavioral reactions to different individuals. There would also be interview of certain customers and workers within the organization to find their perception of the kind of services hence information provided within the organization. The way every information or question was asked and responded was keenly noted as well as the manner in which the customers were treated was also noted. This was necessary it would enable the researcher in evaluating the kind of information and knowledge is available within the organi