Thursday, December 26, 2019

Dipole Moment Definition

A dipole moment is a measurement of the separation of two opposite electrical  charges. Dipole moments are a vector quantity. The magnitude is equal to the charge multiplied by the distance between the charges and the direction is from negative charge to positive charge: ÃŽ ¼ q  · r where ÃŽ ¼ is the dipole moment, q is the magnitude of the separated charge, and r is the distance between the charges. Dipole moments are measured in the SI units of coulomb ·meters (C m), but because the charges tend to be very small in magnitude, the historical unit for a dipole moment is the Debye. One Debye is approximately 3.33 x 10-30 C ·m. A typical dipole moment for a molecule is about 1 D. Significance of the Dipole Moment In chemistry, dipole moments are applied to the distribution of electrons between  two bonded atoms. The existence of a dipole moment is the difference between polar and nonpolar bonds. Molecules with a net dipole moment are polar molecules. If the net dipole moment is zero or very, very small, the bond and molecule are considered to be nonpolar. Atoms that have similar electronegativity values tend to form chemical bonds with a very small dipole moment. Example Dipole Moment Values The dipole moment is dependent on temperature, so tables that list the values should state the temperature. At 25 °C, the dipole moment of cyclohexane is 0. It is 1.5 for chloroform and 4.1 for dimethyl sulfoxide. Calculating the Dipole Moment of Water Using a water molecule (H2O), its possible to calculate the magnitude and direction of the dipole moment. By comparing the electronegativity values of hydrogen and oxygen, there is a difference of 1.2e for each hydrogen-oxygen chemical bond. Oxygen has a higher electronegativity than hydrogen, so it exerts a stronger attraction on the electrons shared by the atoms. Also, oxygen has two lone electron pairs. So, you know the dipole moment must point toward the oxygen atoms. The dipole moment is calculated by multiplying the distance between the hydrogen and oxygen atoms by the difference in their charge. Then, the angle between the atoms is used to find the net dipole moment. The angle formed by a water molecule is known to be 104.5 ° and the bond moment of the O-H bond is -1.5D. ÃŽ ¼ 2(1.5)cos(104.5 °/2) 1.84 D

Wednesday, December 18, 2019

Utilitarianism can be used to describe the reasons why...

Utilitarianism can be used to describe the reasons why healthcare should be made available universally; why maximization of access to healthcare should be pursued for the greatest number of people (Wilson). Utilitarianism is a theory of consequences, in which the results of actions should determine their moral value. It can be summarized by the greatest happiness principle, which John Stuart Mill describes as â€Å"happiness is desirable, and the only thing desirable, as an end; all other things being only desirable as means to that end† (Wilson). For Mill, pleasure is the prime motivator, and all beings must seek out maximum pleasure for themselves and others. This principle can be used to judge the morality of healthcare policies in terms of†¦show more content†¦In a study out of Massachusetts, researchers examined measures of overall health in individuals before and after healthcare expansion, and they reported a significant increase in health (Ubel). The research ers suggest that a specific reason for this increase could be the greater willingness of individuals to seek out preventative care when they have health insurance. Both of these studies imply that when a government designs and implements a structure of healthcare that is expansive and affordable, an increase is seen in both the use of medical service and the improvement of overall health (Ubel). Dr. Peter Mack, a surgeon in the Singapore General Hospital, discusses utilitarianism from a different perspective, relating it to the dilemma often faced by physicians where they have to choose between what is good for one and what is good for many. Even though physicians are trained to treat each individual patient as an isolated case that deserves equal attention and allocation, the harsh reality is that there are times when healthcare professionals are faced with limited time and resources, and must decide how distribute them fairly (Mack). He justifies his decision to call on Utilitarianism in such cases, mentioning three of its components of maximization, consequentialism, aggregation, and welfare. Consequentialists believe that â€Å"the right thing to do is to maximize some measureShow MoreRelatedUtilitarianism Facing Abortion4725 Words   |  19 PagesUtilitarianism Facing Abortion MBA 6277 Table of Contents Abstraction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3 Ethical Principals and Methodologies †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 4 Utilitarism †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5 Types †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 Consequences †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 Statistics †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Read MoreThe Construction of Wivenhoe Dam Essay3503 Words   |  15 Pagesdivide have good reasons to justify their actions. 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This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material

Tuesday, December 10, 2019

The Proposed Reform On The British Tax System Essay Sample free essay sample

1. 0Introduction 1. 1HISTORY AND DEVELOPMENT OF TAX In the Middle Ages. from about the 5ThursdayCentury AD to 15ThursdayCentury. revenue enhancement varied from part to part. Peoples were capable to many signifiers of revenue enhancement. including land revenue enhancements. canvass revenue enhancements. heritage revenue enhancements. tolls and assorted fees and mulcts. Many people paid revenue enhancements in the signifier of money or harvests straight to the local Lord whose land they farmed. Kings. Lords and church swayers all collected revenue enhancements. Kings derived income from their lands. from import and export responsibilities. and from the assorted feudal dues and services owed by their lieges. Church functionaries and Lords wee granted freedom from royal revenue enhancements. so the load of revenue enhancement was chiefly on the provincials. Strongly centralized provinces emerged in Europe in the 16ThursdayCentury. These provinces relied to a great extent on grosss generated by the male monarchs ain estates and by revenue enhancements on land. The power of parliament grew steadily because the Kings and Queenss had to convene it often to obtain money. The coming up of the English Bill of Rights guaranteed that the male monarch could non revenue enhancement without Parliament’s consent. By the eighteenth century. England started enforcing assorted revenue enhancements on minutess. Taxs on imported goods ( duties ) assumed great importance. as did revenue enhancements on a broad assortment of trade goods. including sugar. meat. cocoa. intoxicant. java. tapers. and soap. As clip passed. people became disgruntled with this system of public finance for several grounds. First. although the English authorities levied some revenue enhancements on trade goods consumed merely by the rich. in general. people perceived that the load of revenue enhancements fell largely on the hapless. In add-on. revenue enhancement systems did non bring forth as much gross as the government categories wanted. Finally. economic experts and political leaders began recognizing that by cut downing trade. duties created economic losingss for society. In the late 19th and early twentieth centuries. concerns about both equity and the ability of revenue enhancement systems to bring forth sufficient gross led authoritiess to ordain income revenue enhancements. 1. 3MODERN TAXATION In the 20Thursdayand 21stCenturies. there have been developments in the revenue enhancement procedure. Both Individuals and companies are taxed. This has led to a wider survey of corporation revenue enhancement ( levied on companies ) and Income revenue enhancement ( levied on incomes of persons ) . Corporation revenue enhancement is paid by companies resident in the UK. A company is resident in the UK if it is registered in the UK under the Companies Act of 1985 or if the company is centrally managed and controlled in the UK. On the other manus. Income revenue enhancement is paid by persons occupant in the UK on net incomes and additions earned during a revenue enhancement twelvemonth. UK occupant companies pay corporation revenue enhancement on their world-wide net incomes and additions. Incomes relevant for corporation revenue enhancement intents are: trading net incomes. income from belongings. capital additions. involvement from non-trading loans and foreign income. Incomes relevant for Income revenue enhancement are: trading net incomes. net incomes from professional patterns or career. nest eggs income which include involvement and dividends. belongings income and capital additions. The rates for revenue enhancement are fixed for each revenue enhancement twelvemonth. Fiscal twelvemonth in instance of corporation revenue enhancement runs from 1stApril to the following 31stMarch. For income revenue enhancement intents. a revenue enhancement twelvemonth runs from 6Thursdayof April of one twelvemonth to the following 5ThursdayApril of the undermentioned twelvemonth. The British Tax system refers to both the political and legal model in which the UK revenue enhancement system operates. including the Administrative construction of UK revenue enhancement conformity. In corporate revenue enhancement. dividends received from other UK occupant companies are exempt from corporation revenue enhancement. Dividends received from UK companies are usually received after a tax write-off of revenue enhancement at the rate of 10 % . The sum of dividends received and any revenue enhancement deducted at beginning on the dividends raddled together is referred to as gross dividends or franked investing income. On the other manus. dividends are usually paid after corporation revenue enhancement has been paid or on net incomes cyberspace of revenue enhancement. In income revenue enhancement. dividends received by an person are included in the income revenue enhancement calculation. Lone sums received during the twelvemonth are taken into history. Dividends are standard cyberspace of revenue enhancement at the rate of 10 % but it is the gross sum of dividends received that is included in the income revenue enhancement calculation. Dividends are grossed up as follows: Net sums received ten 100/90 Any revenue enhancement suffered by the person on dividends received is given as a revenue enhancement recognition against his/her revenue enhancement liability. Where the liability is deficient. the revenue enhancement recognition on dividends is wasted since it can non be repaid to the taxpayer. Dividends paid by the abroad occupant company are capable to keep backing revenue enhancement. Capital Additions are incomes received on disposal of capital assets. Where a company has made a capital addition. the addition is included as portion of net incomes indictable to corporation revenue enhancement in the accounting period in which the addition was realized. Unfulfilled capital additions are non taxed. A addition will merely be indictable or nonexempt when realized by a indictable individual on disposal of a indictable belongings or plus. A indictable individual includes corporations and persons. Persons are required to pay individually capital additions revenue enhancement. Chargeable assets refers to all assets disposed by a indictable individual and are nonexempt unless exempt. Chargeable disposal refers to alter of ownership. The most common manner to dispose an plus is through sale of the plus and the lone manner a company may dispose its assets is through sale. Persons may nevertheless dispose assets by manner of endowing the plus. Shares may besides be held by an person for trade intents or as an investing. When treated as investing. they will be taken to be capital assets and on their disposal. capital gains/loss will originate. The lone job with investing in portions is that they are intangible and are merely evidenced by a portion certification. Harmonizing to S 72 FA 1991. it provides for alleviation against capital additions revenue enhancement. Limited alleviation is available to persons that allow them to alleviate trading losingss against capital additions. This alleviation is available under S 72 of FA 1991. Capital loss arises when gross revenues returns are less than the cost of the plus disposed. For a company. capital losingss are relieved or deducted from capital additions on the same period of history. Where the current periods capital additions are deficient to alleviate the whole loss. the staying capital losingss are carried frontward and relieved against future periods capital additions. Capital losingss are neer carried back. Capital losingss can merely be relieved against capital capital additions. When capital loss been realized by an person. the loss is relived against capital additions at the same revenue enhancement twelvemonth. Where a company has received a loan for trading intents. involvements paid on such loans are deducted as trading disbursals. Interest may besides be received on loans advanced for trade intents. Such involvement if received is treated as trading income. Sometimes a company may give out ( progress ) a loan that is non related to trading activities. Interest received on such loans are referred to as involvement from non-trade loans and should non be treated as trading income and are hence shown individually as non-trade involvements. Such involvements are accounted on accrual footing. The sums nonexempt on the company is after subtracting any involvement collectible on non-trade loans received by the company. Examples on non-trading involvement include bank and edifice society involvement on non-trade sedimentations and involvement on unsecured bonds or loans advanced to other companies. When a company takes a loan to purchase or mend a belongings that is non used for trade intent. involvement paid on such a loan is non deducted from income from the belongings but from involvement received on other non-trading loans. Tax Bands refers to the different revenue enhancement rates applicable to different persons and companies runing in different income groups. Tax rates applicable depend on the type of income. A study for twelvemonth 05/06 Tax: % Get downing Rate 1-2090 10 Basic Rate 2091-32400 22 Higher Rate 32401 and above 40 Tax allowance refers to the proportion of income revenue enhancement non nonexempt or exempt. Any single occupant in the UK is entitled to Personal allowance. The sum of personal allowance is fixed for every revenue enhancement twelvemonth Personal Allowance is deducted from statutory entire income ( STI ) in geting at the nonexempt income. Some of the revenue enhancement allowances for Companies include- On acquisition of works and machinery by a concern individual. they are pooled together to organize a general or the chief pool of works and machinery. Any extra acquisition is merely added to the pool and disposals are deducted from the pool. Capital allowance. referred to as composing down allowance is so given on the balance staying in the pool at the terminal of the accounting period. However. the following are non brought into the pool: When an industrial edifice is sold. a equilibrating charge or a equilibrating allowance arises. Direct conformity costs refer to costs incurred by regulative governments when seeking to happen out whether persons have complied with revenue enhancement regulations. Indirect conformity costs refer to costs incurred by regulative governments. when seeking to happen out whether persons have complied with revenue enhancement regulations. It is normally referred to as indirect since persons normally try to utilize the loopholes in the revenue enhancement model. Any signifier of revenue enhancement should advance equity and should take at bettering the life criterions of the community. There has been great misconception that revenue enhancement has been successful. In the daily life. people are ever looking for ways to increase their degree of income and nest eggs. This is because the cost of life has increased over the old ages. This has led to most people looking for safe investings. in footings of cost and the hazard involved. Most people hence resulted in adoption or issue loans/debentures. Making capital outgos on belongings. works. and equipments and buying/issuing of portions. Dividends. Capital additions. and involvement net incomes would so be realized from this outgos. However. they are normally taxed twice. one time at the corporate degree and so once more. at the stockholders or investors level. This has led to a important decrease in the net incomes received by the person. This therefore discourages investing nest eggs. Among the defects. there is besides the job of Multitude of allowances and revenue enhancement set additions. This has led to an addition in the cost of running and scrutinizing the revenue enhancement system while increasing inducements for taxpayers to happen loopholes that minimize their nonexempt income. 1. 4PROPOSED Reform: Flat TAXATION Flat revenue enhancement refers to a financial system with merely one revenue enhancement rate for all degrees of income. in which all income is taxed one time and merely one time. It offers an advantageous option to the current system. The level revenue enhancement has already had singular consequences in states around the universe. such as Hong Kong. the Channel Islands. Estonia. Lithuania. Latvia. Russia. Serbia. Ukraine. and Slovakia. Constantly endorsed by economic experts and politicians in the USA and UK. the level revenue enhancement would well simplify the revenue enhancement system. therefore salvaging taxpayers one million millions in direct and indirect conformity costs. It would give a encouragement to the economic system by well bettering inducements to work. salvage. put. and take entrepreneurial hazards. The level revenue enhancement would besides switch one million millions from investings that help people to: avoid revenue enhancements. to those that produce goods a nd services.1. 5Decision Everywhere you go. Britishers complain about an excessively complicated revenue enhancement codification and an chesty. unpredictable. and unjust internal gross service. My fiscal squad concluded that we need to advance economic growing by cut downing ordinance. cut downing revenue enhancement and cut downing frivolous cases. The simplified level revenue enhancement will convey some sense to the upset and unfairness of the revenue enhancement system. We truly hope that the information we have provided will be of great aid to you. Kindly feel free to confer with us if need be. encase you need any more elucidations. Bibliography

Monday, December 2, 2019

WWII Essays (794 words) - Nazism, Chancellors Of Germany

WWII War is one of the most tragic things in our world today. It is even sadder that usually it comes around at least once in our lifetime. In the 20th century alone we have already had two huge wars. These wars were call the World Wars simply because they involved most of the big countries of the world. Many people have died in these wars.. especially the second World War. That is my focus for this essay. The leader of Germany at the time of WW2 and the person who most think started WW2 was a man named Adolf Hitler. Adolf Hitler was born in Austria. By the time that World War 1 started in 1914, he was living in Germany. He served well in the German Army and for that he earned a medal for bravery. At the end of the war Hitler decided to take up politics. By 1921 he was already the founding leader of the Nazi party. Hitler was an incredibly racist man and he had a great hate for Jews. By 1933, Hitler gained political power by winning the election. Soon after he made himself absolute dic tator, calling himself the Fuhrer which means "Leader". By the end of the 30's he was already sending Jews off too concentration camps to meet a horrible death. I believe that Hitler was one of the greatest causes of World War 2. Although there are many other reasons, he was definitely one of them. Another reason was the Treaty of Versailles. This was the treaty that was signed at the end of World War 1. This treaty outlined the rules that Germany must follow because of their defeat by Britain and France. Many Germans were angered by the treaty, for most of the rules in the treaty were unfair and Germany lost a great amount of wealth. One of the cruelest reasons for the war was Hitler's racist hate for Jews. He would send them off in cattle cars to places called concentration camps were they would be slaughtered by the thousands. World War 2 was huge and involved a lot of countries. There were thousands of battlefronts and warsites. The two main battlefronts were the battle fr ont between Britain and Germany and the battlefront between the Japanese and the Americans. These battlefronts were split up into smaller battlefronts even still. Many lives were lost in the air, on land and in the sea. Some of the most notable battles were: The Battle of Britain, The Battle of Midway and The Battle of the Atlantic. Since the US and Canada were at war with the Japanese, Japanese Canadians were treated very poorly. The government had decided that all or most Japanese Canadians, even if they were born in Canada had either go home or go and live in one of the camps. These camps were made to keep all the Japanese Canadians together in one location. But the fact was that these camps were very dirty and not fair treatment. Also, the government took away all Japanese possessions and without the Japanese knowing, they were auctioned off at a fraction of their original value! This treatment went on for all of World War 2 and Japanese Canadians were not treaty fairly for many years after. Just recently the government of Canada has decided to pay compensation for their losses but most agree that it doesn't even come close to what they lost. One of the greatest outcomes of the war was the great world power shift. For more than a century Great Britain had been the wealthiest and most powerful nation in the world. But they used up too many resources in the wars and their status greatly decreased. One person even wrote that it is not Great Britain any more... it is just Britain. People all over the world suffered through this war. Hundreds of thousands of people died. All for the sake of their countries. And you know what? No one actually gained anything from it. The fact is that all of the countries (excluding the US) lost much, much more than what they gained. Britain lost their power, France lost lives and land, Germany lost everything and