State and defend the deductive argument that God is required for the Essay

State and defend the deductive argument that God is required for the existence of objective moral laws - Essay Example The first premise is that if objective moral law standards exist, they point to the existence of a God. Here, it is assumed that all laws have a lawmaker, and since the laws are objective, then they must be made by a person who is not human. By definition, objectivity requires autonomy from human interferences (Reppert 34). The second premise is that objective moral standards exist, which means that regardless of preference or convention, some things are always right or wrong; a typical example is killing someone for no reason. Truths are self evident, and one is justified if it reasonable to believe in it; in this regard, if a person sees a red object, then they can assume that it is colored. The third premise comes from the first two premises and thus concludes that because of the above, a God exists. Some people respond to the first premise that draws associations between God and moral standards. These opponents state that sometimes laws can exist without a lawmaker. A case in point is Platonic realism in which it is explained that abstract objects exist outside of time and space; these objects stay constant and have no cause. Examples of such abstract objects include laws of mathematics and logic; number 3 exists independently of one’s thought, while laws of morality like fairness and justice are abstract. Therefore, platonic realism illustrates that since morality laws are brute facts (have no explanation), then there is no need for a lawmaker. A response to the second premise is that objective moral laws do not exist as postulated in moral nihilism, moral subjectivism and cultural relativism. Moral nihilists say that moral realities are absent as truth does not exist in ethics. Moral subjectivists claim that actions depend on the one holding them rather than some objective standard. Cultural relativists say that moral laws depend on the societies to which

Death Penalty in the US Term Paper Example | Topics and Well Written Essays - 2000 words

Death Penalty in the US - Term Paper Example In the year 2004, the New York Supreme Court also ruled that the prevailing methods of death penalty were in conflict with the Constitution of the New York. The death penalty in New York was effectively eliminated since the legislature did not attempt to alter the procedures of death penalty. Significance of Death Penalty The theoretical significance of implementing the laws of death penalty comprises three fundamental themes, namely incapacitation, retribution, and deterrence. Incapacitation is the containment of the criminals that keeps them from causing harm to the public as they are in the correctional monitoring. Execution of the criminals in the death penalty is the proper way to ensure incapacitation. Deterrence comprises the direct as well as the indirect advantages of executing the criminals. Retribution includes the philosophical and theoretical tenets of the reason and the way of execution (Grimes, 2010, p. 181). Retribution is a complicated punishment psychology (Bohm, 19 92) and asserts that criminals must be punished for their crime and the severity of punishment must accord with the gravity of the crime committed. It means the payback or requital for the criminal’s action. â€Å"The death penalty has been and continues to be defended on the grounds in which society has the ethical responsibility to protect the welfare and security of its citizens from the heinous crimes which justify such a sentence† (Weatherby et al., 2012). ... Some of these methods are described below: Electrocution New York built the electric chair for the first time in the year 1888 in an attempt to use a more human method of death penalty as compared to hanging (Death Penalty Information Center, 2012). Today, many states in the US use electrocution to give the death penalty to the criminals. To cause the criminal’s death through electrocution, the criminal is shaved and tied to a chair with the help of belts all across the body including the chest, arms, and legs. An electrode in the shape of a skull is attached with the forehead and the scalp upon a sponge that is made sprayed with saline. Conductive jelly is used to moisten another electrode that is attached to the leg of the prisoner. After this, the prisoner is blindfolded. â€Å"After the execution team has withdrawn to the observation room, the warden signals the executioner, who pulls a handle to connect the power supply. A jolt of between 500 and 2000 volts, which lasts for about 30 seconds, is given† (Death Penalty Information Center, 2012). After it has been confirmed that the inmate’s heart has stopped beating, the current is turned off. Lethal Injection Lethal injection is used by 36 states of the US today as the method of execution. In this method, the criminal is bound to a gurney. The execution team places a number of heart monitors upon the individual’s skin. They inset two needles into usable veins in the arms of the inmate. One of the needles is a back-up. The needle is connected with long tubes to numerous intravenous drips. The first drip consists of a saline solution that is harmless and starts immediately. When the warden signals, the inmate is exposed to the witnesses who have gathered in the

Oracle 11i features Essay Example | Topics and Well Written Essays - 2750 words

Oracle 11i features - Essay Example The features are explained based on the different applications present in the suite. The purpose of each feature, their advantage over previous versions and other similar products are detailed here. A brief description of each feature in its previous versions is provided in order to understand each and every feature, better. Finally, a brief description of the outcomes that were achieved through the use of different features of Oracle11i is provided. Oracle Business Suite 11i is commonly referred to as Oracle 11i. Here, "I" represents the application in internet from which it is accessible to anyone, anywhere. Oracle introduced this version after integrating enterprise application software. E-business suite has a significant expansion in functionality, scalability, usability and reduced cost of ownership. Oracle E-business is a powerful suite of applications that provides the organization with better business information for effective decision making and enables an adaptive enterprise for optimal responsiveness. It is comprised of a number of critical applications designed to help businesses become more productive and successful. E-business suite provides comprehensive security policy enforcement and access control for the applications on the network. (Mathews et., al. 2005). 11i suite saves time and improves customer service by automating common supply chain operations that had to be performed manually using earlier versions of Oracle applications. E-business suite deploys on an infrastructure that mixes J2EE elements with Oracle forms and PL/SQL elements. Oracle11i supports synchronous and asynchronous integration approaches, integration of both internal and external applications and use of standards. Oracle11i applications use a three tiered internet computing architecture. This architecture distributes the services on a network to support the processing load. The three tiers of the architecture include database tier, which constitutes an Oracle 8i database; the application tier manages Oracle ERP applications and eliminates the need to install application software on each system; desktop tier provides a plug-in for a browser-based user interface over a network. (Mathews et., al. 2005). The two main components in Oracle's E-business suite are ERP and CRM. Forms Server Forms server runs on the application tier and it is the intermediary between the forms client and the database. They exchange message through a normal network connection. The presentation runs in any Java enabled browser. It manages the downloading, startup and execution of forms client which displays Apps screens, co-ordinates multi window interaction and validation features. It is possible to run multiple forms servers to do load balancing among the network nodes. Http Server HTTP server contains two integral modules which enable the server to perform its functionality. Oracle Self-Service Web Application Oracle self-service web application allows users to perform fast entering, updating and transferring of information within an organization and within an application. Customers can enter orders or perform collection inquiries through this interface and its components. It is designed for secure, self-service business transactions across an intranet or over the internet. Oracle self-servic

Biography of Pope John Paul II Essay Example for Free

Biography of Pope John Paul II Essay I. Early Life The Pope John Paul II was born Karol Jà ³zef WojtyÅ‚a, before his papacy in October 1978 .He was born in the Polish town of Wadowice, a small city 50 kilometers from Krakow, on May 18, 1920. Karol Jà ³zef WojtyÅ‚a was then the youngest of the three children born to Karol WojtyÅ‚a and Emilia Kaczorowska. His mother died in 1929 while Edmund, his eldest brother who was a doctor, died in 1932 and his father who was a non-commissioned army officer died in 1941. A sister, Olga, had died before he was born. Fr. Franciszek Zak baptized Karol Jà ³zef WojtyÅ‚a on The 20th of June in 1920 in the parish church of Wadowice. He was nine (9) years old when he took his First Holy Communion and was a confirmed Catholic at the age of eighteen at eighteen (18). â€Å"Upon graduation from Marcin Wadowita high school in Wadowice, he enrolled in Krakows Jagiellonian University in 1938 and in a school for drama.† (Short Biography, 2005) A year after, the university was closed by the Nazi forces. The young Karol instead had to work in a quarry from 1940 until 1944 and after in the factory of chemicals, Solvay, to earn his living and to keep away from being deported to Germany. Karol was always aware of his religious callings, and it was in 1942 when he started courses of becoming a priest in the clandestine seminary of Krakow, managed by Cardinal Adam Stefan Sapieha, the archbishop of Krakow at that time. â€Å"At the same time, Karol WojtyÅ‚a was one of the pioneers of the Rhapsodic Theatre, also clandestine.† (Short Biography, 2005) II. Post World War II Life with the Church Karol Jà ³zef WojtyÅ‚a pursued his studies in the major seminary of Krakow when it had reopened after the Second World War. At the same time he was a faculty of theology of the Jagiellonian University. It was in 1946, at the first day of November when he was ordained to the priesthood in Krakow. Archbishop Sapieha did the honor to ordain him. Thereafter, the same cardinal sent Father Karol WojtyÅ‚a to Rome to work under the direction of the French Dominican, Garrigou-Lagrange It was in 1948 when Father WojtyÅ‚a finished his doctorate in theology having a thesis on the â€Å"subject of faith in the works of St. John of the Cross (Doctrina de fide apud Sanctum Ioannem a Cruce)†. (Short Biography, 2005).   Even then, he was a good catholic and a person because that time after having his doctorate degree, while he was on vacations, he applied his pastoral ministry among the Polish immigrants of France, Belgium and Holland. During the same year he returned to his home country and became a vicar of many parishes in Krakow as well as chaplain to young students in the university and these roles and activities lasted until 1951. Beginning 1951 he pursued his studies again to widen his knowledge on philosophy and theology and two years after he was to defend a thesis on evaluation of the possibility of founding a Catholic ethic on the ethical system of Max Scheler at Lublin Catholic University.† (Short Biography, 2005) After this event he became a professor teaching about moral theology and social ethics in the key seminary of Krakow as served as a Faculty of Theology of at the same time. He was appointed as a titular bishop of Ombi on the 4th of July in 1958. The Pope Pius XII also appointed him as an auxiliary of Krakow on that same moment. On the 28th of September of the same year he was consecrated as a bishop by Archbishop Eugeniusz Baziak in Wawel Cathedral located in Krakow. Bishop WojtyÅ‚a had a lot of meaningful religious activities before he became the pope in October 1978. Among these are the publication of his dissertation in 1960, Evaluation of the Possibility of Constructing a Christian Ethic based on the System of Max Scheler† and the publication of Love and Responsibility; and in 1965 he made his Letter of Reconciliation of the Polish Bishops to the German Bishops, containing the famous words We forgive and ask forgiveness (Pre-Pontificate, 2005) III. And He Became the Pope John Paul II It was October 16, 1978 when Cardinal Karol WojtyÅ‚a  was elected successor to Pope John Paul I, the 264th Pope of the Catholic Church and takes the name  John Paul II. (Pontificate, 2005) During his election as the pope, â€Å"there were three surprises: that the new pope should be so young 58; that he should be a non-Italian; and that he should come from an Eastern European country. Though there has been noticeably less talk about the Holy Spirit, once again the cardinals have said how satisfied they are with their choice.†Ã‚  (Hebblethwaite 3) During his first year in the papal seat in 1978, he made numerous and notable activities and encouragement to the whole Catholic world. Among these are the Urbi et Orbi  radio message, John Paul IIs historic embrace of Cardinal  WyszyÅ„ski, the visits  to the Shrine of the Blessed Virgin Mary at Mentorella, Rome and to  Assisi  to venerate the tomb of St. Francis, patron of Italy, and to the Basilica of Santa Maria sopra Minerva to venerate the tomb of St. Catherine, patroness of Italy, The preceding year of his papacy and the years after it, Pope John Paul II simply inspired the whole Catholic community with his leadership. In 1979, the Pope accepted the request made by  Argentina  and  Chile  for the Holy See’s mediation in solving the controversy that was on going between the two nations. He also made the Pastoral Visit to  Santo Domingo in Dominican Republic, to Mexico  for the Third General Conference of the Latin American Bishops and the Bahamas  on January 25th to February 1st 1979 for his 1st Apostolic Voyage. (Pontificate, 2005) This voyage was succeeded by the second, third and fourth, all happening in the same year, 1979. These were the visits or voyages to Poland in June, in  Ireland, the U.N.  and the  United States of America  in September and in Turkey in November. During his voyage to his homeland, he had a very specific message to his countrymen. â€Å"The popes letter on the purpose of his visit, in which he stressed that he hoped to serve the unity of the Poles. (Hebblethwaite 3) During the 1980s, among the outstanding activities of Pope John Paul II involve Pastoral Voyages to  Zaire, Republic of Congo, Kenya, Ghana, Upper Volta  and  Ivory Coast, France, Brazil, and West Germany. His pastoral visit to Naples, Potenza, Balvano  and  Avellino was made after the earthquake. The apostolic voyages, which obviously result to greater acceptance among the Catholics of the respective visited nations, also serve as reminders to each and every one to restore their faith and be better followers of God. The pope never missed in reinstating this message anywhere he visits. At the year 1980 was ending the pope made his Apostolic Letter  Egregiae virtutis  in which he proclaimed Sts. Cyril and Methodius, together with St. Benedict, Patrons of Europe. As the leader, teacher and model of millions of Catholic followers, John Paul II made and performed his papal responsibilities dutifully. The Popes 1988 encyclical,  Sollicitudo Rei Socialis,  which is about social justice threading a middle ground between the sides of capitalists and socialists and putting arguments on both economic developments and placing the needs of those millions of poors over the wants of the selected wealthy. This Sollicitudo Rei Socialis is in fact believed to be â€Å"one of his most substantial documents.† (John Paul II) A new catechism was approved by Pope John Paul II in 1992. This contained comprehensive statements of devotion meant to unify the entire Catholic It was in October of this year when the Pope was able to publish a large encyclical on moral issues fairly â€Å"inspired by the pedophilia or the sexual attraction of adults to children crisis† (John Paul II) that was rampant in the United States. It was called Veritatis Splendor  or The Resplendence of Truth. In 1994 the Pope was with the Special Assembly for Africa  of the Synod of Bishops on the theme:† The Church in Africa and Her Evangelizing Mission Towards the Year 2000: You Shall Be My Witnesses. On that same year however, on the month of April the Pope had an accidental fall on the evening of the 28th causing a fracture on his right femur. Thereafter the Holy Father recovered at the Gemelli Polyclinic Hospital and undergone an operation and was hospitalized until the 27th of May. (Pontificate, 2005) Fulfilling the promise of his apostolic letter  Tertio Millennio adveniente  (As the Third Millennium Draws Near, 1994 the pope entered the year 2000, which he greeted by a proclamation of this year as the year of the Great Jubilee.   The Pope carried on this year â€Å"with a series of epoch-making activities calling for dialogue and brotherhood among the faiths.† (Pope John Paul) In February of the new millennium, John Paul II was the first pope to make a visit to Egypt, where he celebrated a mass in Cairo, stirring on discrimination against Christians in Egypt and other countries of Africa. On March 12, 2000, the pope also asked for forgiveness for many of the Catholic Churchs past sins, such as its treatment of Jews, heretics, women, and native peoples. â€Å"This was believed to be the first time in the history of the Catholic Church that one of its leaders sought such a sweeping pardon.† (John Paul II Biography) In the beginning of 2004, the Pope made his appeal to everyone regarding World Peace. â€Å"All of you, hear the humble appeal of the Successor of Peter who cries out: today too, at the beginning of the New Year 2004,  peace remains possible. And if peace is possible,  it is also a duty!†(John Paul II, 2004) A year before his death, Pope John Paul II was conferred the  International Charlemagne Prize, a prestigious award given annually by the city of Aachen, Germany, in recognition â€Å"of the Pope’s personal commitment, and that of the Holy See, in favor of unity among the peoples of Europe on the basis of the values rooted in the common human nature and efficaciously promoted by Christianity† (Pontificate, 2005) On February, at least a month before his death the Memory and Identity was published. This book was all about the Pope John Paul II, his life, and his legacy to the world. With his great contribution to the Catholic Church and in humanity in general, Pope John Paul II died in Vatican on April 2, 2005 at 9:37 in the evening. He was a great pope, leader, teacher and a person who gave much inspiration and teachings to his followers.

Limited Liability Corporations: Advantages and Disadvantages

Limited Liability Corporations: Advantages and Disadvantages INTRODUCTION Definition of a limited liability corporation (LLC) This paper will first commence by giving the exact meaning of a limited liability corporation. A limited liability corporation (LLC) is the usual incorrect name used instead of a limited liability company. Therefore the limited liability company and the limited liability company both refer to the same thing. Following the clarification made above it is therefore correct to say that a limited liability company (corporation) is a legally known business institution that gives a limited type of liability to its members (owners). It must be remembered that the limited liability corporation as it is known is not a corporation but is also a kind of association that is unincorporated. The only existing feature that is similar between a limited liability corporation (company) and a corporation is that both have or give their owners limited liabilities. The LLC bears the flexibility advantage over the normal corporation. In order to further simplify the definition of an LLC; it is a business entity that has both the qualities of a partnership type of business and a corporation (Mancuso, 2007). The Internal revenue service authority has realized that the LLC are very popular due to their flexibility. The owners of these LLCs are also known as members and these members could range from individual to corporations, foreign institutions and even other LLCs.the American LLCs have an unlimited number of maximum members. Its also true as regulated by the IRS that certain business institutions cannot be LLCs these institutions include:- Banks Insurance companies Nonprofit organizations History of limited liability corporations (LLC) This type of business has been in existence for a while now and it has been adopted in many parts of the world, this type of business is also protected and bound by law in the many different countries. There operations might be slightly different but the main principles that govern their running remain the same (Shenkman, Weiner Taback, 2003). The different history stories will give a clear a picture of how the LLCs operate in the different countries and their governing principles. This paper will look at the history of LLCs in the United States of America. History of LLCs in the United States of America The LLCs in the United States were as a result of inspirations from a German business organization, the business organization is known as the GmbH.The American LLCs also got their inspirations from the business model of many Latin American countries also known as the Lamitadas (Wood, 2000). The history of the LLCs in America is quiet interesting with the LLCs making their first appearance in the year 1977 in a state called the Wyoming. The Wyoming state had come up with a Limited liability Company act for an oil company, three years later there was a ruling by the Internal Revenue Service (IRS) and a private letter was issued to the LLC Company that was formed under the Wyoming LLC act. The letter had stated that the IRS would treat the LLC under the Wyoming LLC act as a partnership for the purposes of Federal Tax (Humphreys, 1998). The IRS would later propose legislations that would deny all business enterprises (that had owners whose liabilities were limited) the partnership classification, further complicating matters for the LLCs. Many American states introduced the LLC act in the year 1988 due to the uncertainties that were arising due to the tax issue that were facing the LLCs. This is because the IRS in that year did pass a revenue ruling that finally accepted the Wyoming type of LLC companies formed under the Wyoming LLC act as partnerships for tax related purposes. Every state had installed an LLC act by the year 1996 and in that same year a body called the National Conference of Commissioners on Uniform State Laws worked to adopt the Uniform Limited Liability Company act. This act was then revised in the year 2006. Facts about taxation of LLCS There are a few facts about the Taxation of LLCs that must be noted, these facts include the regulation and guide lines that have been issued by the IRS to give direction on the system of taxation for the LLC owners. The guidelines also highlight the type of tax returns to be filed and how to file the tax returns. The following are some of the guidelines given by the IRS For single owned LLCs For the purposes of filing a federal tax return, it is a common practice by the IRS to ignore the fact that the business entity is an LLC. This step is only meant for the taxation process and the business entity is still legally recognized as an LLC. There are two categories of reporting the income and expenses. The first category is for those LLCs that are owned by individuals and the IRS expects the LLCs income and expense to be reported on the form 1040, schedule C, E or F. In situations where the only member of the LLC is a corporation then the LLCs income and expenses must be reported on the corporations return which is form 1120 or 1120S (www.irs.gov) Taxation for LLCs with multiple owners These types of LLCs usually file a partnership return which is done in the form 1065 (www.irs.gov) Employment taxes All LLCs must meet their employment tax requirements as stipulated by the IRS, it is therefore a fact that all the LLC employees are subject to withholding tax. The LLCs must also file form W-2 and form 1099 upon request. The issue of self employment is also captured by the IRS and it is a requirement that the LLCs must file the schedules C or F where the owners are subject to self employment taxes on their earnings. In situations where the LLCs file for the partnership returns then the members must pay taxes on their share of partnership earnings (www.irs.gov) There is a special rule that applies in a situation where the LLC has operating losses, and this rule also limits the amount of deductions because of the owners Limited liabilities for the LLC debts. Advantages of an LLC Tax flexibility The LLCs usually enjoy a degree or room to choose in what category to be taxed i.e. the LLCs can either choose to be taxed as a sole proprietor, corporation or even as partnerships. The owners liabilities are limited Depending on the legislation of a given country the owners usually enjoy a degree of protection against Liability for the debts of the LLC, this would depend on the laws that govern the LLC in that particular country. Reduced Administrative Work The LLCs usually enjoy a much more reduced level of paper work and also administrative works compared to the corporations meaning that they would incur less costs by reducing their administrative works. No double taxation The LLCs are normally taxed once unless they choose otherwise for example if they decide to be taxed as the(C) corporations No taxation at LLC level According to the tax category in which the LLCs are placed they are usually only taxed from the individual level, this means that the owners of the LLCS are the ones who are taxed but the LLCS are not taxed as the company. Separate entity Some laws to provide or state that the LLCs are different entities from the individuals, hence if an individual or owner is affected in any way by the law then this does not affect the company or if the company is involved in a legal suit then this does not affect the owners of the company. According to Shenkman, Weiner and Taback (2003), the other advantage of the LLCs is that the owners can usually retain the gains of the company as capital gains or even better as income that is foreign sourced meaning that the LLC is able to maintain the character of its income this only happens in cases where the LLC has chosen not to be taxed as a corporation. Easy setting up of the LLC It is quiet possible to set up the LLC in some states of America because it only requires one person to be involved (physically). Assigning of membership interests When it comes to the LLCs it is possible to assign the membership interests; the economic advantage brought about by the interests can be separated and even assigned, this gives the assignee the benefits that result from distribution. These listed advantages that are enjoyed by the owners are most appreciated and the owners are keen to work within the confines of the Law. The owners have particularly been keen on the tax flexibility of the LLCs as stipulated by most laws, thus the owners can enjoy a far much reduced burden of taxes that are levied thus they enjoy significant profit margins (www.irs.gov). The fact that most laws recognize the LLCs as separate entities it is easy for the owners not to be victimized incase of a Legal tussle between the company and any other entity. With proper and strategic utilization of the advantages the owners can be able to maximize their business potential and have a competitive advantage in the business market. The disadvantages of LLCs Lack of definite title of authority One of the major challenges facing the LLC is the fact that the LLC as a business entity lacks a definite title of the designated authority that can enter into an agreement or a contract on the behalf of the LLC for example the title used by LLC include President, Chief executive officer, partner and managing director. Threat of being treated as a disregarded entity Since the LLCs are a new a concept and the many states apparently do not really recognize the LLCs but instead view them as sole proprietorship incases where it is owned by an individual or as partnership incases where it is run by a group. This means that the LLCs lose the advantage and instead their liabilities become unlimited. The third disadvantage is that in a situation where the LLC is outside the American jurisdiction then there is a greater possibility for the LLC to be treated as a corporate therefore stripping it of the advantages it enjoys as the LLC. The fact that the LLCs structures not properly understood by many is a clear indicator that its reception is also limited among the greater public. The LLC also does not have a board of Directors. In some situations where the LLCs are just starting the members are usually required by creditors to personally guarantee the loans on the behalf of the company, this directly implies that the members or owners become directly liable for the debts incurred by the company. Difficulty in raising capital This may occur due to the fact that the general operating structure of the LLCs is not understood well by the investors; hence they are more relaxed to invest their money simply because they do not have the hopes of making profits through the Initial public offer (Mancuso, 2007). There is also a possibility of the owners of the LLC getting into trouble for not having an operating agreement; this is possible mainly due to the fact that there is no legal requiring for the members to have one. How the disadvantages affect the company Some of the above disadvantages greatly affect the company, starting by the increased inability to raise capital; when this occurs or when a company is unable to attract the required number if investors to help it raise capital the operation costs of the company become difficult to meet, secondly without the optimum amount of capital the company becomes unable to meet optimally its set out objectives and it then even becomes difficult for this particular company to even expand. The lack of a definite title authority to enter into agreement might make the potential business partners to enter into any binding business agreement for fear of losing out by either entering into an agreement with a company representative who does not have the authority to legally enter into a binding agreement, meaning the company might lose out on many business opportunities (Humphreys, 1998). The issue of jurisdiction and taxation issues might be unfair to the company and in turn hurt the company profits in the long run, this is mainly because of the fact that the US LLCs might be considered as corporate for tax purposes which should not be the case thus they will lose more revenue through the taxes levied on them. Another thing that could really hurt the company is the fact that some creditors demanding that the owners guarantee loans that have been taken for the LLC,this not only strips the owners of their right to limited liabilities but also limits the capacity or the amount of credit that can be taken for the LLC for one simple reason and that is the fact that the individuals might have a limited capacity to guarantee the loans compared to if the LLC took the loan as separate entity (Humphreys, 1998). The fact that the LLCs are not really recognized in many states and that incase of an individual the LLC is only recognized as a sole proprietorship does actually limit its extent of operations and also exposes it to liabilities that face the sole proprietorship as a business entity. Operational tax issues At the state level The operational tax issues might not have guidance at the state level simply because different states do have there different laws and guidelines event though the laws are harmonized there are those states that would differently treat the issue of operational tax. Self Employment There are two aspects to this operation tax. The first aspect is the LLCs category of filing namely C and F This mostly requires that the members file their self employment taxes on their earning. The filing of partnership returns Here there is a general requirement that the owners must pay tax from their share of partnership earnings. Passive activity This usually limits the owners or members on the amount of loss that they are able to deduct References Cody, T., Hopkins, D.A., Perlman, L.A. (2007). Guide to Limited Liability Companies. (9th ed.). Boston: CCH. Humphreys, T.A. (1998). Limited liability companies. Sydney: Law Journal Press. Mancuso, A. (2007). Form Your Own Limited Liability Company. (5th ed.). Edinburgh: Nolo. Mancuso, A. (2007). Your Limited Liability Company: An Operating Manual. (5th ed.). Edinburgh: Nolo. Shenkman, M.M., Weiner, S., Taback, I. (2003). Starting a Limited Liability Company. (2nd ed.). New York: John Wiley and Sons. â€Å"The American Recovery and Reinvestment Act of 2009: Information Center.† Retrieved August 24, 2009 from http://www.irs.gov/newsroom/article/0,,id=204335,00.html?portlet=6 Wood, R.W. (2000). Limited liability companies: formation, operation, and conversion. (2nd ed.). Atlanta: Aspen Publishers Online.

Medicinal Marijuana Should Be Legal Essay examples -- Medical Marijuan

Too often do Americans today turn to prescription pills as a cure-all for every ailment. From occasional headaches to chronic pain, people look for immediate results disregarding any possible side effects. Drugs which act as painkillers in the body may become very addictive and misuse can be fatal. While we should not shun western medicine, patients should be offered other types of treatment. I believe that those who are being treated with over the counter medication should be given the option of using marijuana. The problems with prescription drugs consist of health risks, dependence, misuse, cost, and effectiveness. Constantly are there advertisements on television pitching a new drug whose side effects sound worse than the pain it is meant to solve. Unlike most addictions, people are told to take pills by an authoritative figure that can be trusted. Many of those who fall into this type of addiction have little history of drug use and fail to recognize their growing dependence. One pill a day turns into two; before they know it, their body now relies on that fix. Cost is another important issue when considering the value of having an option other than over the counter pills. While many struggle to pay for the drugs they depend on, there may be a much cheaper alternative. Lastly, the success of drugs is not the same for every individual. Drug A may work miracles for some yet be a curse for others. I believe many of these issues could be resolved with marijuana. While studies are limited due to its legality, enough has been established to make a valid claim for its medicinal properties. Marijuana can be used to treat â€Å"pain, muscle spasms and tremors, seizures, nausea, vomiting, appetite stimulation, insomnia, migraine headaches, depression, and glaucoma, among other things.†(Ardpark) States such as California have begun to recognize on a small scale however there needs to be a nationwide push. Despite government claims â€Å"marijuana is an addictive drug† (DEA), marijuana is not an addictive drug. It may be habit forming, but has nowhere near the addictiveness of drugs like OxyContin which are legal. I am not calling for a cannabis free-for-all and acknowledge the fact that, as with any drug, there would need to be regulations put in place. Expenses on medication would significantly decrease and without the hazards of pills, t... ...nd Drug Administration. 22 Oct. 2006 "Frontline: Drug Wars: the buyers: a social history of america's most popular drugs." WGBH Educational Foundation. 1995-2006 . PBS. 3 Oct. 2006 Herer, Jack. "Chapter 6." The Emperor Wears No Clothes. (2006) : 1,2,5,7. 22 Oct. 2006 http://www.jackherer.com/chapter06.html Office of National Drug Control Policy. Robinson J. "Who's Really in Prison for Marijuana?." ONDCP Drug Policy Information Clearinghouse. 9, 10, 12-15. 3 Oct. 2006 . "Prohibition In America: A Brief History." 3 Oct. 2006 . "Marijuana Arrests For Year 2005 ." 21 Sept. 2006 . NORML. 3 Oct. 2006 . "Marijuana Information." Narconon International. (2002) : Association for Better Living an Education. 3 Oct. 2006 . "The Uses of Medical Marijuana." 1,2. Arkansas Alliance for Medical Marijuana.22 Oct. 2006

Transitions: Primary Education and Young People

* Identify the transitions experienced by most children and young people. Transitions are the moves children and young people make from home to nursery, from stage to stage (and through the Curriculum for Excellence levels), from primary to secondary, between schools, and from secondary to further education and beyond. Transitions and changes are part of everyone’s life. When these transitions work well they help children and young people to develop confidence and acquire skills to manage future change in their lives.The vast majority of children and young people look forward to moving on, in learning and in life, and these moves almost always turn out to be positive experiences. However, transitions can also be challenging and support from parents and staff at school can help the transitions go more smoothly. All children and young people benefit from support from parents and staff as they make these important transitions. Transition into pre-school or nursery Starting nurser y is an exciting step, and listening and talking to children about this change in their lives will help to prepare them for a good start.Parents may also have questions and concerns at this time and should not be afraid to ask questions of the nursery staff. Parents have an important role to help and support staffs in getting to know their children by letting them know about their child’s interests and any health or personal issues which may affect the child’s learning. Transition from pre-school to primary school Primary teachers work closely with nursery staff and parents to ensure that information about each child’s learning and achievements is passed on.This will help ensure that their learning and development continues without interruption. Staff will also share other information which will help the teacher to support each child’s learning – for example relevant health issues, friendship groups and preferred ways of working. Transition from st age to stage in primary school Generally there are no formal transition meetings for parents or pupils at this stage (although there can be, depending on the school and/or the needs f the individual child), but pupils often get a chance to meet their new teacher for the next session. Transition from primary to secondary school The primary school will share relevant personal information, profiles of progress and achievements across the whole curriculum with the secondary school that the child is attending to ensure that young people’s learning continues with minimum interruption. This high level of planning for transition between primary and secondary school ensures that most young people will make a smooth transfer.As children get older they don’t always share information quite as readily as they did when they were younger. Teachers understand this and there will always be someone available in the secondary school to talk to about this important stage in a young person ’s life. Parents can speak to the school if they are unsure who best to approach. Transition – Puberty Puberty is the stage in life when a child's body develops into an adult's body. The changes take place gradually, usually between the ages of 10 and 16.During this time children change emotionally as well as physically. During puberty young people tend to focus more on friends and relationships outside the family. Relationships with parents and siblings can become strained. As a parent you may feel during this time that you're no longer relevant to your child's life. This is almost certainly not the case. Sometimes your child may appear to be rejecting and ignoring you. Despite this, you remain their primary role model and a central focus of their life. Transitions – preparing to leave schoolMany of them will stay at school to study for further qualifications, others may choose a blend of school and college learning or work placement; some will plan to move on to university, college or a training programme or to get a job. Regardless of what each young person’s post – 16 learning choice is, it will be important for teachers to work with them and parents and others to make sure they find the option which will be best for them. This can involve working with other learning providers and support agencies, and taking part in programmes delivered in partnership with other agencies, e. . youth work, often out of school. * Describe with examples how transitions may affect children and young people's behaviour and development. Most transitions have short-term or long-term effect on children’s development and behaviour. Long term effects: †¢ Self harming †¢ Withdrawal †¢ Avoiding social contact †¢ Lack of concentration †¢ Not learning/developing †¢ Low self confidence and self esteem †¢ Strained relationships. For example, bereavement will upset the child and make him aggressive with other chi ldren.Short term effects: †¢ Outbursts of anger †¢ Crying and tearfulness †¢ Clinginess/need for affection †¢ Withdrawal †¢ Unreasonable behaviour †¢ Tantrums in younger children †¢ Regression in behaviour †¢ Difficulty sleeping †¢ Loss of appetite †¢ Loss of motivation †¢ Lack of concentration. . For example, when the child starts to wet himself or start using babyish language after speaking clearly – Communication and intellectual development if children start to avoid social contact, they don’t care about school work, and lack of concentration. Social, emotional, and behaviour if children’s confidence and self-esteem are affected, if they show unwanted behaviour for attention and if they can’t make friends. * Identify the transitions that some children may experience. The diverse range of transitions faced by children and young people includes: †¢ Starting or moving school †¢ Bereavement: All looked after children and young people experience loss of some kind; for some this includes the death of someone close to them. They need sensitive and timely care and support to manage the impact of bereavement throughout their childhood and into adulthood.Reactions identified as common among bereaved children and young people include: †¢ sleep disturbances, insomnia, nightmares †¢ eating disorders, loss of appetite †¢ toilet problems: they may regress to soiling or wetting †¢ new physical disorders, such as asthma and eczema †¢ anxiety, separation anxiety, mood swings, withdrawal, aggressive behaviours, school phobia †¢ poor concentration †¢ possible guilt problems: thinking they are responsible for the loss †¢ loss of memory, earning difficulties †¢ hyperactivity, acting out, taking risks. Parents splitting up †¢ Illness (their own or a parent’s or sibling’s) †¢ Changing friendship groups †¢ Entry to, or leaving, a pupil referral unit: †¢ Moving through child health services into adult services †¢ Coming out as gay or lesbian †¢ Leaving home. Young people and children will need help and support from peers and adults to successfully make the transition to the next stage in their life. The nature and timing and giver of the support will vary depending on the individual’s needs and circumstances.