Habitat Loss And Its Roots - 848 Words

Habitat Loss and its roots Irwin (n.d) wrote, writes â€Å"I believe our biggest issue is the same biggest issue that the whole world is facing, and that’s habitat destruction...some 46-58 thousand square miles of forest are lost each year equivalent to 48 football fields every minute.† (para.7/5). â€Å"In Asia the elephant population is dwindling to around 20% because of the habitat loss from people who live in or around their habitat.† (World Wildlife fund, 2014, para.) The Asian conflict primarily revolves around elephants being taken from the wild while alive, for Thailand’s tourism industry. The brazilin soy plantations not only harm the environment around it but also the poor people who are taken from villages and slums to be forced to work in the plantations in barbaric conditions. For example, children work inhuman shifts, even at gunpoint, and those who get sick are abandoned and replaced by others. For hundreds of years habitat loss has been plaguing the human race, but m ore so the animals because people are not only destroying their home but forcing them to come into the city, and then most people would call them nosiness and try to kill them. The three major causes of habitat loss around the world are deforestation, agricultural development, and overgrazing. Firstly, deforestation has been caused by forest fires and making way for palm oil plantations. â€Å"68,000 soccer fields of forest have been lost in the past 13years by wildfire,† (Hansen ,2013, para.4). Forest firesShow MoreRelated Impact of Global Warming on Coastal Wetlands Essay1618 Words   |  7 Pagesdiameter growth, and lowered stem and root biomass. For example, Allen et al, (1995) state that bald cypress seedlings had reduced photosynthetic activity, stomatal conductance levels, and decreased height growth when exposed to flooding and salinity conditions. In addition, Conner (1994), found bald cypress to demonstrate slightly reduced root biomass. Conner (1994) also concluded that another wetland species, Chinese tallow, demonstrated a significant root and shoot biomass reduction. This resultRead MoreDeforestation And Environment1402 Words   |  6 Pagesare being taken to prevent deforestation. There are various reasons why deforestation is occurring despite its negative effects on the environment. Deforestation can cause very serious environmental problems such as climate change, flooding, loss of habitats as well as others. Deforestation occurs for many reasons, agriculture due to the increasing need for food products, large amounts of trees are removed to grow crops and for animals (Deforestation and Its Effect, 2017). Logging since wood-basedRead MoreEcological Restoration Essay950 Words   |  4 Pageswest by the Main Campus of UCSB and is bordered on the south by the Pacific Ocean.† The floor of the lagoon contains a depth of about 40 feet of loose and incompact layers of sand, slit, and clay comprised of partially decomposed organic matter. Habitat types that the lagoon includes are salt marshes, coast live oak woodlands, coastal dunes, vernal marshes and coastal sage scrubs. Archaeologists have determined that mankind had inhabited this area for about 9,000 years (UCSB Campus Lagoon). TheRead MoreDeforestation Is A Big Environmental Issue1092 Words   |  5 Pagessince rainforest is an essential ecosystem, which provides habitats for much of the world’s biodiversity. â€Å"Amazon destruction at more than 360 square miles (932 square kilometers) in just one month†(Ronca, 2008, p.1). Deforestation can have large impact on animals, which raises the problems of habitat loss, increasing threats to death and reducing biodiversity. (Environment Insider) Deforestation will have a direct result in losing habitats of the species. (Environment Insider) Trees can absorb carbonRead MoreDeforestation And Environment1125 Words   |  5 Pagespopulation. (citation)   Forest fires is another way of forest destruction, extremely large portions of forests are lost yearly due to fires. (citation)   Deforestation can cause very serious environmental problem such as climate change, flooding, loss of habitats as well as others. Deforestation plays a role in causing climate change, according to the World Carfree Network deforestation accounts for approximately 15% of the global carbon dioxide emissions (citation ). Trees are a vital part in the carbonRead MoreBiodiversity Loss and Extinction1220 Words   |  5 PagesBiodiversity loss and Extinction Biodiversity loss can lead to extinction, and hurt human life. It is our responsibility to take care of the environment. We bring in machines that harm the environment and destroy animal life. We need to limit ourselves on how much land and resources we consume. There are major issues that are causing species to become extinct and hurt our way of life and other animals do to the change in food chain. Many of the issues of biodiversity loss can be traced back to humanRead MoreRed Mangroves1471 Words   |  6 PagesMangroves are trees and shrubs that grow in saline coastal habitats in the tropics and subtropics – mainly between latitudes 25 ° N and 25 ° S. The saline conditions tolerated by various species range from brackish water, through pure seawater (30 to 40 ppt), to water of over twice the salinity of ocean seawater, where the salt has become concentrated by evaporation (up to 90 ppt).[1][2] The many species of trees and shrubs adapted to saline conditions are not all closely related, and the term mangroveRead MoreDescribe Ecosystem s Location And Ecosystem Significance1237 Words   |  5 Pageseach year, seagrass meadows produce millions of tons of biomass which provides food, habitat and nurseries for a myriad of species of fish, crustaceans and other marine animals (insert reference). The seagrass meadows themselves also act as protection against predators and strong ocean currents which is ideal for the attachment of larvae and eggs and to protect juvenile fish. Not only do they provide important habitat for marine animals, but they also stabilize the ocean floor and prevent erosion fromRead MoreDescriptive Essay - My Eyes And Imagine1611 Words   |  7 Pagesdeep breath in and smell the fresh, crisp air as it slowly fills your lungs. Suddenly an awful noise wakes you up, a screeching noise like the trees were crying. A massive yellow and black crane plunges down t o the trees, ripping them out from their roots. A strange man in an orange vest and bright red helmet comes up and tells you that you are going to have to move. â€Å"What are you doing?† you ask, quickly standing up. â€Å"Logging this area, we are chopping down the trees and you’re going to have to moveRead MoreFor Riches to Rarity: American Ginseng1250 Words   |  5 PagesFrom Riches to Rarity American ginseng (Panax quinquefolius) has a rich history in North America. Native Americans used the roots medicinally for years, and European colonists quickly revered the roots as well. American ginseng was one of the earliest American exports to China. Entrepreneurs such as John Jacob Astor bought and sold roots to amass their fortunes. Even today, American ginseng is prized for its medicinal qualities and is still harvested and sold internationally. In the early days of

The Justice Argument Regarding Extending The Human Lifespan

The justice argument regarding extending the human lifespan looks at the dilemma morally; the moral dilemma being: is it fair for one person to extend their life over another. There is a distinct struggle between the first world and the third world when it comes to issues such as economics, politics, and available aid. This practice of extending human life presents a conflict. Should those who have the money, power, and overall opportunity extend their life, whereas those without the resources not. Can you justify extending the life of those already with more advantages? When looked at, the people with the most need of life extension due to illness cannot do so. Places stricken with poverty, such as areas in Sub-Saharan Africa, are also†¦show more content†¦Within the argument there is discussion of the ideas of liberal and communitarian anthropology. How each view relates to human life and one’s relationships within it is briefly touched upon. Liberal anthropology d epicts humans as individuals focused upon their own self-interest and autonomy. People use others, including their friends, as instruments to fulfill their personal desires. â€Å"Arguments in favor of life extension are often based on the presuppositions of liberalism† (1). On the other side of the spectrum lies communitarian anthropology which relates humans and their desires to community and their social relations to others; rather than focusing on one’s self and what they can gain by using others, individuals focus on their mutual social relationships with other humans to fulfil a greater emotional desire. Both views are â€Å"combined in respect to biological aging.† When looking at the extension of life medically it is seen as a matter of autonomy and one’s choice (liberal); however, there is also the stress of the importance of â€Å"social network as an ethical condition of human life† (communitarian). â€Å"Being with others as such is co nsidered intrinsically valuable...this excludes the option that an extension of biological age is intrinsically valuable. It is valuable only if it also extends our life as communal beings.† (1). â€Å"This idea brings about another; that being: â€Å"Quality of time outweighsShow MoreRelatedObservation Of Various Life Stages5410 Words   |  22 Pagesindividual and group human behaviors, which is complex. Nevertheless, it has been studied, analyzed and understood, by scientists, theorists, researchers and scholars who have given that task optimum attention, collecting and registering outcomes, thoughts, and results of endless observations and studies of human beings and their behaviors all stages throughout a lifespan, taking into account fundamental factors as are historical and cultural contexts, since they influence human development, and behaviorsRead MoreTechnology Essay11684 Words   |  47 Pagesthat contribution technology has made to modern life has been really p ositive and has helped to improve the quality of human lives. The first reason for me to  appreciate the contribution technology made to modern life is just the fact that it enhances daily life to unprecedented levels.   As women increase their roles in society in the last times, daily homework such is cook, make laundry or vacuum take less time to do it than before, and its permits women to dedicate this time to other activitiesRead MoreReengineering in Access Bank Plc14984 Words   |  60 Pageseffect from December 31, 2005. To achieve the N25 billion capital directive, the bank combined its business with those of Capital Bank International and Marina International bank Limited. The Combination was approved by the CBN and the High Court of Justice on the 7 October 2005 and 11 October 2005 respectively. The authorized share capital of the Bank are: - N9 Billion - Ordinary shares of 50k each - N1 Billion - Preference shares of 50k each The percentage shareholding structure of the bank is asRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesUnderstanding Work Teams 307 Communication 335 Leadership 367 Power and Politics 411 Conflict and Negotiation 445 Foundations of Organization Structure 479 v vi BRIEF CONTENTS 4 The Organization System 16 Organizational Culture 511 17 Human Resource Policies and Practices 543 18 Organizational Change and Stress Management 577 Appendix A Research in Organizational Behavior Comprehensive Cases Indexes Glindex 637 663 616 623 Contents Preface xxii 1 1 Introduction Read MoreImpact of Science on Society38421 Words   |  154 Pagesphilosophies of mankind. Beginning with the plow, science has changed how we live and what we believe. By making life easier, science has given man the chance to pursue societal concerns such as ethics, aesthetics, education, and justice; to create cultures; and to improve human conditions. But it has also placed us in the unique position of being able to destroy ourselves. To celebrate the 25th anniversary of the National Aeronautics and Space Administration (NASA) in 1983, NASA and The College of WilliamRead MoreImpact of Science on Society38427 Words   |  154 Pagesphilosophies of mankind. Beginning with the plow, science has changed how we live and what we believe. By making life easier, science has given man the chance to pursue societal concerns such as ethics, aesthetics, education, and justice; to create cultures; and to improve human conditions. But it has also placed us in the unique position of being able to destroy ourselves. To celebrate the 25th anniversary of the National Aeronautics and Space Administration (NASA) in 1983, NASA and The College of WilliamRead MoreMerger and Acquisition: Current Issues115629 Words   |  463 Pagesof cash bids relative to non-cash bids, for targets of successful bids versus failed bids, and for friendly versus hostile bids. This is consistent with our suggestion that the reduction in volatility is a result of convergence of trader opinion regarding the value of the target stock, because the greater the certainty about the takeover’s outcome, the greater the drop-off in volatility. While trading volume falls in the successful, friendly and cash sub-samples, it remains unchanged or increasesRead MoreStrategic Marketing Management337596 Words   |  1351 Pagesquestions – as offered in the eighteen chapters which follow. The structure of the book is designed to take the reader through each of the questions in turn. The sequencing of the chapters is therefore significant. We have sought to build the book’s argument in a cumulative way such that it will provide guidance in generating effective marketing performance within a strategic framework – once the reader has worked through each chapter in turn. Against this background we can specify the book’s aims asRead MoreProject Mgmt296381 Words   |  1186 Pagesseen in the rapid expansion of the Project Management Institute (PMI), a professional organization for project managers. PMI membership has grown from 93,000 in 2002 to more than 270,000 currently. See the PMI Snapshot from Practice for information regarding professional certification in project management. It’s nearly impossible to pick up a newspaper or business periodical and not find something about projects. This is no surprise! Approximately $2.5 trillion (about 25 percent of the U.S. gross national

Australian Tax Law Taxation Act 2016

Question: Describe about the Australian Tax Law for Taxation Act 2016. Answer: 1. Issue Hilary as per the information provided in the case has derived the following three payments: $ 10,000 Sale of copyright of her autobiography $ 5,000- Sale of Manuscript $ 2,000 Sale of expedition related photographs Other relevant information include that Hilary had no prior writing experience but still accepted the offer and could complete the book without taking help from outside. Hence, in wake of this the principal task is to ascertain if the above payments constitute as income derived from personal exertion. Rule The ordinary income as derived under the scope of Section 6(5) and Section 15(15) needs to be distinguished from the capital income that is tax exempt but may give rise to gains on capital being taxed under the aegis of Section 10(5). Further, the constituents of ordinary income are essentially revenue receipts unlike capital receipts which are derived from transactions involving liquidation of capital asset (CCH, 2013). The source of the payment needs to be given key consideration as is apparent from the decision in the Brent vs Federal Commissioner of Taxation(1971) 125 CLR case, The case involves the appellant signing a contract with a newspaper agency for divulging information about her husbands behaviour towards her and marital life in general. The newspaper wanted this information as the husband was convicted in a very famous robbery case. In order to obtain the relevant information, her wife engaged in interviews for few days and at the end signed all the pages of the book written by the journalists so as serve as a authentication. There was dispute regarding the nature of payments and the court termed these as capital (Coleman, 2011). The core reasoning of the court was based on the premise that through the transaction, the actual object of interest for the newspaper was the secret information about their relationship which the newspaper wanted. The interview served as mere mode and was instrumental in facilitating transfer of information but otherwise did not add any value or provide any service. Further, the wife was involved in the signing of the book but it was only to authenticate the book and did not have any commercial value otherwise. Thus, the payments were derived by the wife and not earned. This derivation was on account of transfer of copyright of the personal information from the wife to the newspaper company for which the wife got payments (Barkoczy, 2013). Application The learning from the decision of the Brent v. FCT case would now be applied to the situation presented by the Hilary case. There are some comparisons which can be drawn in given case with the Brent v. FCT case which are highlighted below. Motive of the offer In Brent v. FCT case, the actual asset that the newspaper intended to buy was exclusive access to the information about the martial life. Similarly, in the given case, the actual asset which the local newspaper has offered money for is not the book written by Hilary but rather exclusive access to the contents of the book which narrate Hilarys personal life. The information in both cases is the asset due to the underlying fame associated with the concerned person whose information is sought. Irrelevant nature of incidental activities In Brent v. FCT case, interview was the medium through which information as extracted from the wife through the use of journalists. Further, the act of putting signatures on each page of the book lacked any commercial value In the given case, information is extracted from Hilary through the indulgence of writing in the book which would not have much commercial value as Hilarys profession is not book writing and infact she has no prior writing experience. Further, similar argument may be extended for photography where Hilary has no expertise and the commercial value lies in the fact that it captures a moment from Hilarys expedition. In wake of the above, it is apparent that the income is derived from the sale of assets and not earned by engaging in personal exertion or any activity. Even though Hilary engaged in writing, but it did not result in any valuable being created and is only a medium for information transfer to the newspaper. Similar arguments may be made for manuscript and photographs and thus the transactions involving these results in capital receipts which are non-assessable but the gains so derived may pose CGT liability (Section 10-5). Now if the underlying motive behind writing of book by Hillary is only satisfaction of self and not to earn profit, then the writing activity would be considered as a mere hobby. This is because this is being carried out in a non-commercial manner i.e. without appointment of editors and other external staff. Also, there is no intent to earn money from this and Hilary has never written a book before. Any proceeds that may be derived from hobby indulged without any commercial intent would amount to non-taxable receipts (Hodgson, Mortimer Butler, 2016). Conclusion Based on the discussion above, it would be fair to conclude that if Hilary indulged in writing after getting the offer, then the receipts are capital in nature and non-assessable. However, if the intention is only to derive satisfaction, then writing becomes a hobby and thus the proceeds would not be assessable. 2. Issue The facts of the given situation are summarised below. Son obtains a debt of $ 40,000 from his mother for buying house and makes a promise to return a sum of $ 50,000 after five years. The mother clarifies that she wants prompt repayment of principal at the committed time and does not desire any interest income for the help extended. In actuality, the son does not take five years to clear the loan and repays the money only in two years. The total repayment is made in the form of one cheque totalling an amount of $44,000. In wake of the above description of facts, the central concern is to opine if mothers engagement in the above lending arrangement would have any effect on the assessable income or not. Rule In cases where the lender repays back the money, no tax is applicable on the principal repayment which would be categorised as capital receipts. However, the issue is with regards to the determination of the tax assessibility of any incremental amount received by the lender. This amount may be assessable income if it falls within the purview of either Section 6-5 or Section 15-15 (Woellner, 2013). The amount would fall within Section 6-5 if the underlying taxpayer operates a money lending business or has made an investment where interest income is expected and paid whether periodically or as a lump sum amount. The amount would fall within Section 15-15 if the lender enters into an isolated lending transaction but the same has been enacted professionally with income intention. In order to judge the commercial element in the transaction, its comparison with business transactions would be made (Gilders et. al., 2016). For the payment to be classified as a gift there are certain conditions that ought to be fulfilled. Firstly, there has to be an actual ownership transfer of the underlying gift to the transferee. Secondly, this transfer is to be prompted on voluntary basis without any pressure from transferee or any other party. Thirdly, post the transfer of gift, there must not be any expectations from the transferor to derive benefits from the transferee in any nature at any point of time. Lastly, this transfer must be initiated on the back of personal feelings and not as professional relationship (ATO, nd). Application The first aim is to analyse if the incremental income to the tune of $ 4,000 can be assessable under Section 6(5) or Section 15(15). There is no information to suggest that the mother has a money lending business and also the given money has been lent without intention of earning interest. Hence, the interest income cannot be covered under Section 6(5). Further, from the manner in which the loan is extended, this cannot be termed as a commercial transaction. This is because the agreement for the money is not written, lacks any legal documentation and mother has made no demand for any collateral. Besides, the fact that she has no intention to earn interest income removes the payment from the ambit of Section 15(15) as presence of profit intention is pivotal in this case. Thus, the payment of $ 4,000 would be termed as gift and would not attract any tax liability for the mother. The relevant explanation is outlined below. Through the cheque, the ownership transfer of the amount has successfully been achieved. The son made the payment even though the mother insisted on not making any payment. The son has no expectations for any present of future gains for the $ 4,000 extended to mother. One of the core aspects that drives this payment is the affection of son towards the mother. As all the four conditions are satisfied, thus the $ 4,000 payment would be gift from the son to mother and would be exempt from tax. Further, the amount of $ 40,000 is non-assessable as they are capital proceeds. Conclusion On account of the lending transaction discussed, the mother would not have to bear any additional tax liability. 3. Part a) The given case briefs about Scotts property whose market value is $ 800,000. The property essentially comprises of two major assets. Constructed House Land There is difference in date of acquisitions of the two assets. While the land was acquired in 1980 when CGT legislation was absent but construction of house took place when CGT legislation was applicable. Thus, it is prudent to treat the two assets separately as land is CGT exempt unlike house which would be CGT applicable (Nethercott, Richardson Devos, 2016). Total value of property in 1986 = Value of Land + Value of House = 90000 + 60000 = $ 150,000 Hence, 40% of the propertys value is derived from the house. Thus, value of house at current market prices = 40% of the propertys market value = (40/100)*800000 = $ 320,000 Hence, the remaining component would be CGT exempt as that is value of land. Capital gains on house = Selling price of house Cost base = 320000 60000 = $ 260,000 Taxable gains as per discount method = (1/2)* 260,000 = $ 130,000 Construction cost after adjusting for inflation = (68.72/43.2)* 60000 = $ 95,400 Taxable gains as per indexation method = 320,000 95,400 = $ 224,600 The above calculations clearly indicate that CGT applicable gains on the property sale amount to $ 130,000 since Scott as an individual taxpayer has the option to choose either method (Barkoczy, 2013). Part b) In this case, the relevant statute would be Section 116-30(2) which clarify that the taxable capital gains in case of discrepancy between the actual sale price and existing market price, the larger value of the two would be given prominence (Austlii,nd). Actual selling price to daughter = $ 200,000 Current market price = $ 800,000 Hence, the capital gains would be applicable using $ 800,000 and hence answer would again be $ 130,000. Part c) The property now belongs to a company which cannot use the discount method and hence is limited to only indexation method (CCH, 2013).The taxable capital gains in accordance with this would amount to $ 224,600 as has been shown in the a) part. References ATO nd, Gifts and Donations, Australian Taxation Office, Available online from https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Gifts-and-donations/ (Accessed on September 2, 2016) Austlii nd, INCOME TAX ASSESSMENT ACT 1997 - SECT 116.30, Austlii Website, Available online from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s116.30.html (Accessed on September 2, 2016) Barkoczy,S 2013, Foundation of Taxation Law 2013,5th eds., CCH Publications, North Ryde CCH 2013, Australian Master Tax Guide 2013, 51st eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters, Sydney Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2016, Understanding taxation law 2016, 9th eds., LexisNexis/Butterworths. Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 5th ed., Thomson Reuters, Sydney, Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney, Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2014 ,Principles of Taxation Law 2014, 7th eds., Thomson Reuters, Pymont Woellner, R 2013, Australian taxation law 2013, 7th eds., CCH Australia, North Ryde