Friday, December 27, 2019
Lexicology - Definition and Examples
Lexicology is the branch of linguistics that studies the stock of words (the lexicon) in a given language. Adjective: lexicological. Etymology From the Greek lexico- -logy, word study Lexicology and Syntax Lexicology deals not only with simple words in all their aspects but also with complex and compound words, the meaningful units of language. Since these units must be analyzed in respect of both their form and their meaning, lexicology relies on information derived from morphology, the study of the forms of words and their components, and semantics, the study of their meanings. A third field of particular interest in lexicological studies is etymology, the study of the origins of words. However, lexicology must not be confused with lexicography, the writing or compilation of dictionaries, which is a special technique rather than a level of language studies ...The essential difference between syntax and lexicology is that the former deals with the general facts of language and the latter with special aspects. . . . Syntax is general because it deals with rules and regularities that apply to classes of words as a whole, whereas lexicology is particular because it is concerned with the way individual words operate and affect other words in the same context. Although borderline cases do exist in both lexicology and syntax, e.g., in the case of grammatical or function words, the distinction between the two levels is fairly clear.à (Howard Jackson and Etienne Zà © Amvela, Words, Meaning, and Vocabulary: An Introduction to Modern English Lexicology. Continuum, 2007) Content Words and Function Words [T]eachers of English have customarily distinguished between content words, like snow and mountain, and function words, like it and on and of and the ...à Lexicology is the study of content words or lexical items.à (M.A.K. Halliday et al., Lexicology and Corpus Linguistics. Continuum, 2004) Lexicology and Grammar Both grammar and lexicology involve us in an indefinitely large number of superficially different units. In the case of grammar these are phrases, clauses, and sentences; in the case of lexicology the units are words, or more precisely . . . lexical items. It is typical of grammar to make general and abstract statements about the units concerned, showing a common construction despite formal differences. It is typical of lexicology to make specific statements about individual units. In consequence, while the grammar of a language is best handled in chapters devoted to different types of construction, it is normal to deal with the lexicon of a language in an alphabetical dictionary, each entry devoted to a different lexical item.à (Randolph Quirk et al., A Comprehensive Grammar of the English Language, 2nd ed. Longman, 1985) Lexicology and Phonology [I]t may be thought at first sight that phonology does not interact with lexicology in any significant manner. But a close analysis will reveal that, in many cases, the difference between two otherwise identical lexical items can be reduced to a difference at the level of phonology. Compare for example the pair of words toy and boy, feet and fit, pill and pin. They differ only in one sound unit (the position of which has been [italicized] in each word) and yet the difference has serious consequences at the level of lexicology.à (Etienne Zà © Amvela, Lexicography and Lexicology. Routledge Encyclopedia of Language Teaching and Learning, ed. by Michaà «l Byram. Routledge, 2000) Pronunciation: lek-se-KAH-le-gee
Thursday, December 19, 2019
Procter and Gamble vs Peta - 588 Words
ââ¬Å"Whatââ¬â¢s that?â⬠you wonder as you look out your window. A small group of people is gathered on the sidewalk at the end of the wisteria gardens in front of the main headquarters of Procter Gamble. If you squint, you can see theyââ¬â¢re holding signs, but the only text you can make out is the word ââ¬Å"PETAâ⬠in big letters across the bottom. ââ¬Å"Just great,â⬠you think to yourself. People for the Ethical Treatment of Animals, the animal-rights group more commonly know by the acronym PETA, raises more than $25 million a year from its 1.6 million members and supporters. PETA not only campaigns for animal rights but also funds less known animal-rights groups to engage in activism. PETA is extremely adept at organizing public campaigns and mobilizingâ⬠¦show more contentâ⬠¦Their tactics, denounced as mob rule by some in the medical research community, included hate mail, malicious phone calls, death threats, fireworks, a pedophile smear campaign, car vandalism, arson attacks, and finally the theft of the remains of a relative of the farm owner from the churchyard cemetery. It is clear that PETA will do anything to achieve its goals. Procter Gamble (PG) does not use animals to test the safety of its cosmetics, shampoos, detergents, cleansers, and paper goods; it does, however, use animals to test the safety of new drugs, health-care products, and products intended for use on babies and children. Nonetheless, PG still draws protests from PETA in the form of PETAââ¬â¢s ââ¬Å"Diedâ⬠advertising campaign, based on PGââ¬â¢s best-selling laundry detergent Tide. The ââ¬Å"Diedâ⬠ad shows a woman holding a box of ââ¬Å"Diedâ⬠detergent with the words ââ¬Å"Thousands of Animals Died for Your Laundryâ⬠boldly written on the box. PETA is urging consumers to boycott all PG products until the company ends all forms of animal testing. From PGââ¬â¢s perspective, eliminating animal testing altogether could compromise safety, as testing is critical to producing safe products for its customers. PG has to know, for example, that a product will not cause injury if children accidentally swallow it or get it into their eyes. Furthermore, in the event that a productShow MoreRelatedAnimal Testing : Cosmetic Manufacturers1375 Words à |à 6 PagesMarla Donato from the Chicago Tribune states, two of the largest manufacturers Avon Products and Revlon recently announced a permanent end to all animal testing by their companies. Mary kay announced a temporary moratorium on practice, and Procter and gamble unveiled a $450,000 grant program to investigate alternative research methods (Donato par.1). If there is so much being done to end animal testing, why do some major companies still insist on using this method? The reason for this is simply
Wednesday, December 11, 2019
Responsible tax as corporate social responsibility - Free Samples
Question: Discuss about the Responsible tax as corporate social responsibility. Answer: Introduction: Definition: In the process of continuously looking to improve, the quality of products and services by implementation of innovative and effective methods is the main objective of research and development. Research and development, here in after to be referred to as RD, is the works and efforts directed by an organization towards improvement of quality of products and services. Tax implications: There are huge tax incentives for expenditures on research and development by business organizations. The tax incentives include deduction of capital as well as revenue expenditures incurred for scientific research and development initiatives. However, the tax incentives and implications are different for small and large businesses. Tax incentives for small businesses: Small businesses are allowed to claim tax deduction up to 125% of the expenditures incurred on scientific research and development activities for eligible expenditures provided the small businesses claim such expenditures in their tax returns. In some cases small business and companies can claim deduction up-to 175% of the expenditures incurred on scientific research and development initiatives (Muller and Kolk 2015). In order to motivate small businesses to spend on RD activities the Income Tax Assessment Act, 1936 provides the benefit of tax offsets. Small businesses with turnover less than $20 million per annum will be able to claim tax 43.5% refundable tax offset RD expenditures. However, these expenditures must be incurred by eligible entities to claim the tax offset benefit. Spending on Research and development statistics The small business plays an important role in the Australian economy. It provides almost one third of the production and the half of the employment in the private non-financial sector. In order to stay competitive and profitable the small business makes substantial investment in the research and development. The figure provided in Appendix 1 shows the details of implied subsidy rates for different countries. It can be seen that the implied tax subsidy rate of the small profitable business is more than the large profitable firm. The Law: The law relating to RD expenditures for business entities in Australia has seen a transition from research and development tax concessions to the incentives for research and development expenditures incurred by business entities. The Business entities prior to July 01, 2011 were allowed to deduct 125% of the total expenditures incurred for RD purposes at the time of filing of income tax return. In addition to this, the business entities even were allowed to claim deduction up-to 175% in some cases for expenditures that are eligible for such purposes (Yigitcanlar et al. 2017). The tax concession of 125% and 175% respectively for depreciating assets used for the purpose of RD continues even after July 01, 2011 for those entities that have invested in depreciable assets prior to July 01, 2011. The tax concession of 125% and 175% for eligible expenditures were provided in Division 3A of Income Tax Assessment Act, 1936. The Tax Law Amendment (Research and Development) Act 2011 has repealed the tax concession provisions. Sections 73A to 73Z containing the above provisions have been repealed subsequent to the Tax Law Amendment Act 2011. The amendment has brought tax incentives for expenditures incurred on RD to repl ace the RD tax concessions. The tax incentives brought in by the above amendment allows business organizations to use the benefit of tax offsets. The tax incentives to allow tax offsets have been introduced to encourage companies, especially small companies. The RD tax incentives introduced post July 01, 2011 has two-core concepts two it. These two core concepts of tax incentives are as following: Refundable tax offset: For certain eligible expenditures in connection with the research and development activities, an entity will be allowed to take 43.5% refundable tax offset for entities with turnover less than $20 million in a year. Thus, the small business organizations with turnover less than $20 million per annum will be allowed to take 43.5% refundable tax off-set for RD expenditures which are eligible for the tax offset purpose. Non-refundable tax offset: For all other entities a non-refundable tax offset of 38.5% will be allowed for expenditures of research and development. The small businesses will also be allowed to carry forward the unused offset amount in future income years. The small businesses are allowed to take RD tax offset of 43.5% whereas companies with RD expenditures in excess of $100 million for an income year will only be allowed a reduced tax offset of 30%. The tax rules: The Tax Amendment Act 2011 (Research and Development) the RD tax concession provisions have been repealed. However, it is important to restate that the benefits of tax concession provisions of section 73A to section 73Z of the Income Tax Assessment Act, 1936 can still be used by business entities if the necessary conditions are fulfilled by the business entities (Shin 2017). Thus, if the expenditures in respect of RD activities have been incurred by an entity prior to the introduction of RD tax incentives then the organizations will be allowed to avail the benefit of RD tax concession. Thus, if business organizations have incurred expenditures on RD activities before the repealing of RD tax concession, i.e. July 01, 2011, then the organizations will be allowed to use tax concession under the now repealed provisions of section 73A to section 73Z. Establishment of special transitional arrangement: In order to address the situations in the income years when both the RD tax concession provisions and RD tax incentive provisions special transitional arrangements have to be made. Research and development tax incentives: As already mentioned that subsequent to repealing of RD tax concessions the introduction of RD tax incentives is mainly to encourage business organizations to engage in research and development activities to improve the quality of products and services. The tax incentives are more incline and beneficial for small business entities and it is proven from the fact that the refundable tax offset of 43.50% is allowed to the business entities with annual turnover of less than $20 million. As for large business, entities the tax incentive is non-refundable tax offset of 38.5%. The current tax offset provision under RD tax incentives that have replaced the tax concession will affect the business entities as following. Group Turnover Company Tax Rate RD Tax Offset Rate Tax Discount Percentage Refundable or Non-refundable Less than $10 m 27.5% 43.5% 16% Refundable Between $10m - $20m 30% 43.5% 13.5% Refundable $20m or more 30% 38.5% 8.5% Non-refundable From the above table it is more than clear that RD incentive which has been applicable since July 01, 2011 is certainly more beneficial to small and medium entities than they are to the large corporations. For small entities with annual turnover, less than $20 million the entities will be taxed at 30.00% with RD tax offset rate of 43.5% with the option of refund. For smaller entities with turnover, less than $10 million the entities will be taxed at 27.5% and tax offset of 43.5% with the option of refund. For large entities with annual turnover of $20 million or more the entities will only be allowed to take tax offset of only 38.5% for the RD expenditures. Legislations: As already mentioned earlier that before the introduction of Tax Amendment Act 2011 (Research and development) business organizations were allowed to take the benefit of tax concessions for expenses of research and development. The tax concession provisions were contained in section 73A to section 73Z of Income Tax Assessment Act, 1936. The Division 3A of the act prescribed the guidelines and rates that are applicable for tax concessions under the act to the organizations incurring expenditures on research and development. However subsequent to 1st of July, 2011, i.e. after the introduction of Tax Amendment Act 2011 (Research and Development) the business organizations have been allowed to take the benefits under RD tax incentives. Thus, whereas earlier the companies and entities were allowed to deduct 125% of RD expenditures while filing the income tax return to reduce the income tax liabilities for eligible expenditures now it has replaced by tax offsets. Small entities have been a llowed to take refundable tax offset of 43.5% whereas large entities will only be allowed to take non-refundable tax offset of 38.5%. Tax Implication RD activities overseas: The above rules and regulations are only restricted to the RD activities carried out within the country. For RD activities carried outside the country an entity will only be allowed to claim such expenditures as deduction for computation of assessable income if the activities are registered and the following conditions are satisfied: The activities are of scientific in nature and has close link with the Australian core activities. The activities in relation to the research and development that have been conducted outside Australia is mainly because such activities were not possible to be conducted in Australia for reason / reasons listed in the legislation. The expenditure has reduced as the expenditure has been incurred overseas, i.e. the expenditures if would have been incurred in Australia would have been higher than the actual expenditure incurred for the activities in overseas. It is important to note here that the expenditures have to be paid in order to be claimed as deduction to ascertain the taxable income of an entity or to offset under the new provisions. Thus, in case the expenditures are incurred but not paid then the RD tax concession or RD tax incentives none of the benefits will be allowed under the Income Tax Assessment Act, 1936. Tax incentive for investors at the early stages: National Innovation and Science Agenda as a part of its program to encourage businesses to invest in research and development initiatives has announced a new tax offset program effective from July 01, 2016. According to the new program the investors will be able to use the benefit of incentives for expenditures which are in the nature of research and development at the early stage of their investments (Farrugia and Gerrard 2016). The eligible investors will be allowed to take the following benefits: Non-refundable tax offset of 20% for the amount of investment subjected to a restriction of an amount of $200000 per annum. Exemption from capital gain tax if the investments are held for a minimum of 12 months and maximum of 10 years. The above tax incentives for early stage investors is one of the many ways to encourage small businesses to invest in research and development activities. The above incentive program has restricted the tax incentive benefit to the eligible investors. The tax offset in the above scheme has been capped at $50000 to ensure that only small businesses are allowed to use the benefit of the above incentive. Conclusion: The small and medium sized entities are generally short on investment hence, they find it difficult to invest huge amount of funds on research and development initiatives. Thus, it is important to encourage the small entities to spend in research and development activities by allowing them tax incentives for such expenditures. The introduction of RD tax incentives by repealing the RD tax concessions was mainly to encourage the small and medium sized entities to invest on RD activities. A refundable tax off set of 43.5% for entities with annual turnover of less than $20 million compare to a non-refundable tax offset rate 38.5% for entities with turnover of $20 million or more is a clear indication that the current tax legislation has been made to encourage the small businesses to invest in RD activities. Reference Farrugia, D. and Gerrard, J., 2016. Academic knowledge and contemporary poverty: the politics of homelessness research.Sociology,50(2), pp.267-284. Muller, A. and Kolk, A., 2015. Responsible tax as corporate social responsibility: the case of multinational enterprises and effective tax in India.Business Society,54(4), pp.435-463. Shin, M.J., 2017. Partisanship, Tax Policy, and Corporate Profit-Shifting in a Globalized World Economy.Comparative Political Studies, p.0010414016688007. Yigitcanlar, T., Sabatini-Marques, J., da-Costa, E.M., Kamruzzaman, M. and Ioppolo, G., 2017. Stimulating technological innovation through incentives: Perceptions of Australian and Brazilian firms.Technological Forecasting and Social Change.
Tuesday, December 3, 2019
One Of The Biggest Reasons Why Assignments Get A Bad Mark Or Are Incom
One of the biggest reasons why assignments get a bad mark or are incomplete is because of procrastination. Procrastination has a bad effect on work, and on you. When you procrastinate you don't learn how to discipline yourself, the quality of work suffers, and you get stressed out. The first reason why procrastination is bad is because the quality of work suffers. Sometimes an assignment needs to be proof read first. If you procrastinate you will be more inclined to skip this important step. Another big problem is that you run out of ideas. At one sitting ideas don't come as freely as they do over several days. People who leave assignments to the last minute are more likely to resort to cheating. When an assignment is left to the last minute, you worry more and cheating and cutting curners happens a lot more. Procrastination also affects the quality of work because your assignments looks hurried and just thrown together. Another danger that comes with procrastination is an increase in stress. When an assignment is left to the last minute, it lingers in the back of your mind the whole time. Once the day arrives that you must do it, any other plans must be put on hold. You end up being frustrated and upset with yourself, and the teacher. If several assignments are due at the same time the stress increases even more. Not only do you have to rush to get everything done, you have to worry about whether you'll get it finished in time. Stress also increases when you procrastinate because you start to doubt yourself. When you make up your mind that you won't leave the next assignment until the last minute, and you end up doing it, you get frustrated and upset with yourself. The last and most important reason is because you learn poor work habits. As you further your education you will no longer be able to leave things to the last minute. As assignments get bigger they require more planning and thought; if you haven't learned the skills to plan before, these assignments won't get done properly. When you make excuses to put off assignments, you learn to make excuses for other things as well. You'll start making excuses to cheat on your diet, or quit exercising. This is a bad pattern to get into, you start to realize that you won't get it done early so why bother trying. Once you start to doubt yourself you self-confidence drops and all kinds of other problems start to happen. When you procrastinate a lot of bad things can happen. You don't learn to discipline yourself, your work suffers, and you get stressed out. Prcrastination is dangerous, you fool yourself by thinking up reasons to wait one more week or one more day. The worst thing is, is that procrastination is so easy to stop. You just have to quit being lazy, make up your mind to get it done, and just do it!
Wednesday, November 27, 2019
Revision of sport issues
Future of sports managers It is likely that sports managers will have to work with a series of suppliers for sporting facilities. Mainstream sport has a well-organised supplier base. However, with the emergence of new types of sports, managers will need to open themselves to divergent providers. This also implies that opportunities for entrepreneurship will increase in sports. Therefore, managers should be prepared to work with upcoming businesses.Advertising We will write a custom assessment sample on Revision of sport issues specifically for you for only $16.05 $11/page Learn More For those individuals handling new forms of sports, it will be essential to be prepared for divergent standards as different facilities can offer different experiences. Conversely, managers in older sports are likely to experience even more stringent rules as sporting facilities will be standardised. It will be critical for managers to sensitise their players about rules of t heir game and focus on them during training. Mainstream sports have rigid structures that require various sports representatives to liaise with local councils or other government bodies. This can be an impediment to ambitious sporting managers because councils are highly bureaucratic. Many of them may worry about citizen unease, and this could hamper their progress. Sports managers will also find it difficult to participate in sports development as construction projects are likely to increase in costs. Individuals who feel unsatisfied with existing facilities may find it difficult to organise funds for new areas; most of them may not penetrate the rigid mainstream structure. It may become difficult for managers to promote community goals. Mainstream sports have national sports organisations that control many activities. It will be difficult for these sports leaders to create change unless they go through the rigorous process of volunteer membership in those organisations. Overall, s ports development is likely to be a painstaking process because of the pyramid structure of mainstream sports. An athlete will have to start from scratch and work his or her way upwards. This can be quite disappointing to managers. BBL articles One of the key advantages of BBL was that it revamped the sport by reaching out to new audiences. The sporting body had ignored women and younger players for a long time. Most of them were not interested in the sport because of its time limits and its format.Advertising Looking for assessment on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More The approach also provided incentives for all members of the cricket body to play their part. Since owners share their status with players, they encourage the latter to improve on their performance as much as possible. Additionally, since BBL is mostly local, then the stakeholders can exert considerable control over the number and nature of match es that competitors play. This has shifted attention away from the traditional, international competitors. BBL has also added variety to the sport. Individuals did not like a number of things in the old sport. BBL changed these factors by providing new and shorter formats for the new demographics. It thus increased interest in the sport. One key disadvantage is the diversity of the games played. Marketers may enjoy marketing the sport to different demographics depending on what they prefer. However, this has the effect of splitting support for the traditional formats. Furthermore, it may isolate Australians from the international community as they will be playing their own versions. Secondly, BBL may dilute the purity of the sport. Some of the most loyal fans are the ones who followed traditional cricket. The new market segments are not as reliable; therefore, the group may be lost. Finally, the approach brings financial challenges as managing the sport is difficult. In the future, it is likely that BBL will become less divergent. Some of the formats offered in the sport will come together to form coherent structures for those involved. Coaches as key performance managers Coaches play the biggest role in training athletes or sportsmen for competition. Therefore, they are essential, in determining how effectively these individuals perform. It is particularly interesting that most of them do their work voluntarily as only 30% of the coaches get earnings for their work. Coaches instruct players about various aspect of their sport and this prepares them to become successful in competitions. Sometimes coaches engage in administrative work. This means organising the business aspects of their teams. Their job can entail raising funds for the athletes working with other sports personnel.Advertising We will write a custom assessment sample on Revision of sport issues specifically for you for only $16.05 $11/page Learn More Many coaches do not feel qualified for this role, but they often do it because they have no choice. It is a given fact that if a sporting team lacks funding, then it will not be able to carry out its duties well. Business development is a fundamental aspect of the coaching role in sports. Coaches also enhance performance by mentoring sportsmen and women. They often serve as role models in whom the players can confide. Activities that take place outside the field have a profound impact on participation within the field. Therefore, athletes need to have a senior advisor who can guide them on how to handle these issues such that they do not interfere with their professional lives. Some coachesââ¬â¢ success is predominantly associated with their mentoring roles. Therefore, one cannot ignore this aspect. In close association with mentoring is conflict resolution. Team sports often require group cohesion for them to work. Members who lack this component may register poor performance irrespective of st rong technical abilities. Coaches enhance performance by dealing with group dynamics. They create a strong team spirit between the members and also resolve conflicts among players should they emerge. This assessment on Revision of sport issues was written and submitted by user Lance Morales to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Sunday, November 24, 2019
Flannery O Connor essays
Flannery O' Connor essays At the age of twenty-two, Mary Flannery O Connor, a famous twentieth century Southern writer, began her career in 1947 making her own distinct path in the ways of her writing. In the short years of O Connors life, she has completed 31 short stories and two novels, which have turned many heads for their distinct sense of humor and criticism of the Old South. With her roots in Georgia, this Roman Catholic uses her own religious background and surroundings for the settings in all of her stories, managing range their content from a kind of ferocious comedy to a stark and bitter tragedy. While being a genius for the humorous and the grotesque, O Connor puts a twist her work to make it like none other. From a few of her pieces, Good Country People, Revelation, and Parkers Back, Flannery O Connor uses several different types of humor that tackle the Old South, utilizing Southern dialect, social structures, and settings. In Good County People, O Connor uses several different types of humor including blue humor, exaggeration, and situation humor. These examples occur when Manley Pointer, the Bible salesman, seduces Joy-Hulga in the loft of an old country barn, and then leaves her there, running away with her artificial leg. As blue humor is based easily on offensive subjects, Joy-Hulgas artificial leg is not just a wooden attachment bound in a heavy material like canvas; it is the definition of how she sees herself, as well as the way her mother and Mrs. Freeman view her. Joy-Hulga lets her artificial leg shape her identity. This identity is merely a deformity to life through the eyes of Joy-Hulga. Mrs. Hopewell, Joy-Hulgas mother thinks of her still as a child because of her handicap, while Mrs. Freeman, the country woman on the place, has a special fondness for it. The mo...
Thursday, November 21, 2019
Cancer Care Coursework Example | Topics and Well Written Essays - 1500 words
Cancer Care - Coursework Example On the contrary, vinyl chlorides facilitate the development of liver sarcomas. The purpose of cancer epidemiology helps in pointing out the areas of distribution of cancer and uncovering the main risk factor that causes and amplifies the cancer cases. Epidemiologic study or research provides a descriptive, cross-sectional, environmental, and methodical studies that attach on the case-control and highly entailed intervention process in managing of the cancer cases. The past 56 years has been described by an intensive research in the cancer field to expose the real nature of cancer and thus provide light on the nature of the risk factor on cancer (Kelvin & Tyson, 2011, p78). Incidence refers to a number of new cases reported in a fixed period of time divided by the number of people who are exposed at risk. Practically the time duration of study is normally chosen to be a year and is referred to as an annual incidence (Fleishman, 2012, p34). The importance of primary epidemiology in the prevention of cancer outlines the sets of entailed interventions that steadily shuns the development of the cancerous process. This groups of the process include health counselling and entailed education, keeping of product safety, ensuring of environmental controls. The primary attempts aim at controlling what may cause the development of the cancerous cells but secondary controls mainly deals with the treatment or reduction of cancer growth after detection or diagnosis. Product safety is a strong section of primary prevention since most of the chemicals are the sole cause and inducing factor of cancer. The prevention of cancer, at the primary level, basically invests in planning, evaluation and implementation of the preventions procedures entailed in the improvement of the comprehension concepts that essential on controlling of cancer (Wallace & Kelnar, 2009, p56). The primary prevention is normally designed for the prevention of cancer
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