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.  (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 ...  Lexicology is the study of content words or lexical items.  (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.  (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.  (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

Procter and Gamble vs Peta - 588 Words

â€Å"What’s that?† 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 they’re holding signs, but the only text you can make out is the word â€Å"PETA† in big letters across the bottom. â€Å"Just great,† 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 mobilizing†¦show more content†¦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 PETA’s â€Å"Died† advertising campaign, based on PG’s best-selling laundry detergent Tide. The â€Å"Died† ad shows a woman holding a box of â€Å"Died† detergent with the words â€Å"Thousands of Animals Died for Your Laundry† boldly written on the box. PETA is urging consumers to boycott all PG products until the company ends all forms of animal testing. From PG’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   |  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

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.

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!