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Reduce the Value of Certain Tax Expenditure
I. Definition
The concept of tax expenditure was created in 1967 since Stanly S. Surrey, former Assistant Secretary of the Treasury, noticed that many tax preferences were accomplished through federal spending.1 Tax expenditures are defined under the Congressional Budget and Impoundment Control Act of 1974 as revenue losses attributable to Federal tax laws which allow a special exclusion exception, or deduction or which provide a special credit, a preferential rate of tax, or a deferral of tax liability. 2 Exclusions, deductions, credits and other tax preferences are expenditures from government s perspective. See Figure 1: Examples of Six Types of Tax Expenditures. Tax expenditure is designed by policymakers as a social tool to promote people to invest in education, save for retirement, find job, have houses, etc. Thus, tax expenditures only benefit particular people who conduct certain activities.
Figure 1: Examples of Six Types of Tax Expenditures Source: GAO II. Current Law
Under current law, taxpayers can reduce their tax liability by excluding certain types of income from gross income, deduction certain amount of taxes from AGI, and claiming itemized deductions or a standard deduction. Under Sec. 61, gross income means all income from whatever source derived. Some types of income, however, are legitimately excluded from gross income, including interest on State or local bonds, amounts paid by employers and
Childbirth can be described as one of the most rewarding and also painful experiences in a woman s life. Most women choose some type of method to ease pain, however, there has been a lot of controversy over which pain management method is the most effective. Not only is the pain management method a factor, mothers have to choose which type of childbirthis right for them. Women can choose from out of hospital or in hospital births and with the exception of complications, they can decide whether they want to deliver naturally or have medicinal assistance. The Center of Disease Control and Prevention reports that the percentage of out of hospital births has increased from 1.26% of U.S. births in 2011 to 1.36% in 2012, and has been increasing... Show more content on Helpwriting.net ... Not taking complications into account, most women that give birth in a hospital deliver vaginally. However, pain management is still a factor in hospital births. There are a few options for women to choose from such as injections, narcotics, tranquilizers, and nitrous oxide. Some of these pain solutions may not end up occurring by choice such as tranquilizers. Although tranquilizers are rarely used, they are successful in situations where the mother s anxiety is too high. The most common use of pain management in a hospital birth is an epidural. This is an injection that is put in a specific spot on the lower back, also called the epidural space. Although there are always risks with medicine, epidurals are very low risk. A British journal of midwifery defends these statements. Epidurals are often the final and arguably the most invasive option of the intrapartum analgesia spectrum, promising the possibility of eliminating all maternal discomfort. Although highly effective when working well, if not correctly sited, epidural anesthesia can leave women experiencing an uneven block with pain sensations being effectively removed down one side of the body (Sanders Lamb, 2014, p. 645) The risk of an epidural is definitely something for new parents to take into consideration however, it allows the mother to still be fully awake and deliver naturally and reduces pain from the waist down. A similar method to an epidural is a spinal block, however, a spinal block can be riskier and can potentially affect the health of the baby. Other injections that can be used are local anesthetic injections, which will numb the painful area but it does not completely take away the pain. Narcotics are also sometimes used and given to the mother through an IV (intravenous catheter), they
Identity Crisis When one is going through life, they will try to find who they are. This can be influenced by people around them and what they do, but they will find themselves eventually. Sandra Cisneros shows this through Esperanza in her novella The House on Mango Street. Esperanza through this aging and learning from her experiences. She very slowly, but very normally learning who she is. Esperanza s negative view of herself slowly changes as she begins to focus on her larger community and her place within it. Through this, Cisneros shows that knowing and accepting where one comes from is an important part of growing up and determining one s identity. Esperanza gets stunted from growing because of the people she s around. Everybody that s around her are either much younger or much older. This is shown by Esperanza using phrases like this kid in the vignette Our Good Day to describe people around her (Cisneros 14). Having nothing but kids around someone is only going to stop them from growing. Having someone that is ones age can help see what pace that person needs to be at in order to keep up. This however, is not the case with Esperanza. The only people who she is able to look up to are the adults in the area. This makes her want to grow up even faster then what she has. There fore she crams things into... Show more content on Helpwriting.net ... Where one lives can have an effect on the brain of a growing person. Cisneros writes in the vignette The House On Mango Street and window so small you d think they were holding their breath (4). The window is Esperanza, and she is trying to move forward, but can t. This is like the window because it is holding its breath and not being able to expand fully.Where she lives could also effect on her, because of her schooling. Not having the best schooling could not have their minds flex fully and learn as much as they could at a higher up school. Having a well rounded community
All novels can be categorized into genres based on their plots and characters. This allows for readers to easily identify a variety of books that they may enjoy due to shared writing styles and story lines. For example, works of historical fiction take place in the past and are based on historical events and attitudes of the time. The novelThe Help by Kathryn Stockett is a wonderful example of this genre. It is about a white socialite, Skeeter, who works in secret with the coloured help of Jackson, Mississippi to write a book about work and life from the help s perspective. Romance works however focus on the relationship between two characters and the journey they go through together. Eleanor and Park by Rainbow Rowell is an excellent example of this genre. It is about two teenagers who are forced to sit together on the school bus. They both have complicated social and home lives but find comfort in each other which quickly leads to a romantic connection. By reading multiple genres, one can see the distinct differences that make them unique while also drawing parallels particularly within the author s writing style. The genres historical fictionand romance both appeal to the reader s emotions however the stylistic choices create very different final products. Historical fiction and romance genres both focus on characters that are easily identifiable although they vary greatly in terms of plot structure and target audience.
Historical fiction and romance genres
In the last decade, there has been a surge in the amount of superhero movies that have been released. Due to this fact, the topic of superheroes and villains has been well discussed by the public. Nearly everyone believes that he or she would be the hero of his or her story, but without a villain, there is no need for a hero. Society portrays villains as creepy, sadistic, or evil people, but a villain isn t always a malicious looking person. The role of a villain is one that many people believe they are not right for, but in reality, they fit the role quite perfectly. One definition of a villain is, a character whose evil actions or motives are important to the plot . The definition of a superherois, a benevolent fictional character with
Chinese Exclusion Act was a law that passed by Congress on May 6 of 1882, that halted the immigration of the Chinese laborers for a span of 10 years and denied neutralization to the existing Chinese in the United States. Following an economic crisis in the late 19th century that left many without jobs and slowed down the expansion of the Western States, many Chinese immigrants laborers were blamed for the falling of wages and lack of employment opportunities. The Chinese laborer faced violence, social isolation, and discriminatory laws that was included in the passage of the exclusion act. Although the act had little effect on the U.S s economy beyond the Chinese community, it set a lasting effect for immigration policy, it was the first U.S law the refusal to admit members of a specific ethnic group or nationality. Since Chinese immigration was helping the U.S s economy bloom. Why the sudden stop of only one ethnic group coming to the U.S? What social, economic, and political caused the Chinese Exclusion Act? When gold was discovered in California in 1848, a shortage of labor for the new mining industry prompted mine operators to look to Chinafor source of workers. Inexpensive transportation across the ocean, a willingness to tackle dangerous jobs for low wages, and a strong work ethic made the Chinese attractive as workers. 95% of the Chinese workers were men. Business owners paid transportation fees for the Chinese workers and later pay back the debt from their
2.1
The aim of this study is to look at the thought and follow of change management in SMEs and to appear at the criticalness given to the correspondence as a change management tool in these associations. To attain this purpose, the researcher critically reviewed the relevant pedantic literature on the topic. The section displays that literature review that supported the research in theoretical and hypothetical understanding of the subject alongside setting the heading of the study in accordance with the course gave inside the past studies.
2.2.1 Change management definition and background.
There is no universally acknowledged meaning of change management. Nickols (2010) claimed that each one the definitions of change management may be classified into four perspectives especially change management as undertaking of overseeing alteration, as a zone of talented follow, as an assemblage of information and as a bearing mechanism. Lorenzi (2005) delineated change management as the technique by that an association achieves its future state the vision. Although he utilised the expression process for change management, the principle focus of his definition is on the methodology to this strategy. He affirmed that before actualising a change one needs to have a dream for change and ought to impart this vision to individuals inside the associations to make them serve as change operators. Mackezie Robb (2004)
Increased temperature has become one of the most visible environmental concerns of the 21st Century. Recent research shows that the overall risk of heat related illness or death has climbed steadily since 1980, with around 30% of the world s population now living in climatic conditions that deliver extreme hot temperatures persisting several days to weeks a year (Mora et al. 2017). Between 2000 and 2016, the number of vulnerable people exposed to heat wave events has increased by approximately 125 million (Watts et al. 2017). In Africa, the average annual temperature has been rising steadily. During the 20th century, the continent has appeared with increasing of temperature by about 0.50C (Eriksen et al., 2008). IPCC (2007) reported that... Show more content on Helpwriting.net ... Outdoor workers are exposed to two forms of heat stress, which includes internal metabol¬ic (body) heat generated by exertion (hard physical labour) and environ¬mental heat arising from work¬ing conditions. When the body becomes overheated, a condition of heat stress exists. Heat stress can lead to a number of heat related illness such as heat exhaustion, heat stroke, heat cramps, fainting, or heat rash ( CDC, 2017 OSHA , 2017). When working condition is extremely hot the body temperature regulation system breaks down and body temperature rises rapidly causing heat stroke and death (Jennifer et al., 2009). Occupational heat stress risk is projected to become particularly high in middle and low income tropical and subtropical regions, where optimal controls may not be readily available (June and Perry, 2014). With a warming climate and more frequent extreme weather events predicted, heat exposure and heat stress are becoming a prominent employee safety issue. According to Occupational Health and Safety Act, 2000 the employer has a legal obligation to ensure the health, safety, and welfare at work of all employees including preventing or decreasing heat stress. The combined heat stress, physical exertion, and recurrent dehydration seem the most plausible origins of the chronic kidney disease (CKD) etiology. A CKD epidemic in Central America (Mesoamerican nephropathy) has killed over 20,000 people since 1990. Outdoor workers, in
Critique of the movie Lean on Me
Introduction
Lean On Me is a drama movie which was inspired by a true hero, Joe Louis Clark, who was considered as a real life inner city high school principal in Paterson, New Jersey. The movie was released on March 3 1989, is written by Michael Schiffer, produced by Norman Twain and directed by John G. Avildsen. The cast of the movie are, Morgan Freeman, Beverly Todd, Robert Guillaume, Alan North, Lynne Thigpen, Robin Bartlett, Karen Malina White and Jermaine Hopkins. Lean on Me is a motivational movie that should be use to inspire our students and principals of today.
Summary
The movie is about a dedicated principal appointed to a backward school who became determined to improve it. The cast includes: Morgan Freeman as Joe ... Show more content on Helpwriting.net ... It has a lot of stereotyping for example, having graffiti on the walls and that drugs are dealt on the premises. Also it showed that the school had certain types of groups and portrayed that the school had fights and that they happen very often. In some case the black American and other minority groups like the Hispanics were the one getting into fight. At the beginning of the clip, a school bell is ringing; this sets the atmosphere and allows the audience to know that the film is based in a school. The music played throughout the scenes is a rock/rap song that is fast beat one such song was Guns and Roses welcome to the jungle, this song give them impression that the school was no longer serving the purpose for which it was established. The lighting of most of the clips is low lighting. This creates an inquiry mind kind of atmosphere and could represent that what is going to happen is not going to be a good aftermath. For example when the two boys are seen throwing objects out of the window it is brighter than other scenes and that shows the boys think what they are doing is right. The darkness of the clips depicts the time or year the movie was
Ed Fleming Rhetorical Analysis Paper English 102 Thurs Hybrid In Barbara Ehrenreich s book Nickel and Dimed: On (Not) Getting by In America we read about a middle aged journalist undertaking a social experiment of the greatest magnitude. The journalist is Ehrenreich herself and the experiment was to find out how a woman, recently removed from welfare, due to policy reform, would make it on a six or seven dollar an hour wage. The experiment itself started out as just a question in the middle of lunch with one of Ehrenreich s editors, it soon turned into a job assignment. Before starting the experiment, Ehrenreich laid out some ground rules for her to follow during the duration of the assignment. First she could never use... Show more content on Helpwriting.net ... High turnover is something that goes hand in hand with low wage jobs, so companies are always looking for a workers replacement. Finally Ehrenreich is able to secure employment at a place she give the pseudonym, Hearthside. To help protect identies of companies and people she actually worked for and with, Ehrenreich decides to use fake names to achieve anonymity. Ehrenreich starts out at 2.43 an hour plus tips. One of the first things Ehrenreich notices is that the people around her are only working hard enough to get by. Because the managers will yell at anybody who is done with their work, and not doing something new, the workers seem to be happy with just working at a slow pace, doing just one job. Because the only reward for finishing early is being yelled at by a manager, that apparently spends his day doing nothing, there is no real bonus to go the extra mile. Due to this negative reinforcement, Ehrenreich notes that the restaurant is almost moving in counterproductive mode. With less being worked on, less is being accomplished, attributing to the overall sad appearance and low morale of the restaurant and its employees. The next problem Ehrenreich encounters is the constant berating handed out by her supervisor Stu . Ehrenreich observes that due to this constant barrage of insults and degradations, workers are forced to feel like they are subhuman. Weekly the managers announce
Everyone can relate to the most common universal truths. The universal truths everyone can relate to are family problems, dealing with a teenager, alcoholism, and unemployment. These universal truths can have really bad effects on people such as isolating oneself from family or not wanting to do anything with a specific person in the family. Universal truths can also have good effects such as being in an abusive relationship and eventually getting out of it and starting fresh. David Adams Richards portrays these universal truths in his novel, Nights Below Station Street, through the use of simple language, use of flashbacks for each character and his personal connection to the novel and its character, Joe. Firstly, David A. Richards uses a simple language in his novel, Nights Below Station Street, for the better understanding of the reader. Richards uses general words and avoids the use of big words that a certain reader, such as an ESL student might not know the meaning of. Richards also includes a detailed description of everyday activities in his writing. Some readers might find the detailed description of everyday activities incredibly useful when it comes to the character s development. The reader may find important characteristics of the protagonist s personality due to the detailed description. (Quora, Aman Anand). Richards does not specifically states the universal truths but gets them across through the use of general words and detailed description. In the novel, Richards states, She (Adele) often criticized her mother for being foolish enough to live with him (Joe). It seemed to her that if her mother wanted to be a fool now, and wanted to keep kids for other people this to Adele was an insult (Richards 32 33). This quote lets readers know that Adele has problems with her mother and does not like the fact that her mom lives with Joe, her father. Adele finds her mom s job to earn for the family embarrassing as she thinks its an insult to her. When teenagers do not show consideration for other people, it is not that they want to humiliate or spite them; it is because other people simply are no relevance in their world. They get caught up in their own self centeredness
There are many religions across the world, 4,200 to be exact. However, the most practiced religions only come down to five, Judaism, Hinduism, Buddhism, Christianity, and Islam. Some of these are very similar, but each of these religions has unique and distinct characteristics that set them apart from one another. Judaismis an ancient monotheistic religion that encompasses the religion and way of life of the Jewish people. Judaism is a monotheistic religion that believes in the godnamed HaShem. It was founded around 1800 B.C.E in Israel by Abraham. Abraham and Moses were very important people, Abraham being the prophet of God and Moses saving hundreds of slaves from Egypt. The symbol of Judaism is David s Star, ( ) this was used in a prayer book as a title of the god of Israel. Jewish people worship their religions in temples and learn their religion from their sacred text, Torah. The religion teaches the Ten Commandments, which teaches to cause no harm and to remain peaceful. Some rules are to not eat pork and rest on Sabbath. The goal of Judaism is to maintain a positive moral behavior. The Jewish belief is that when you die, you are taken to the Promised land by Moses. (Continued on next page) Some holidays that they will celebrate are Hanukkah: the festival of lights that starts on December 13th, and Rosh Hashanah: the Jewish New Year on September 22nd. Judaism has many different characteristics and ways of life. The second founded religion was Hinduism.
Have you ever been offered a disgusting looking homemade meal by a loved one and you didn t know how to turn it down because you didn t want to offend them? That s really unfortunate for you because I m guessing you had to suffer through the horrid taste and finish the entire dish. But for me, I have a secret answer so that I never have to eat anything I don t want. With one sentence containing one magic word, I can turn down any nasty looking meal. Want to know what it is? Allergies. That is my magic word. All I have to say is, I probably can t eat that because I have egg, peanut, and treenut allergies but thank you so much for the thought! Just like that, I am safe from the horror with no blood on my hands because the person who made the foodis too scared that I could die if they feed it to me. This is just one advantage of having an anaphylactic food allergybut I figured it was a useful tool to share if you ever find yourself in that situation and need to use a quick white lie. I see my food allergies as a positive in my life not only because of the excuses I can make with food, but because they give me such a different mindset than everyone around me. My allergies are part of my identity and part of what makes me, me. They have transformed me from feelings of insecurity to achieving self actualization and owning my differences. If somebody didn t know that I had food allergies and saw me living my daily life, they would be able to observe that I am a very hard
Over the years, views on women s roles in society have drastically changed. The gender differences highlighted in Deborah Tannen s excerpts from You Just Don t Understand emphasize the differences between women s desire for intimacy and men s pull towards independence. By this theory, men tend to drift in the direction of power and self reliance, which are characteristics of action television shows and movies, whereas women immerse themselves in romance and family oriented media. While The Game of Thrones appeals to males through the fast paced storyline, the characters of Arya Stark, Sensa Stark, and Daenerys Targaryen break away from Tannen s stereotypes and empower women watching the series through the ladies demonstration of survival and independent judgment, even among formidable males. As a result, both genders are equalized, but women are ennobled in the process. Often, as depicted in Tannen s piece, You Just Don t Understand, women portrayed on television and in movies have more intimate motives opposed to men s desire for independence. The Game of Thrones s cast of women, strongly counteracts Tannen s ideas. Arya Stark, one of the main characters, is introduced to the audience as a young girl, who, throughout the series, turns into a cunning, courageous, and intelligent young woman. From the beginning of the series, Arya Stark brakes out of the social norm of the time period in which The Game of Thrones is set. Most girls her age learn how to