HALL v. UNITED STATES ANALYSIS Case Study Example | Topics and Well Written Essays - 750 words

HALL v. UNITED STATES ANALYSIS - Case Study Example The contents of the case are of concern to the society and have a number of underlying factors that need elaboration. Lywood and Brenda Hall who were members of the same family did the case filling. The petitioners questioned the mandate of IRS on treating the income they acquired after the sale of their assets as a debt. Earlier on, the petitioners filed a case on bankruptcy as stated by chapter 12 of the state laws and granted sale of their farm property making a sale of $960,000. This sale exceeded the set value of Hall’s assets attracting capital gains duty ( Carrizales &. Schultz 2010). Chapter 12 mainly deals with issues regarding the farmer’s sale of assets to avoid bankruptcy declaration of the farmer. The laws simplify the requirements for assets sale in favor of the farmers to clear their debts. Amendment of the law was took place to allow debtors claim the Owings to government upon sale or exchange of any farm property used in farm operations. The Halls used this law to discharge the arising tax but faced objection from Internal Revenue Service (IRS) who stated that any assets sold upon filling of a petition on bankruptcy does not qualify discharging under section 1222 (Kent College of Law 2010). The first trial was at Arizona District Federal Bankruptcy Court (Kent College of Law 2010). In its ruling, the court agreed with the objection by IRS. The judges said that it was individual liability for taxation on any capital gains insisting that Chapter 12 was not a different taxable body. The petitioners opposed the ruling and; therefore, they appealed to U.S District of Arizona Court. The appeal court reasoned that the intention of Chapter 12 was to protect families from government taxation. The government finally appealed to U.S Court of appeal (Kent College of Law 2010). A ruling similar to the Federal Bankruptcy Court read stating that the Chapter did not authorize for a different taxable entity. The Halls

Importance of open book assessments Essay Example for Free

Importance of open book assessments Essay An open book examination is one in which examinees are allowed to consult their class notes, textbooks, and other approved material while answering questions. It is ideally suited to teaching programmes that especially aim at developing the skills of critical and creative thinking In order to appreciate the merits of open book examinations, it is first of all necessary to understand the nature of teaching programmes in general. Most conventional examinations test how much information the students have been able to store in their minds. In order to cope with this demand, students memorize the information in class notes and textbooks, and transfer it to answer books during the examination. In this type of examination, success depends on the quantity of information memorized, and the efficiency with which it is reproduced. Does this leads to creative thinking? Noooo This is where open book examinations come in. Open book examinations Provides a chance for students to acquire the knowledge during the preparation process of gathering suitable learning materials rather than simply recalling or rewriting it. It Enhances information retrieval skills of students through finding the efficient ways to get the necessary information and data from books and various resources Also it enhances the comprehension and synthesizing skills of students because they need to reduce the content of books and other study materials into simple and handy notes for examination A more important reason for using open book examinations is that they have a tremendous impact on promoting the right mental sets in both learning and teaching. The most immediate result on students will be that they will stop mugging or rote learning. Most students used to conventional examinations think of studying as the mechanical memorization of information in textbooks and class notes in order to reproduce it in examinations. Open book examinations will effect a fundamental change in this attitude. If textbooks can be consulted in the examination rooms, why bother to memorize them? Does this mean that students dont need to study for examinations? No. It implies that studying should not be equated with memorizing; instead, it should be of understanding concepts, and using these concepts (along with available information) to practice the skills of modifying and building knowledge, thinking critically, and solving problems. In acquiring the right strategies of studying, nothing is as effective as the shocking realization that mugging is of no use in the examinations. Given open book examinations, there will be no more mugging. Once the burden of mugging is taken away, education can be a pleasurable activity, not a painful drudgery. What is learnt with pleasure is learnt more effectively, and retained better.

Comparing Allegory in Masque (Mask) of the Red Death and Dr Heideggers Experiment :: comparison compare contrast essays

Allegory in Masque of the Red Death and Dr Heidegger's Experiment Edgar Allan Poe's writing style is based on the supernatural and the unknown. In The Masque of the Red Death, Prince Prospero invites the revelers to come to the castle to party until the danger of pestilence is gone. The party was interrupted by an intruder who was dressed in all black (like the Grim Reaper) and was associated with the plague of the "red death." The reaper killed everyone one by one in the end. The Masque of the Red Death is an allegory. An allegory is symbols that are presented in the story that have two levels of meaning. An example can be the clock in the story. The clock told time and represented the time they had left before they died. There were seven chambers that were different colors, and the last chamber was black, which was the last chamber that represented death. I think the seven rooms symbolized the days until you die and the clock symbolized the time until you died. Dr. Heidegger brings over four of his friends to try an experiment on them in the story, Dr Heidegger's Experiment. There were three men and one woman named Widow Wycherly. They were all solemn people who had been unfortunate in life. In the past, the three men used to fight over the widow to the point of almost killing each other. Dr. Heidegger had a mysterious folio volume which was said to be magical (supernatural). He pulls out an old rose from it and turns it back to life by putting it in water called the Fountain of Youth. His friends couldn't believe that a rose was brought back to life and passed it off as a hoax. So, Dr. Heidegger gave them all a glass of the Fountain of Youth to make them believe its powers. After all of them took a gulp they were turned young again. The old people became so happy and cheerful and so full of life again like they once were in their prime. They were all happy and dancing and soon it turned into a riot where they started fighting o ver Widow Wycherly again, causing them to spill the Fountain of Youth all over the floor.

Free Billy Budd Essays: Justice in Billy Budd :: Billy Budd Essays

Billy Budd - Not about Divine Justice and Human Justice Some have misinterpreted Melville's Billy Budd as a story about the distinction between divine justice, on the one hand, and human justice, on the other. Here's a summary of the "incorrect" reading that leads to this conclusion: When John Claggart falsely accuses Billy Budd of inciting mutiny, Captain Vere (whose name suggests "truth") arranges a confrontation between the accuser and the accused. When Claggart shamelessly repeats the lie to Budd's face and when Captain Vere insists that Budd defend himself and when Budd is struck speechless (if you like) and, therefore, STRIKES Claggart who falls down dead, Captain Vere suddenly has a problem on his hands, a problem he did not bargain for. You see, he feels that Budd is innocent but he also knows that he has killed a superior officer, an offense punishable by death. Here's how Melville presents Captain Vere's argument at the drumhead court: "How can we adjudge to summary and shameful death a fellow creature innocent before God, and whom we feel to be so? - Does that state it aright? You sign sad assent. Well, I too feel that, the full force of that. It is Nature. But do these buttons that we wear attest that our allegiance is to Nature? No, to the King. Though the ocean, which is inviolate Nature primeval, though this be the element where we move and have our being as sailors, yet as the King's officers lies our duty in a sphere correspondingly natural? So little is that true that, in receiving our commissions, we in the most important regards ceased to be natural free agents. When war is declared are we, the commissioned fighters, previously consulted? We fight at command. If our judgments approve the war, that is but coincidence. So in other particulars. For suppose condemnation to follow these present proceedings. Would it be so much we ourselves that would condemn as it would be martial law operating through us? For that law and the rigor of it, we are not responsible. Our vowed responsibility is this: That however pitilessly that law may operate, we nevertheless adhere to it and administer it. . . . "To steady us a bit, let us recur to the facts. - In war-time at sea a man-of-war's man strikes his superior in grade, and the blow kills.

An overview of blood doping Essay

Engaging in competitive sports can take a lot out of the body of an athlete. To be competitive, the athlete would require a lot of stamina. In order to maintain their endurance and drive for competition, red blood cells would have to be injected in the muscles of the athlete. By doing so, they would have a huge advantage over their rivals. This has paved the way for the birth of an illegal method called blood doping or blood packing. The Meaning and Rationale For Blood Doping Doping is usually conducted prior to the start of competition. The blood of the athlete will be collected and then processed so it will accumulate concentrated blood cells. Afterwards, the collected sample will be kept in a freezer so it will be re-injected into the athlete or matched with the sample of a donor before their scheduled event(Pollick, n. d). Blood doping is resorted to by athletes because they believe that getting additional red blood cells will provide more oxygen as well as other vital components to their muscle system which can pave the way for improved endurance and better stamina. For an athlete who is competing in events such as cycling or running, condition is more important than skills and strategies(Pollick, n. d). It is worth noting that another kind of practice known as â€Å"downstream† is a good method designed to maintain the physiological and biological balance of the body. This can be used to compensate for the undesirable effects of â€Å"upstream† doping(CNRS, 1998). Blood Doping Methods There are two ways of injecting blood into the body of an athlete. Autologous doping involves the transfer of the sportman’s own blood which has been frozen until required. Homologous doping, on the other hand, is the transmission of blood from a donor which matches the blood type of the athelete(Pollick, n. d). The History of Blood Doping Ancient Greece was the sight of the first doping attempts by sportsmen. They were believed to have utilized special food and stimulated ingredients to provide them strength. During the 19th century, Greek cyclists used caffeine, strychnine, alcohol, and cocaine(WADA, n.d). In 1904, Thomas Hicks won the gold medal in Olympics by consuming brandy and raw egg, and injecting himself with strychnine shots. By the 1920s, prohibitions on drug use was being put in place(WADA, n. d). The International Amateur Athletic Federation (IAAF) in 1928 pioneered the bannig of performance-enhancing drugs among international sports federations. However, they proved futile due to the absence of testing methods. The problem becam worse with the introduction of synthetic hormones in the 1930s. It was only during the 1960 Rome Olympic Games when Knud Enemark Jensen, a Dutch cyclist, died as a result of amphetamine, did sports authorities made attempts in testing drug use among athletes(WADA, n. d). Cycling and football were the first sports events that conducted drug testing among their athletes. In 1967, the IOC instructed its Medical Commission to come up with an initial listing of prohibited drugs(WADA, n. d. ). By the 1970s, majority of the international sports federations were engaged in drug testing among their athletes. By this time, anabolic steroids were becoming popular particularly among athletes competing in strength competitions. The substance was added to the IOC list in 1976 which resulted to several disqualifications in the latter part of the 1970s(WADA, n. d. ). Drug testing became mandatory in the Olympics beginning at the Winter Olympics and at the Olympics in 1968. Anti-doping measures became even more dire with the death of Tom Simpson at the Tour de France(WADA, n. d. ). Successful Drug Testing Efforts The ten years covering the 1970s to the 1980s became even more complicated after suspicions of some countries engaging in blood doping were aroused. This was proven by the case of the German Democratic Republic. The most notable disqualification of the Olympic Games happened in 1988 when Ben Johnson, who was then the reigning world champion in the 100-meter event, was found positive for using anabolic steroids(WADA, n. d). In 1998, huge stacks of illegal medical drugs were discovered during a raid in the Tour de France. This was quite ironic since France was among the leading countries that enacted anti-doping laws since 1963(WADA, n. d). The scandal that tainted the reputation of the Tour de France as an annual sporting competition made the need for a separate anti-doping agency became even more urgent. A year later, the World Conference on Doping in Sports was initiated by the IOC in Lausanne, Switzerland. During that convention, the World Anti-Doping Agency (WADA) was born(WADA, n. d) Over the years, blood doping has been a banned practice in the Olympic Games as well as in other international sporting events. A major dilemma that the Olympic Games experienced is the use of anabolic steroids, the human growth hormone, and other performance-enhancing substances. While considered illegal, athletes felt that in order for them to stay in a competitive level, they have no choice but to use them(CCES, n. d). With the crumbling of the Berlin Wall and the unification of East and West Germany in the 1990s, evidence surfaced proving that East Germany has been injecting performance-enhancing substances to their atheletes for over 20 years(Guttman, n. d). In order to combat the problem of doping, the International Olympic Committee (IOC) established the World Anti-Doping Agency in 1999. The aim of the agency was to monitor the use of drug in international sports events. As their contribution to this effort, each participating state established their in-house enforcement agencies to conduct monitoring and testing of their own athletes. Mandatory drug testing has become a requirement for competing in the Olympics. During the 2004 Olympic Games hosted by Athens, a record number of 20 athletes faced disqualification for drug penalties(WADA, n. d).

Smart Globalization

Smart Globalization SMART GLOBALIZATION This article is very informative on the subject of Internationalization. The article begins with a brief description of a common commercial airing on TV about Whirlpools new washing machine. The add is targeted towards Indians in India who "prize hygiene and purity"‚Â ¦" Whirlpool Corp. is a U.S. based company, but that doesn't mean they can't find new and emerging markets abroad. Before they made the decision to internationalize their product, they had to research and analyze their potential market. By doing this they learned what the consumers in that particular nation/region/society needed.What amazes me is that Whirlpool arranged an integrated network of smaller less efficient factories and companies to distribute/market before deciding to go ahead and start building factories. Going abroad means taking risks. Why not take smart risks.English: Emerging Markets without China and IndiaThe article then goes on about ATT and why their ventures abroad fizzled. They basically fizzled because the old approach of internationalizing was too simple and not in depth enough for today's emerging markets. Companies have changed their outlook on this new concept of Smart Globalization. "Companies are trying to figure out how to build on their strengths as opposed to throwing "‚Â ¦Hail Marry passes in the hope they connect".Products in a new market have to be adapted sometimes. A good example of this is how HP has involved itself in the development of technology in poor nations such as Africa. Before HP could start selling it's product they basically had to integrate the technology that could be available into small villages and communities. They did this by setting up small centers where people could learn more about what was going on in today's hi-tech information age and get a hands on experience. By introducing the technology to these people who never seen a computer before...

Can employers determine your social class by looking at your resume

Can employers determine your social class by looking at your resume This is a strange question, and one you may not have ever asked yourself when submitting a resume to prospective employers. Sure, you assume employers will size you up based on experience and college education. However, recent research has come out that suggests there is an additional factor that comes into play when employers are navigating through resumes: social class. You might ask how employers can find out about something that isn’t explicitly mentioned on a resume. Lauren Rivera, Professor at the Kellogg School of Management and contributor to Harvard Business Review, set out to answer this exact question. She analyzed  the country’s top law firms and came to a hypothesis: Everything else being held equal, people from elite backgrounds are more likely to get interviews than their less privileged counterparts. Every year, thousands of students apply for internships at these law firms. Their resumes are virtually equal. They have a good GPAs, great experience, an d are on law review. Who gets the interview? That’s where Lauren’s research gets interesting.Despite the fact that we would like to think people earn opportunities based on their own merit and hard work, it appears this isn’t always the case. Based on prior research in the December  2016 issue of American Sociology Review, Lauren found that hiring in top professional services is indeed skewed towards higher class candidates. She conducted a field experiment using the resume audit method, which involves assigning different criteria to resumes and sending them out to employers to see the probability of the candidate being called back for an interview.The question you may be asking is a good one: how do you identify social class on a resume? The answer is via extracurricular activities. Here is a breakdown of Lauren’s resume items that she used in this field test:Can you identify which student is from a wealthier social class? Obviously, sailing, polo, and classical music are indicators of someone who has enjoyed a more privileged upbringing, whereas someone who is on track and field is less likely to be of that background. The important thing to note here is that all educational and work-related components are virtually the same. The candidates are equally qualified.This is where the results get interesting.  Lauren found that employers highly favored higher-class men compared to the 3 other groups (higher-class women, lower-class women, lower-class men). Why did this happen? To explore the issue further, Lauren and her team conducted a follow-up experiment where they interviewed 210 additional attorneys from around the country, asking each attorney to evaluate the same resumes they used in their experiment. The results showed that they favored interviewing higher-class men above all other candidates.The interesting thing about this follow-up study is that Lauren and her team were able to find out why. The attorneys saw higher-cla ss candidates of either gender as being bitter fits for the culture and clientele of large law firms. Interestingly enough, even though higher-class women were seen as good fits, they were rejected because the attorneys believed they would be the least committed to the job of any group. They cited family as being the primary reason a higher-class woman would ditch the job. Overall, the attorneys just didn’t want to take the risk.These findings tell us that despite our national myth of â€Å"hard work pays off,† there are additional factors that come into play. The social class people grow up in can greatly determine what kind of jobs and salaries they are able to obtain. While there is no simple solution to inherent bias favoring affluent men, steps can be taken to mitigate the bias as much as possible. Getting rid of the requirement to list extracurriculars and reducing names to initials are just a few of the important first steps that could make a huge difference whe n resumes are being screened- and could eventually give everyone a truly equal opportunity.