Capital Punishment Essays (1871 words) - Penology, Free Essays

Capital Punishment Essays (1871 words) - Penology, Free Essays Capital Punishment Capital Punishment has been an issue of arguments for centuries. This topic was even of more importance during the 1700's than the present, because the quantities of punished people were significantly larger than now. In that time it was easy for an individual to loose his life for a small crime. In this research paper we will examine the views of two different types of people on this subject. The first person is a reverend from 18th century London, and the other is an American doctor from the same period. In the arguments of both gentlemen we can find similarities that lead us to understand the sentiment toward the issue during the 17th century. Revered E. Gillepsy begins his sermon with the definition of the meaning of being virtuous. He states that some one with good virtue will wish for world happiness. That person is to apply that wish through actions. These actions will be rewarded in both the present life as in the future one. Another strong point that Rev. Gillepsy presents is that the laws of nations should be made according to religion. They should obey God instead of man. Even if the rules of man justify taking away lives, this does not mean that God agrees with such laws. He means that the feelings taught by religion should overrule feelings extracted from political affairs. Rev. Gillepsy also talks about the sentiment of the people. He claims that is mankind was influenced entirely by the spirit of Christianity, they would never seek the death of another human being. People should see themselves in the shoes of other people, Do on to others as you would like done upon you. Man should never have to fall under a human executioner. Instead he should care for the criminal and give mercy. Rev. Gillepsy has many thoughts on the punishments that follow criminal apprehension. He says that the system does a poor job in the prevention of crimes. He also mentions that if the system is not changed, there is a risk of revenge from heaven. His worries on capital punishment are related with the little proportion between crime and punishment. He provides the reader with examples of some crimes that have been punished with death. One of those is the stealing of property. Amounts as low as 12-Pence have been seen as enough to kill a man. Other crimes include: breaking a fish pond, causing the fish to die; cutting a tree in a garden; associating with gypsies; witchcraft; sorcery, charm and enchantments. He cannot understand how society can possibly think that the life of fish or a tree can be seen as equal to the life of a human being. Rev. Gillepsy states that sanguinary laws are sign of disorder in a state. For example, the laws of the Romans Decemuiri were full of cruel punishments. Then there were the partion law which exempted all citizens from death sentence and they flourished. Under the emperors severe punishments were delivered and their empires fell. Gillepsy asks how capital punishment can be seen as an act of prudence, when the greatest act of prudence is preserving life. They are acting criminally by destroying life. Rev. Gillepsy also expresses a sentiment of possession. He says that God gave man the Earth for him to rule. He also gave him control over all things on Earth, but he did not give him control over each other. Therefore, God does not permit to ultimately control each other by taking away the lives of those facing punishment. Some alternatives to the death sentence are also given in the sermon. He says that a convicted felon should be forced to work until he repays what he owes. He sees this alternative as very effective because it restores property, employs the culprit and it answers to al ends of justice and society. However he suggests that the price of labour be less than the price of regular labourers and their diet be poorer. All these in order to deter people from committing crimes. Another alternative to capital punishment should be the exile of criminals. By sending the accused to another part of the world he is returning to duty of a community

Congregation and the Urban Landscape of Milwaukee Assignment

Congregation and the Urban Landscape of Milwaukee - Assignment Example People have changed their lifestyles and migrated to urban areas in the hope of securing job employments so as to live a comfortable life (Judith et al,pp.4-7). a). Rent Gap refers to the differences that exist between the rent that households are paying currently and the possible optimum rent that the market has the potential to generate. Assuming that there is an a positive correlation between the median household income and the percentage of home ownership, then three consensus tracks likely to experience gentrification. They include; Fairfield, Tripoli Park and Brown Deer Park (Judith et al., pp.4-7.b. The most actively sought natural amenities in Milwaukee by developers include the presence of amenities such as water and food. Food is among the most fundamental needs that human beings require for survival. Development based on latent cultural capital intends to ensure that redevelopment of the area is based on the culture of the people in the area (Hoelscher et al, pp.5-7). c. The current housing policies in Milwaukee have enabled the middle and upper-class families to able to afford to purchase houses. On the contrary, the Black community has been isolated in house ownership as the current policies are unfavorable to them (Gartner, pp.5-7). d. The residential congregation concept is a social and economical idea. The settlement of human beings influences their social interactions and economic activities. Furthermore, human beings are social able in nature and interact with each other. Consequently, it is impossible to find people who are living in solitude and cannot interact with other races. Residential congregations also pull people together who identify the existing business opportunities. People who reside together have escalating needs that need to be. Consequently. The entrepreneurs cease the opportunities and start providing goods and services that meet the needs of customers (Gartner, pp.1-4). Hoelscher,

Which aspects of Communism posed a challenge to liberal capitalism in Essay

Which aspects of Communism posed a challenge to liberal capitalism in the first half of the Twentieth Century - Essay Example Furthermore, in the communist system of Government basic needs such as health care and education are provided by the state since wealth was also equally distributed. The press was also owned and controlled by the state. The central focus of the communist system was on communal progression. On the other hand, the capitalist system was driven by the democratic system of Government and allowed for private ownership of property as well as press freedom. Furthermore in the capitalist system wealth was not evenly distributed since free enterprise was allowed, and its central focus was on individual progression1. Since the shift from communism to capitalism system was preferred towards the first half of the twentieth century, several aspects of communism posed different challenges to liberal capitalism. This academic paper shall focus on the different aspects of communism that posed challenges to liberal capitalism in the first half of the twentieth Century. This paper shall also address other related features such as the relationship between communism and coercion as well as how communism was understood in different parts of Europe2. Before the shift from Socialism to Capitalism in parts of Europe such as Russia, empires were under monarchs. The Russian society was composed into four groups namely the noble who were the ruling class, the upper class who were the clergy, the middle class and the masses. By that period, the ruling emperor was known as Tsar Nicholas the second and had unlimited political power. The noble and upper class owned majority of the land while the majority of the population entailed peasants who were poverty stricken and powerless. When the Russian system shifted from Communism to Capitalism, serfs could not own property hence market forces were not driven by free enterprise. Furthermore, the serfs were not completely free hence the Government was not democratic in any way3. Since theculture in severalcountriesincluding Russia

Alternative minimum taxable income Essay Example for Free

Alternative minimum taxable income Essay In 1969, Congress had noticed that 155 people with high incomes were legally using so many deductions and other tax breaks that they were virtually paying nothing in federal income taxes. This angered many tax paying citizens and embarrassed the government. In an effort to fix the system Congress came up with the alternative minimum tax. At the time the tax only affected the high income class but not so today. The alternative minimum tax was never adjusted for inflation and now affects more and more middle income taxpayers. Now a day the AMT affects people with an income over $75,000 and some large deductions. Most vulnerable are taxpayers with several children, interest deductions due to second mortgage, capital gains, and incentive stock options. The question I know you may be having is if you will be subject to the alternative minimum tax. A simple way to see if you are subject to paying AMT or how close you are to paying it. We can look at your Form 6251 from last year. We can compare the tentative minimum tax to your regular tax. Your change in income can leave you with an AMT liability. It could be because of a big item on your tax return or a lot of small items that would make you pay AMT. One of the best ways to understand the alternative minimum tax it to look at it as a separate tax system. This system has its own set of tax rates and its own rules for deductions. Let me explain how the AMT works. The AMT is reduced by an exemption amount to arrive at net alternative minimum taxable income. This income is then multiplied by 26% or 28% alternative minimum tax rate. If your income was to exceed $175,000 it will be subject the 28%. The first alternative minimum tax income of $175,000 will be subject to 26% tax rate. These rates are for individual returns. Corporations figure their tax under the regular system, which taxes corporate profits at a top rate of 35 percent. Then they figure it under the AMT system, which tosses out some deductions allowed under the regular system, and taxes the resulting profit at 20 percent. The corporation then pays whichever tax is higher. This amount then can be reduced by the alternative minimum tax foreign tax credit for the taxable year. For the last few years Congress has approved of temporary patches to increase the amount of income exempt from the AMT. Many AMT adjustments apply to businesses operated by individuals or corporations. The adjustments tend to have the effect of deferring certain deductions or recognizing income sooner. Depreciation deductions must be computed using the straight line method and longer lives than may be used for regular tax. (See MACRS) Deductions for certain preferences are limited. These include deductions related to circulation costs, mining costs, research and experimentation costs, intangible drilling costs, and certain amortization. Certain income must be recognized earlier like long term contracts and installment sales. Corporations are also subject to an adjustment (up or down) for adjusted current earnings. In addition, a partner or shareholders share of AMT income and adjustments flow through to the partner or shareholder from the partnership or S corporation. There is a light at the end of the tunnel. A corporation does get an exemption amount, which means that they can deduct $40,000. Furthermore, small corporations with average annual gross receipts less than $7,500,000 for the prior three years are exempt from AMT, but only so long as they continue to meet this test. â€Å"The tentative minimum tax of a corporation shall be zero for any taxable year if the corporation’s average annual gross receipts for all 3 taxable year periods ending before do not exceed $7,500,000.† (26 USC  § 55) If such taxable year is the first taxable year that such corporation is in existence, the tentative minimum tax of such corporation for such year shall be zero. Other than this Congress did a good job of making this tax difficult to avoid. The alternative minimum tax is a powerful and complicated tax system that is not easily avoidable. It was specifically made to not be avoided and to make up for the loopholes in the system. Given the company’s revenues exceeding $12,000,000 you can expect some form of alternative minimum tax. The best bet is to minimize the effect it has on you be being prepared. That means tax planning is essential in reducing or even avoiding AMT liability. I recommend we sit down and go thru all the different sections of AMT and look where we can maximize your deductions or how we can prepare you for future deductions.

Iran- Contra Scandal :: essays research papers

Over the centuries ancient Roman society has played a significant role in the creation of a common culture like our own. The material remains from ancient Rome have preserved valuable evidence for the status and accomplishments of the Roman people. Because so many aspects of ancient Roman civilization are respected and followed in society today, such as Roman art, Roman roads, and Roman law, it is important to understand the similarities and differences that ally within the two cultures. One aspect of Roman culture that I found interesting to focus on is the tradition of marriage. A traditional Roman marriage is completely different than a traditional marriage in our culture today, essentially because of the significant change in the role of women over time. Because Roman women had hardly any rights, their role in marriage was extremely limited. Women in ancient Rome barely had any rights by law, so they had very few opportunities to live independently. Roman women were expected to marry at a young age, usually when they reached their teen years or early twenties. A Roman woman's subordination in marriage began even before she became engaged, as it was tradition for a woman's father, or legal guardian to arrange the marriage of their daughters. In her work on Roman Marriage, Susan Treggiari sites a preserved document of a Roman mother explaining the rules of engagement to her daughter: "When you become engaged to someone, your father, will inform you of the fact. An engagement should come on a young girl as a surprise, pleasant or unpleasant, as the case may be. It is hardly a matter that she could be allowed to arrange for herself" (Treggiari, 125). The legal independence of women was also constrained by the institution of guardianship. If a woman outlived her father, it was required by law in Rome to ha ve a guardian, or tutor. The legal sources about the reasons women needed guardians are specific, as they describe women as lacking judgment, were easily victimized, basically because they claimed women were fools. Roman women were expected to be married, primarily because it was almost impossible for them to live independently, but also because single women, or maidens, were just not accepted in society. Most single women though were of the lower class, and had little opportunity to obtain a better life. "Free-born women continued to scratch our a living as laundresses, weavers, butchers, and fish-sellers, or in one of the occupations that are recorded on inscriptions at Pompeii: bean-dealer, nail-seller, brick-maker, even stonecutter.

Debenhams Strategy Analysis

A recent improvement in the wider market has boosted the retailer by almost 30% since the start of 2012, taking the shares towards the upper band of the downward channel. On 8. Xx earnings the valuation remains undemanding, but the relative valuation in comparison to the sector has narrowed recently. Furthermore, it doesn't have the tangible asset backing relating to property that many of the other major retailers have. Recent restructuring has reduced their net debt to IEEE. Million, but this still represents almost half the market capitalization.Many analysts are forecasting little pre-tax profit growth over the next few years and given the vulnerable technical outlook combined with possible downside macro-economic shocks, which is believed to be a stock to avoid in the short-term. Despite this environment, Deadbeats has taken market share in all of the major clothing categories as customers have responded favorably to the changes made to the design, quality and value of their prod ucts and the improved in- store environment. Overall, share of Deadbeats of the total clothing market increased by 0. %.Yips Triangle Internationalization – might be defined as a geographical dispersion activities across national borders or world widely connection. For instance, products that have been made or purchased abroad and been sold at home country. Industry Globalization Drivers * Cotton price rises * Growth potential in a market * Consumer uncertainty over Job cuts and income prospects share from Arcadia, Deadbeats and Next * M;S took * Multi-channel retailing Increase in market share * Declining conversion rates the new store acquisitions successfully Departure of key personnel and failure * to attract or retain talentFailure to develop and implement roll out or Industry Globalization Drivers – According to Yip (1992) there are four sets of factors such as cost, market, government and competitive drivers which affect company and drive the business towards th e internationalization. Deadbeats' Industry Globalization Drivers: * Cost Driver – Increased cost of product development relative to market life. For example, in 2010 Deadbeats has played down fears that its clothing will cost more because of cotton price rises.Floods in China and Pakistan have severely hit crops, pushing up wholesale prices to a 1 5-year high. According to chief executive of Deadbeats Pl. Rob Templeton cotton prices are only part of the equation. Prices are up 4% and volume is down 2%. What is driving inflation is Force (currency markets). Although high street retailer Deadbeats tried to calm fears, saying the harvest in India – the world's second biggest cotton producer – was expected to be very good, the company started looking for alternatives. * Market Driver – Growth potential in a market.Recently company has been very focused on looking at Deadbeats' price points. So what they have been doing over the last few months is consolidati ng some of Deadbeats' supply chain, reviewing where they are buying room and how they buy and, in some cases, lowering cost prices. In addition, high street retailer has revealed half-year pre-tax profits of El 20. Mm, a rise of 17. 9%. The boost to figures has helped by the opening of four new stores and the acquisition of Denmark leading department store chain Managing du Nor. Government Driver – Consumer uncertainty over Job cuts and income prospects. In 2010 September, Deadbeats were cutting prices by up to 25% rather than waiting for the traditional end of season sale. The main reason for those reductions was that Government spending cuts were still shaking consumer confidence. The BRB (British Retail Consortium) warned the growth figures were flattered by a dismal performance in August 2009 – the worst in the second half of that year. Even though, company was pushed to look for a place in other markets. Competitive Driver – Rise of ‘lead' companies. In 2002, Deadbeats shares fell 10 to IPPP as the market was slightly disappointed with the company's current trading figures where like-for-like sales grew by PC for the first six weeks of the second half. According to Luck Evenhanded, M&S chairman and chief executive during February and March M&S outperformed everyone else on the high street. The company took share from Arcadia, Deadbeats and Next. This situation pushed Deadbeats, which has 97 stores, to open another four in the next financial year.Global strategic levers look at strategic decision making process via which company participates in the global market. This model includes the latter market participation, variety of products and services, location of value added activities and competitive moves. Multi-channel retailing Deadbeats makes use of multiple retail channels to reach the end market. Besides the brick-and-mortar stores, Deadbeats offers its merchandise through an online store, www. Beams. Com. In the first half o f 2011, the company introduced a Euro- denominated website for the Republic of Ireland.Management and Organizational Factors Departure of key personnel and failure to attract or retain talent Recently Deadbeats faces significant delays and prevent achievement of business plans. In order to attract and retain talent, both succession and personal development plans are in place throughout the organization. In addition, target-led, performance-related incentive schemes exist. Even though, skilled and well-educated labor is not that easy to get, so Deadbeats are forced to develop and look for it in different sectors. Annoys MatrixMathematician and business manager Igor Annoys looks at alternative corporate growth strategies, which examines a company's growth opportunity from both market perspective and product or service perspective. Market penetration * Despite the current economic climate and competition, Deadbeats maintains and is expanding clothing space and productivity ( own, desig ners label and concession) between 2009/10 and 2011/12 through refurbishments and acquisitions both in the I-J and abroad (franchise and delivery services), competitive pricing (drastic sale promotions), advertising (Multiplicand – websites, APS and TV

How to Convert Atmospheres to Pascals (atm to Pa)

Atmospheres and Pascals are two important units of pressure. This example problem demonstrates how to convert the pressure units atmospheres (atm) to pascals (Pa). Pascal is an SI pressure unit that refers to newtons per square meter. Atmosphere originally was a unit related to the air pressure at sea level. It was later defined as 1.01325 x 105 Pa. atm to Pa Problem The pressure under the ocean increases roughly 0.1 atm per meter. At 1 km, the water pressure is 99.136 atmospheres. What is this pressure in pascals? Solution:Start with the conversion factor between the two units: 1 atm 1.01325 x 105 PaSet up the conversion so the desired unit will be canceled out. In this case, we want Pa to be the remaining unit. pressure in Pa (pressure in atm) x (1.01325 x 105 Pa/1 atm)pressure in Pa (99.136 x 1.01325 x 105) Papressure in Pa 1.0045 x 107 Pa Answer:The water pressure at a depth of 1 km is 1.0045 x 107 Pa. Pa to atm Conversion Example Its easy to work the conversion going the other way — from Pascal to atmospheres. The average atmospheric pressure on Mars is about 600 Pa. Convert this to atmospheres. Use the same conversion factor, but check to make certain Pascals cancel out so you get an answer in atmospheres. pressure in atm (pressure on Pa) x (1 atm/1.01325 x 10​5 Pa)pressure in atm 600 / 1.01325 x 105 atm (the Pa unit cancels out)pressure on Mars   0.00592 atm or 5.92 x 10-2 atm In addition to learning the conversion, its worth noting the low atmospheric pressure means humans couldnt breathe on Mars even if the air had the same chemical composition as air on Earth.  The low pressure of the Martian atmosphere also means water and carbon dioxide readily undergo sublimation from the solid to the gas phase.