Carrybacks and Carryovers Essay Example | Topics and Well Written Essays - 750 words

Carrybacks and Carryovers - Essay Example Net loss operating carrybacks is taken to be each for two taxable years that are prior to the taxable years of incurring such a loss. Carryovers are for twenty years that follows the year of tax the loss accrued (Irs.ustreas.gov, 2011). To each category, the amount of unused foreign tax will be the amount in which the qualified taxes that are cleared or accruing exceeds the specific category limit. The amount that will exceed the limit in each category is the amount of qualified taxes that have been paid or the accrued qualified taxes that is above the limit. In 2011, there is an unused foreign tax of $200 to be carried to the other years. It is considered that the unused foreign taxes have been paid in 2010 which is the first preceding year and this will be up to excess limit in the year of $100. The remaining $c100 which is referred to as unused tax is carried forward. Sometimes a debt can be canceled because of the insolvency of a person or being bankrupt. In such a case the carryovers of unused foreign tax are reduced to or from the year of income of the debt cancellation using the formula; for each $1 of canceled debt that is excluded from the gross income, reduced by 33.333%. The estate of the bankrupt may make this reduction if it is deemed to have acquired the carryovers of the unused foreign tax. It is not permitted to carry back any foreign tax that is unused to a year preceding the year of bankruptcy.

Roman Art Essay Example | Topics and Well Written Essays - 500 words

Roman Art - Essay Example ially the Archaic period had several rigid rules of representation to be adhered to, and although they changed over time during that period, the beginnings were strict. In the sculpture of standing figures what has been termed the â€Å"law of frontality† was enforced till almost the end of the sixth century. This placement consisted of the figures being posed looking straight ahead, standing straight, the eyes often appeared more bulbous, never truly sunken in and the ears were usually placed for esthetic purpose and not for anatomical correctness, usually being placed too high on the head. Even the hair was arranged in an almost geometrical pattern like style. (Chase 46) We see the law of frotnality readily apparent in both figures. The stance of Hercules is perhaps more naturalistic and relaxed and does not have the left foot forward. However, the Wounded Warrior does and is more representational of the Archaic Style. Notably and fortunately missing from this period are some of the other Archaic element. The Roman art made correction for anatomy and the figures ears and eyes are more in proportion with their figures as well as being anatomically correct. Another feature that has been lost ois what was termed the â€Å"Archaic Smile† of this period in Greek sculpture (Chase 47) This smile is a rather too happy sort of smile that one might not expect from the more stoic aspects of this period. It seems often out of place and unnatural. Many critics felt that this was simply an attempt by the artist of the time to add some personality or expression to the face. The Roman art lost this appellation and created more natural figure. There is an overall more natural state, the figure and the face seem to be responding to their environment and are not contrived or artificially posed as in the Greek Archaic styles. The Wounded Warrior is actually a copy made of a Greek original from the Archaic period of the fifth century. At first it seems that the warrior

Look Before You Leap Essay Example for Free

Look Before You Leap Essay Tapiwa had served his employer faithfully for fifteen years. He had joined the company at the age of twenty and thrived to excel in every task that was given to him. The company rewarded him handsomely. He managed to get married to Tafadzwa after working for five years, and they had two beautiful children. The family enjoyed life since they could afford the very basics. Tapiwa drove to work while Tafadzwa stayed at home and took care of the household chores. The economy of the beautiful country of Zimbabwe began to nosedive and inflation reached its peak. Everyone felt the pinch of the inflation and Tapiwa was no exception. He switched to using public transport as driving was now a preserve of the rich. He would wake up as early as 4AM and get his kids to school. This routine became unbearable because he had to collect them from school into town and assist them to get home. He would get back to work after lunch . He started having problems with his superior’s . Although they understood his predicament they could not justify his lateness to work. Frustration began to creep into his mind and he began to lose weight. He felt he could not continue and decided to resign from his job. He sought for his father’s advice who advised him to wait a bit longer as he had hope that the economy would soon recover . After a long argument, his father gave in and asked him to go ahead with his plans. He asked for a second opinion from his immediate superior at work. He was advised not to quit but wait a little longer. But, Tapiwa had already made up his mind . He tendered in his resignation notice which was accepted with reservations. He was told his termination benefits would be processed within three months as this was company policy. Tapiwa left for South Africa where he hoped to get employed as a chemist. When he got there he discoved that life not as easy as he had expected. Getting a job in his area of training was proving to be a big challenge. He hopped from company to company and from pillar to post seeking for employment as a chemist, but the result was the same, negative. He eventually decided to get employment as a general hand. Working as a general laborer was not easy for Tapiwa. Frustration continued to grow within him. Many times he would curse the leaders of his country saying they were responsible for his problems. In many instances Tapiwa would go to sleep on an empty stomach. When he phoned his wife back home she would be complaining of hunger and how bad things were . It pained him more because the company he was now working for did not honor its part of the contract. After working for six months, he was paid the equivalent of three months’salary. The reason that his employer gave was company was reeling under the effects of the global economic meltdown. Tapiwa began to lose weight and his face could be mistaken for a patient. One day he decided to call his former employer back home. He was trying to negotiate for re-engagement. He was told it was told no longer possible because his position had already been filled . It pained him more to learn that people at the company were now earning foreign currency. After the call, Tapiwa took a walk and could be seen talking by himself. Tears rolled down his cheeks and he wept bitterly. He regretted why he ever made a decision of leaving his job for greener pastures which he discovered they were not green after all. He blamed no one but himself for putting his family into deep problems. He thought he should have taken a few days’ leave for a feasibility study. Memories of how he had enjoyed life before the hyperinflationary economy hurt him. Comparing his present style of living in South Africa to the life back home haunted his mind even worse. Given a choice between the two he would choose to stay at home with his family. Every time he would sit to meditate, he could not help but recall his father telling him not to quit his job, but to wait for a while. The discussion he had a year ago with his immediate superior at his former employment, vividly played before him. He regretted he should have taken their advice . He had learnt that in life you do not make rash decisions when it comes to important matters. His tummy made a noise indicating to him it was time for refueling. It had been a while since he had a decent meal. He had learned it the harder way.

Okonkwo Essay -- essays research papers

Okonkwo Tragic Hero Essay   Ã‚  Ã‚  Ã‚  Ã‚  Slowly the men make their way up the hill with Obierika in the lead. Leaves crunch as feet uniformly step onto the ground. The commissioner and his soldiers are warily eyeing their surroundings. Each man snuggles close to Okonkwo’s compound wall, hoping not to be seen. They go past a small bush. It is next to a red hole in the wall where small animals enter and exit the compound. Finally, the men all stop. They spot the body dangling from a tree. They stand upright in shock. The carcass of Okonkwo steadily swings in the breeze. As each man looks upon it disbelievingly, Obierika says to the commissioner heatedly, â€Å"That man was one of the greatest men in Umuofia. You drove him to kill himself, and now he will be buried like a dog†¦Ã¢â‚¬  (page 207). In Things Fall Apart by Chinua Achebe, the main character of Okonkwo displays many different aspects of his personality that lead to this moment. Even though Okonkwo is in a society that forbids suicid e, for many reasons he chooses to end his life this way. Thus, Okonkwo becomes a tragic hero, and at the end of the book, he takes his own life to end his pain.   Ã‚  Ã‚  Ã‚  Ã‚  Two of the characteristics of a tragic hero are that the person is of high birth and his actions affect the nation. â€Å"Unoka, for that was his father’s name, had died ten years ago. In his day he was lazy and improvident and was quite incapable of thinking about tomorrow† (page 4). High birth can be a miracle or a curse, high birth comes with the ability to achieve the impossible and this is Okonkwo’s focus in life. Unoka to Okonkwo is a failure and he strives to be the exact opposite of his father and make a name for himself apart from his fathers. â€Å"Unoka loved it all, and he loved the first kites that returned with the dry season, and the children who sang songs of welcome to them† (page 5). The happiness that Unoka enjoys is not the result of high birth it is because of his love for the simple moments in life and the music that flows around it. Okonkwo does not enjoy life and all it has to offer and ultimately he will not obt ain victory. â€Å"As he broke the kola, Unoka prayed to their ancestors for life and health, and for protection against their enemies† (page 6). Prayer is ultimately the most important aspect of Unoka’s life, even though he is not of high birth, and as he bes... ... much. Overall, his error is in the way he treats his family and how he can not lean back on them in his time of need. â€Å"Take down the body† (page 208). Okonkwo commits many errors within his life and pays for it in the most sinful way, suicide. He dies as a result of the white man’s invasion as well as other affairs that are symbolic to his life. â€Å"His body is evil, and only strangers may touch it† (page 207). The body of a dead person in Umuofian culture is evil and it is unholy for a friend to touch it, for that reason a stranger must touch Okonkwo. Okonkwo’s body is not only evil from death but it is evil from his personality and soul.   Ã‚  Ã‚  Ã‚  Ã‚  Thus, Okonkwo becomes a tragic hero, and at the end of the book, he takes his own life to end his pain. Okonkwo a man in disguise is a victim of wrong choices in life and dies for it as a noble purpose. Okonkwo is a human being and with that comes the result in fatal flaws that result in his downfall. High birth is not of Okonkwo’s back ground, but ultimately his actions affect Umuofia in more ways than he could ever understand. Okonkwo not only is a tragic hero, he is also a victim of his own fate and destiny.

Classification Essay - Friends :: Classification Essays

Classification of Friends On a conscious level, we rarely spend much time actually thinking about and classifying our friends. However, since I was a small child, my mother taught me to recognize and appreciate various types of friends. I have discovered that there are three different types of friends. I group them according to how well I know them and how well they know me. We encounter each type of friend everyday, whether in school, home, or at the gym. First, there are the "pest friends"- general acquaintances. Next, there are "guest friends"- social partners. Lastly, we have "best friends"- our true friends. The first type of friend is simply an acquaintance. This means that you basically only know their name. You might not even remember what they look like if you go away for a short vacation. Usually, you meet these type of friends in school, at work, on the bus, in the gym, or anywhere else you might be. You normally would not mind having a cup of coffee with them, but if anything else came up, you usually would have no problem parting company. You normally don’t miss them when they are elsewhere. It is also this type of friends who give you the most amount of aggravation. Since most of the time you are placed in a position where you have to act friendly, such as school or work, you would not normally tell an acquaintance when he or she is doing something aggravating, such as tapping the fingers an a table or chewing gum loudly. This is why I call them "pest friends." The second category of friends I call "social partners." This is because they are closer than acquaintances, but no where near as close as a true friend. Social partners are usually acquaintances who evolve into "guest friends" through increased extracurricular activities. You know their name, a little of what they like or dislike, a little of their family history, and usually have several things in common. As the saying goes, "Birds of a feather flock together," so too the social partners have to have several things in common with you. No one is going to want to spend any more time than necessary with somebody completely opposite and aggravating to him. Keep in mind, though, that the biggest thing that distinguishes a "best friend" from a "guest friend" is the fact that "guess friends" usually don’t converse about anything substantial or deep, such as their innermost desires and fears.

Monogamy Versus Polygamy and Other Forms of Marriage

â€Å"I believe in monogamy if that is what a couple decides upon together, but it all depends on the personal history and culture of the two involved. † -K. D. Lang. The traditional family system–a lifelong alliance of a man and a woman–has in the past served as an institution for mobilizing the economic, moral, and emotional resources needed to raise children, (Bergmann, 1996). In many cases, marital satisfaction is influenced by the husband’s supportiveness, maternal employment and the age of the husband. However, â€Å"a 50 percent divorce rate in the USA makes a mockery of the beautiful brides’ pictures that appear in newspapers across this nation. It suggests that America's belief in a lifetime monogamous marriage has degenerated into the mere acceptance of serial matrimony† (Miller, 1989). Roget’s Thesaurus defines monogamy as â€Å"a kind of marriage. † In other words, there are other kinds, and perhaps one of these might suit us a little better (Preston, 2011). Monogamy is the only form a legal marriage in Western society. Monogamy can mean marriage to only one person for a lifetime or, as is more common today, marriage to one person at a time, aka â€Å"serial monogamy. † Monogamy is usually between opposite sex couples, though same-sex monogamy is becoming legal in some states and countries, (Libertine, 2008). â€Å"Society expects marriages to be both, but studies that have shown that ten percent of babies are fathered by men other than their legal fathers indicate that the two don’t always go hand in hand; that while social monogamy might be ubiquitous, biological monogamy is not†, (Libertine, 2008). Monogamy can mean marriage to only one person for a lifetime or, as is more common today, marriage to one person at a time, aka â€Å"serial monogamy,† (Libertine, 2008). Monogamy is usually between opposite sex couples, though same-sex monogamy is becoming legal in some states and countries (Libertine, 2008). Monogamous marriage defined as sexually exclusive, though we must distinguish between social monogamy and biological monogamy. The assumption is that this has been the one â€Å"right† way to be married since ancient times, until threatened by the sexual revolution starting in the 1960s. According to a report released by the Census Bureau in October 2006, legally married heterosexual monogamous marriages are no longer the majority of American households, though various forms of marriage-clone relationships continue to flourish. Many other more popular types of marriages do exist. Polygamy, also known, as polygyny is either man or a woman can have more than one spouse. Polyandry, although much less common this is when one woman has several husbands. It has occurred in Tibet, Mongolia, the Canadian Arctic, South America, Nepal, Bhutan, among other places. Polyandry is especially suited to populations that have more males than females, which is perhaps why it is less common than polygyny, because females outnumber males in most societies. In all marriages, there are obligations and duties that the couples agree upon once entering into marriage. Pinning down the No. 1 duty of a spouse can be a tough call, but there is evidence that honest communication is the most important role a married person can play (Herrington). A 2005 study examined the relationships among communication, sexual satisfaction, and marital satisfaction, demonstrated that communication and sexual satisfaction independently predict marital satisfaction, (Litzinger & Gordon, 2005). However, the findings go on to say, â€Å"if couples have difficulty communicating but are sexually satisfied, they will experience greater marital satisfaction than if they have a less satisfying sexual relationship. † Thus, sexual satisfaction may partially compensate for the negative effects of poor communication on marital satisfaction (Litzinger & Gordon, 2005). Herring also pointed out in her article the ever so important sharing of responsibilities. Studies revealed that when one partner feels family duties are shared equally, he is more likely to consider the marriage a happy one. This can prevent one spouse from feeling that he shoulders all of the burdens of life, which often leads to marital strife. Helping to absorb the stress of daily life helps couples feel their relationship is fair, and is an important obligation for married people (Herrington). Sharing responsibility is often connected to the sharing of financial responsibility. The role of economic forces in the development and operation of families, he suggests reasons why the development of nontraditional, non-nuclear families is congruent with economic laws, and why their development is to be expected, today and even predicted in the future (Westley, 1998). Well-known economist Gary Becker asserts â€Å"the primary motivating factor in human action is self-interest, an indisputable basis from which to begin†. Although most economists agree with this concept of human behavior as it relates to economics, Becker also understands how this same concept applies to marriages. People will marry when they think that they can achieve a greater degree of utility in that state than when single, and they divorce when they feel that they can achieve a greater degree of utility in that state than when married (Westley, 1998). The traditional family system has its advantages and disadvantages however, â€Å"whatever the character of society or state, polity or economy, religion or culture, parents cannot escape responsibility for the quality of their children as citizens† (Halsey, 1997).

The Advance of Technology and Pollution

Here is a quote that I believe tells the entire story of mankind†s existence: â€Å"Man's long adventure with knowledge has, to a very marked degree, been a climb up the heat ladder†¦. Today the flames grow hotter in the furnaces†¦. The creature that crept furred through the glitter of blue glacial nights lives surrounded by the hiss of steam, the roar of engines, and the bubbling of vats†¦. And he is himself a flame — a great, roaring, wasteful furnace devouring irreplaceable substances of the earth.† –Loren Eiseley, anthropologist and essayist (1907-1977), Man the Firemaker As this quote from Loren Eisely suggests the relationship between the advancement of technology and the increase in pollution has gone hand in hand throughout the ages of mankind. Humans are very much responsible for their actions and have and will continue to feel the impact of the carelessness that they have shown toward mother earth. Studies of temperature records preserved deep in the underground rocks show that the Earth has been gradually warming over at least the last 500 years. These studies, done by scientists in the US and Canada, show that the trend of the increase in climate has increased on an increasing pace during the 20th century, which was the warmest of the past five centuries. Since 1500, the Earth†s temperature has increased by about one degree Celsius, with eighty percent of that increase during the last century. In the northern hemisphere, the five-century long change has been 1.1 degrees, with 0.6 occurring since 1900. There have been numerous extreme changes in the climate throughout the world that have had astonishing effects on the people, wildlife, and environment. Many of these events have led to people having to vastly change their lifestyle or have to move out the area due to the fact that living conditions are unsafe. In the summer of 1998, Dallas, Texas recorded a deadly heat wave. Heat claimed more than 100 lives in the region, as temperatures were over 100 degrees Fahrenheit for 15 straight days. Waimea Bay, Hawaii is has also seen its share of misfortune. Along with costal development, sea levels have risen contributing to considerable beach loss over the past 90 years. In October of 1998, Hurricane Mitch dumped between three and six feet of rain within 48 hours over most of Central America. Mitch killed more than 10,000 people in mudslides and floods, triggered a cholera epidemic, and virtually wiped out the economies of Honduras and Nicaragua. Several days after the horrendous hurricane in Central America, a large meeting in Buenos Aires met at the fourth Conference of the Parties to the United Nations Framework Convention on Climate Change. Many at the conference pointed to Hurricane Mitch as an example of the catastrophes that will await our world if we do not act immediately to reduce the emissions of carbon dioxide and other so called greenhouse gasses. Various experts blame many different sources of technological change and events for this vast change in temperature throughout the world. The fact is, not just one major event or area is the sole cause of this. Fossil fuels, which release carbon dioxide when burned, are used to generate electricity, heat and light homes and workplaces, power factories and run cars. Experts suggest that unless we reduce population growth and use of fossil fuels, the level of carbon dioxide in the atmosphere will double by sometime in the middle of the next century. Starting in the mid-1700s, human activities began to alter the composition of the atmosphere. Vast supplies of charcoal, and later coal and oil, fed the growing fires of the Industrial Revolution. The carbon stored in these fuels was released to the air as carbon dioxide, which is a gas that traps heat in the atmosphere. Today, for every one of the more than 5.8 billion people on Earth, nearly six tons of carbon dioxide are spewed into the air annually. As a result of our activities, the atmospheric concentration of this heat-trapping gas has risen by more than 30 percent in the last 250 years. The future of Earth's climate will depend partly on the buildup of heat-trapping gases, primarily carbon dioxide, in the atmosphere. One of the major problems of global warming is that it exists as an environmental issue only because of science. People can†t directly sense global warming, the way they can see a clear-cut forest or inhale the urban smog in their lungs. This is an enormous issue to overcome if anything is going to be done. New information is now being presented to the public†s eye everyday, giving them new and more accurate facts on such issues. People are starting to become aware of the consequences of their actions. However, even though the facts are present, very little is being done. Only in the most affected areas are people trying to fix the problem. It seems like no one really cares about it, until it happens to them. To me this seems like it could be the largest feat for us as humans to overcome in the prevention of man-made global warming. What sort of astronomical disaster must happen to get us to pay attention to what we are doing in our lives? Is it going to take a major flood across the US that destroys numerous states? What about miles of coastline to be taken by rising sea levels? These are the issues that scare me the most. I truly believe that something must be done, and it must be done now. Another large area of pollution due to technological advancement is water pollution. This pollution takes place by three different types of activities: agricultural, municipal, and industrial. The worst part of this pollution is the fact the actual pollution is a form called non-point source pollution. This is where the source of the actual pollution may be hard to identify and it possibly doesn†t even affect the areas around the point, but possibly downstream or scattered over a wide area. Due to this it makes the pollution extremely hard to regulate. The advancement in agricultural activities of the US and other developed countries, such as new and stronger types insecticides, herbicides, pesticides, along with the large-scale cattle and hog lots provide large amounts run-off. This run-off contains a high content of fertilizers, animal wastes, and silt which go in to the surface waters. This results in an increase in the nutrients in the water called eutrophication. Eutrophication causes rapid growth in algae and bacteria in the water. This is tragic to the fish and other things because the algae use up all of the oxygen in the water and the fish suffocate. The run-off of the silt causes water to become very unattractive for recreation and also covers up fish spawning sites. Many theories and ideas have been developed in an effort to help control the major productive source of these agricultural activities. The success or failure of any agricultural non-point source pollution control project depends on the participation of the many landowners and farm operators. These producers must install or utilize land-based treatments, or best management practices (BMPs), that minimize the movement of agricultural pollutants such as sediments, nutrients, and pesticides to water resources. One of such is organic farming. Organic farming avoids the use of pesticides and fertilizers. Another is to avoid large concentrations of animals, which can reduce nutrient pollution, and their waste can be used as fertilizer for crops. Also, other certain cropping methods can reduce the erosion of sediment from the land. As our municipal wants and needs advance, more, and more municipal pollution occurs. The salt from snow removal activities increases the cost of purification. As we consume more, we also throw more away, as the increase in landfills needed throughout the country has been rapidly increasing. These landfills allow large amounts of chemicals to enter into the ground water, which in turn also increases the cost of purification. Inadequate sewer water treatment facilities lead to the possible outbreak of enteric diseases. The last source of water pollution is that of the industrial activities. As the times change, so do that of the modern industry. Companies are always trying to find ways to decrease their costs, in turn to increase their profit margins. Many times these costs are converted into the pollution of water. Industrial pollution of water comes in many different shapes and forms. The chemicals that industries use get into the water supply by various means. These chemicals increase the existence of numerous diseases and the cost of the purification of the water for drinking. One of the sources of water pollution one rarely thinks of, as pollution, is one called thermal pollution. Thermal pollution is from the warm water discharges that an industry emits into various bodies of water. This kills coldwater fish and also increases the costs of water treatment. Overall, there is much to be done in this world in an effort to help control the increased pollution by technological advancement. In my opinion, I believe that the answers to the prevention in pollution are ironically a part of our technological advancement. As we learn of what types of things are really making a significant impact on the environment, we will be able to develop steps to counter the effects of the harmful pollutants that we are causing.