Modern Business Statistics with Microsoft excel Essay Example for Free

Modern Business Statistics with Microsoft excel Essay When are you entitled to deduct interest? If you run a business in part of your home, you are entitled to deduct part of the interest on money you borrowed to buy your home if: part of your home is set aside exclusively as a place of business and is clearly identifiable as such, and that part of the home is not readily adaptable for private use, for example, a doctor’s surgery located within a doctors home. If you rent out part of your home with access to general living areas on an arm’s length basis, you are entitled to deduct part of the interest on money borrowed to buy the home (see Taxation Ruling IT 2167). In these situations you would satisfy the interest deductibility test. This means you would not obtain a full main residence exemption and so would have to pay tax on part of any capital gain made when you sell your home. You may satisfy the interest deductibility test even if you didn’t borrow money to acquire your home – you must apply it on the assumption that you did borrow money to acquire it. You also satisfy the test if you were entitled to claim a deduction for the interest, even if you didn’t actually claim the deduction. There is a special rule to work out the amount of your capital gain or loss if you first use your home to produce income in a way that satisfies the interest deductibility test after 20 August 1996. Last Modified: Tuesday, 30 June 2009 Main residence exemption the effect of using your home to produce income Where you first use your home to produce income after 20 August 1996 If you start using your home to produce income (in a way that would satisfy the interest deductibility test) for the first time after 20 August 1996, there is a special rule for working out your capital gain or loss. In this case, you are taken to have acquired your home at its market value at the time it is first used to produce income if all of the following apply: you acquired the home on or after 20 September 1985Â  you first used it to produce income after 20 August 1996 Â  you would get only a part exemption because the home was used to produce assessable income during the period you owned it, and you would have been entitled to a full exemption if you had sold the home immediately before you first used it to produce income. The effect of this rule applying is that the period before the home is first used by you to produce income is not taken into account in working out the amount of any capital gain or loss . The extent of the exemption for the period after the home was first used to produce income depends on the proportion of the home used to produce income. Example: Home first used to produce income after 20 August 1996 Louise purchased a home in December 1991 for $200,000. The home was her main residence. On 1 November 2001 she started to use 50% of the home for a consultancy business. At that time the market value of the house was $220,000. She decided to sell the property in August 2002 for $250,000. The capital gain is 50% of the proceeds less the cost base. Percentage of use X (proceeds – cost base) = capital gain 50% X ($250,000 – $220,000) = $15,000 Louise is taken to have acquired the property on 1 November 2001 at a cost of $220,000. Because she is taken to have acquired it at this time, Louise is taken to have owned it for less than 12 months and therefore cannot apply the indexation or discount method to calculate her capital gain.

Cancer Incidence and Mortality Rates in AFrican Americans Essay

Cancer Incidence and Mortality of African Americans in Texas Cancer is a large classification of diseases characterized by uncontrolled growth and spread of abnormal cells. Undetected and uncontrolled, it can ultimately result in death. Causes of cancer can be categorized into three factors: external (chemicals, tobacco smoke, radiation, viruses), internal (hormones, immune conditions, genetics) and lifestyle (tobacco and alcohol use, unprotected sun exposure, poor nutrition, physical inactivity). Many cancers can be cured if detected and treated promptly, and many others prevented by lifestyle changes. In 2004, it was estimated that more than 1.3 million people in the United States would be diagnosed with cancer. In Texas alone, it was estimated that approximately 85,000 individuals will be diagnosed with cancer in 2004, and another 37,000 will die from the disease (Table 1). Four cancer sites account for more than half of the cancer that affect Texans, lining up with the national incidences and mortality sites. These include lung and bronchus, colorectal, breast (female), and prostate cancer. Together these four sites account for approximately 41,900 new cases of cancer diagnosed and 16,900 cancer deaths in Texans. Cancer is the second leading cause of death in the United States and is expected to become the leading cause of death within the next decade. Cancer also is the second leading cause of death in Texas.   Ã‚  Ã‚  Ã‚  Ã‚  While cancer affects all people, studies have shown that this disease does not subscribe to â€Å"equal opportunity† mandates; varied distributions appear when cases are tallied by gender, age, race and economic groups, usually to the disadvantage of the minority in each instance. In Texas, African American men are diagnosed with cancer in higher numbers in comparison to their Non-Hispanic White and Hispanic counterparts. The mortality rates are 1.5 times greater than Non-Hispanic Whites and 2.0 times more than Hispanic males in Texas for the top five sites (larynx, prostate, stomach, myeloma and oral cavity.)   Ã‚  Ã‚  Ã‚  Ã‚  There are many factors that contribute to the increased cancer risk that African American men and women sustain. Three to be discussed further will be economic, social, and cultural. All three on their own are significant enough to separate the African American population by percenta... ...Pla has treated individuals for eating disorders and has noted that her white patients were more concerned with thinness, where her black patients were more eating and binging to feel better.   Ã‚  Ã‚  Ã‚  Ã‚  While health organizations are focusing their campaigns on the convenience and importance of cancer screening procedures, the African American population is still disproportionately suffering from cancer incidence and mortality. Not until early detection is common place will the numbers change, especially with the African American elderly population expected to increase by 160% over the next quarter of a century. Works Sited Texas: Cancer Facts & Figures 2004- American Cancer Society, Texas Division, 2004 Texas Department of Health, Cancer Registry Division. Average Annual Cancer Incidence and Mortality Rates, Age-Adjusted (2000 U.S. population). 26 March 2005 National Cancer Institute. Cancer Health Disparities: Fact Sheet. April 21, 2002. 21 March 2005. http://www.nci.nih.gov/newscenter/healthdisparities United Way of the Texas Gulf Coast. Senior Reference Guide:Older African-Americans . 26 March 2005. http://www.unitedwayhouston.org/looking/sr_17b.html

Coastal Management Report: Collaroy Beach Essay

The Issue Coastal management is the dealings surrounding the management of development along the coastline with sustainability- being able to meet the needs of future generalizations while capitalizing the use of desired areas of the coasts for residential and commercial purposes. My written report on coastal management will revolve around the main issue explored in our field trip which is the gradual erosion of the foredune on Collaroy beach, and its effects on stakeholders (incl. residents, developers, specialist groups). This report will also include the decision making processes considered by the management (both local and state), as well as the descriptions of their actions/strategies, and thus the results of their policies. The LocationOur site of interest, Collaroy beach is located in the suburbs of Northern Sydney, in the state of New South Wales, Australia. Collaroy is part of the local government area of Warringah Council and part of the Northern Beaches region. Collaroy is well known for its excellent surf beach which joins with Narrabeen Beach in the north and Long Reef and Dee Why Beach in the south. Also in close proximity is the Dee Why Lagoon as well as the Long Reef Head. Collaroy beach is the most highly capitalized shoreline in the Warringah local government area, featuring beachfront houses and apartments built on the edge of the sand including the famous Flight Deck Apartments. Geographical ProcessCoastal erosion is the loss of land along the shoreline due to the natural removal of beach and dune material in response to changing wave and water conditions. Buildings and facilities located within the ‘active’ beach system, or areas subject to coastal erosion can be undermined and may even collapse. Approximately 60 percent of the NSW open coastline is characterised by sandy beaches. These beaches are dynamic environments undergoing continual cycles  of erosion and accretion in response to the action of tides, wind and waves. In many places, existing foreshore development has been built within the ‘active’ beach system and is at risk from coastal erosion. The extent of beach erosion during a particular storm event depends upon a variety of factors that include:†¢The wave conditions and elevated water levels generated by the stormThe most prominent of these processes involves waves and the currents that they generate, along with tides Waves are generated by wind blowing over a body of water and are ultimately responsible for the construction and erosion, as well as transportation of beach sediments. Waves are classified into two groups: swell waves or sea waves. The incoming tide of a wave is called a swash while the outgoing tide is called a backwash. Swell waves are more powerful and cause erosion, whereas sea waves are less violent and encourage deposition. Large swell waves are usually accompanied by a storm, and the swell may become big enough to be classified as a ‘king tide’. A king tide’ arrives at Narrabeen-Collaroy Beach once or twice annual and has a devastating effect on the beach, eroding the beach until a near vertical erosion scarp is exposed. The sand than is deposited offshore to form a sand bar. Immediately following coastal erosion events on sand beaches, a near vertical erosion scarp of substantial height can be left. If buildings are located close to the vertical erosion scarp, they may be at-risk of structural damage. Instability of the escarpment may pose a hazard to beach users following storms with recorded instances of children and beach users buried by the collapsing sand face. †¢The presence of rip cellsA rip cell is a area with a strong surface flow of water returning seaward from near the shore). It is often called a â€Å"rip tide† However along with water returning seaward, much of the beach sediments are eroded as well helping to hasten the process of erosion. †¢The condition of the beachThe condition of the beach is also a factor in the severity of the erosion. The condition of the beach is determined by the amount of erosion that has occurred on the beach at that state of time. One indicator of condition is the identification of the beach profile. A beach which possesses a relatively large amounts of sand in the incipient dune, as well the stability of the fore dune, are in a pre-storm form. A beach that has been recently eroded by a storm has a storm profile. The features of a storm profile are the erosion of incipient dune and the exposure of the near vertical erosion scarp, near the fore dune of the beach, as well as a large offshore bar. This beach would therefore have a storm profile. A beach in which the sea waves have gradually restored the sand to the incipient dune from the sandbar, as well a stable fore-dune are the tell-tell signs of a post-stormprofile. A beach which is in better conditions is more suited to fight sand erosion, while a ‘second wind’ of a storm after the beach being in a storm profile could be devastating for the beach. †¢The condition of dune vegetation which can influence the volume of sand in the dunes which help to buffer the effects of storm erosionStable sand dunes play an important part in protecting the coastline. They act as a buffer against wave damage during storms, protecting the land behind from salt-water intrusion. This sand barrier allows the development of more complex plant communities in areas protected from salt-water inundation, sea spray and strong winds. The dunes also act as a reservoir of sand, to replenish and maintain the beach at times of erosion. When people build homes or resorts on beaches, the buildings interrupt this natural process because the sand that is usually taken by storms is removed so that humans may build. In the diagram below the red line shows the extent of the danger zone. Key Interest GroupsThe key interest groups involved with the issue of the erosion of Collaroy include groups such as Sydney Coastal Councils Groups, which have criticize the non-actions of the Warringah Council to set up a plan in the long term, instead focusing on short term relief such as sand replenishment, which SSCG deems as unsustainable in the long run. However,  SSCG may be the only interest group targeting the issue. However when it was announced that the sea wall was planned for construction two tother peer groups, Surf rider Foundation Club, as well as the local Collaroy Surf Club joined in action to stop the construction of the seawall. Decision Making ProcessTo find a solution for the erosion of Collaroy Beach was a complicated process involving decision making and assistance in many levels. The NSW and Commonwealth government provided assistance to Warringah Council by providing material to help it construct an effective Management Strategy. Material included in this state and commonwealth package Included 1990 the NSW Government released its Coastline Management Manual, a guideline to help local council’s development, Coastal management plan by them. It also provided Commonwealth inquires such as reported on’ The Injured Coastline’ and’ The Coastal Zone Inquiry’. In 1993 the Warringah Council set up the Warringah Coastal Committee which has various stakeholders as members including: a WC councillor, A NSW Govt Rep, a Surfrider Rep, a SLSC Rep, Beachfront and other Local residents. This diversity in the committee instead of just containing members of the council helped to foster unbiased views on the opinions of the stakeholders as well increase the community involvement which helps to better serve the purpose of the community, making the ideas of the community in which is ultimately the council’s purpose anyway. The Committee meets once every two months to advice Council on the next action to stop the erosion. In August 1997 the Collaroy/Narrabeen Coastal Management Plan was adopted. Throughout this process and before any major strategies are implemented the public are invited to comment and provide community feedback. However there have been criticisms of the committee as consensus-based Coastline Management Plan was pursued by Council but not achieved, with strong differences of opinion emerging within the community, and between the Warringah Coastal Management Committee and CouncilManagement Actions and Strategies (and Consequences) There have been many different  management strategies that could have been implemented to protect from or at least slow down the effects of erosion, enough to guarantee the safety of the dwelling. Preliminary studies reviled that the existing rock seawalls are not strong enough to withstand a major storm. There are two long term solutions to this issue. They are voluntary purchase of high risk dwellings, and the protection of the beach through the building of a seawall or an artificial surf reef. The community is split between those strategies for tackling the erosion problemA temporary solution involve minor to moderate sand nourishment, which are used in conjunction with either of these actions. The sand comes from the mouths of the Dee Why and Narrabeen Lagoons. The management strategy of repurchasing high risk single homes has been a popular strategy amongst those whom want to protect and enhanced the recreational amenity of the beach. This method was successful back in 1945 when the council bought back 7 houses that were damaged by the storm. However in recent years, the price of beachside property skyrocketed with high demand, and the strategy is currently not economically feasible at this point in time. With an average home in 2005 located on the fore dune of Collaroy Beach coasting a whopping 2.7 million- the plan is estimated to cost more than 100 million dollars. Even though the state government is willing to match the contributions the state government made, this strategy if implemented could take anywhere between 50 to 100 years to purchase every single home that is in the high risk zone. The alternative strategy is to develop a seawall on the beach to protect the property located on the fore dune. The sea wall would be approximately 1 km long and will be sufficient to protect the fore dune from collapsing. However the cost of the sea wall cheap in comparison to the ‘repurchase’ strategy costs approximately 11 million dollars to build. In addition, the council expects at least 40% of the 11 million to be paid by the owners of the units, making it an unattractive deal for the residents. The seawall is also not environmentally friendly either. It is known for speeding up the process of erosion, as the energy of the storm waves is not absorbed but reflected, meaning the backwash will be stronger, and eventually the shore profile will retreat, removing what’s left of the beach. However this idea  also seems to be out of reach, as after the successful â€Å"Line in the Sand† community protest in November 2002, the council voted 4 months later not to proceed with the sea wall option. So with the ‘repurchase’ strategy unlikely, and the seawall not likely to be built, how is the council going to solve the problem. Right now, the plan is to get by on minor beach nourishment from the mouth of Narrabeen and Dee Why Lagoons for now, while the council investigates new strategies, with the help of newly implemented coastal imaging cameras on top of Flight Deck. One of the new strategies being investigated includes an artificial surfing reef, which is basically a seawall underneath the water to amplify the surf. Acting like a ramp, it pushes waves upwards which increases their size and shapes them into waves you can surf. This also reduces the impact of the swell waves, reducing the rate of erosion. However, this technology is quite new and it is debateable in its affectivity, but the results are promising, and it is also drastically cheaper than the original strategies, making it a viable solution for the ongoing problem in a number of years time. (The diagram below shows an artificial surf reef) www.examplessays.com www.coastalmananagment.com www.megaessays.com

Mis Sop - 798 Words

STATEMENT OF PURPOSE I have always believed in the credo â€Å"If you set your sights for and the intention to do hard work is strong, your feet will carry you there†. It is to this belief that I attribute all, my accomplishments till today and my passion to study further. Life for me is a dynamic process demanding one to be on the move always. No goal is beyond my reach because I believe that â€Å"If a man wants to do something he will find a way otherwise he will find an excuse† I was given training in the basics of the operation and the applications of the computers during my school days. I was constantly taught different concepts of computer in different levels at high school. The various concepts that I am thorough with, in school, are†¦show more content†¦I have compeered at the national level technical symposium at college. I have presented an award winning paper on â€Å"Network Routing† at a national level technical symposium, TAKSHATI, 2011 and was the runner up for quiz competition at technical symposium held at VNR VJIET. Restricting to one area of study with tremendous competition around is not very helpful and the versatility of courses in this program amazes me and fosters my keenness in joining this program I believe that this program along with my determination, hard work, perseverance and dedication will help me overcome all hurdles in my future in my future endeavors. Rapidly advancing technology do necessitates mastering of a particular area. Hence I intend to pursue graduate study in â€Å"MIS†. MIS program provides the kind of exposure needed to broaden my thinking and undo my insular prejudices that might be still prevalent in me. 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