Ronald Dworkins Liberal Morality - 892 Words

Dworkin begins by roughly defining liberalism according to the New Deal: It combined an emphasis on less inequality and greater economic stability with more abundant political and civil liberty for the groups campaigning for these goals. Dworkin states that such a definition is inadequate and goes on to elaborate on liberalism in more depth. The liberal, in economic policies, demands that the inequalities of wealth be reduced through social programs such as welfare and other redistribution financed by a progressive tax. Liberals also take a Keynesian policy toward the governments stabilizing intervention in the economy, such as controlling inflation and unemployment. And liberals support freedom of speech, racial equality and are†¦show more content†¦Inequalities would arise only from different mens different preferences and conceptions of the good life. But in the real world, there are the handicapped, inheritance, the untalented and so on, and consequently, the market will have a catastrophic effect upon the less off in society. The liberal will accordingly take the position of a reluctant capitalist as the market is better than a socialist economy that only mimics the market, but some redistribution of wealth will be needed. The liberal will also need a scheme of civil rights in a democracy, to counter weigh those decisions by the majority that would violate a minoritys fundamental right. These civil rights would work as trump cards for any individual that may be weighed against a vast majority. Dworkin then postulates the conservatives version of society as opposed to the liberals. The conservative believes in a virtuous society that promotes these virtuous for all to follow. The market is the best economy according to the conservative because it rewards what is virtuous to the conservative: talent and industry. The liberals believes these to be the flaws of the market as it is unfair to those who lack these virtues. The conservative will favor str ong property rights to control those who would be envious of those with property. The conservative will also beShow MoreRelated Dworkins Wishful-Thinkers Constitution Essay2865 Words   |  12 PagesDworkins Wishful-Thinkers Constitution ABSTRACT: Developing ideas first put forth in my Abortion Rights as Religious Freedom, I argue against Ronald Dworkins liberal view of constitutional interpretation while rejecting the originalism of Justices Scalia and Bork. I champion the view that Justice Black presents in his dissent in Griswold v. Connecticut. INTRODUCTION In Lifes Dominion Ronald Dworkin uses a liberal interpretation of the Constitution to defend constitutional rights to abortionRead MoreEssay about Tolerance, Liberalism, and Community3324 Words   |  14 PagesCommunity ABSTRACT: The liberal principle of tolerance limits the use of coercion by a commitment to the broadest possible toleration of rival religious and moral conceptions of the worthy way of life. While accepting the communitarian insight that moral thought is necessarily rooted in a social self with conceptions of the good, I argue that this does not undermine liberal tolerance. There is no thickly detailed way of life so embedded in our self-conceptions that liberal neutrality is blocked atRead More Amartya Sens What is Equality? Essays3903 Words   |  16 Pagesmodified version of Rawls’ theory which takes primary social goods as that which is to be distributed but which demands a Basic Rights principle that insures basic subsistent rights (as well as basic security rights) as the most fundamental principle of morality (and social justice), and then demands that Rawls’ Difference Principle be applied lexically to the ‘material’ goods of income, wealth, and l eisure time, but done so that the social basis of self-respect is never undermined. Since Amartya Sen’sRead MorePorn and Censorship15240 Words   |  61 PagesPornography and Censorship Should the government be allowed to legitimately prohibit citizens from publishing or viewing pornography, or would this be an unjustified violation of basic freedoms? Traditionally, liberals defended the freedom of consenting adults to publish and consume pornography in private from moral and religious conservatives who wanted pornography banned for its obscenity, its corrupting impact on consumers and its corrosive effect on traditional family and religious values. But

Athletics For A Majority Of The Student Population

Athletics in Education Athletics, for a majority of the student population, provides a very meaningful experience in education. People that participate in athletics will have better self-esteem, social confidence, and more academic achievement. Participating in an athletic program will help the student contribute to the school community, which will help them identify with school values. One factor that may be overlooked in the participation of sports is that it helps students have better physical health. Students who participate in sports learn to respect their health and they will try to stay healthier than students who have never participated in a sport. There are so many numerous reasons to get involved in athletics in the school†¦show more content†¦Coaches are able to work with students and change their lives. In my career I have coached many young students, but the one thing that puzzled me was the barriers causing some students not to participate. What are the barriers for students to not want to participate in athletics or other physical activities? This was the question that I ask myself when I look at some students that don’t participate in sports. I understand that sports are not for everyone in the student population, but why are some students so hesitant to exercise? Some students are not participating in physical activates because there are too many barriers for them. I started my research by doing an online search for barriers to physical activity. After numerous searches I found a website that featured many reasons people don’t participate in physical activates. The biggest break in my research was when I found an article titled â€Å"Male Adolescents Reasons for Participating in Physical Activity, Barriers to Participation, and Suggestions for Increasing Participation†. This article provided me with a variety of information about why male students choose to not participate in sports. Through further r esearch I was able to locate an article on why females choose not to participate in sports. Armed with very useful tools I was ready to start diving deeper into this topic. When I was researching my topic I tried to narrow my results for the barriers of sport participation into three

Micromax †The Indian consumer electronics MNC Free Essays

Micromax is a rather big name today – in fact, it is the largest Indian mobile phone company. It is interesting to note that it took birth as a software company called Micromax Informatics Limited in the year 2000 by a group of four friends. – Rajesh Agarwal, Sumeet Arora, Rahul Sharma and Vikas Jain. We will write a custom essay sample on Micromax – The Indian consumer electronics MNC or any similar topic only for you Order Now In 2008, Micromax entered the mobile phone market and just about managed to get a foot hold, with a 0. 59% market share during the first half year of its existence. By the end of March 2010, its share was 6. 24%. Now it has 23 domestic offices across the country and international offices in Hong Kong, USA and Dubai. Presently, the company has about 1400 employees. It is one of the leading mobile phone manufacturer in India as well as in the world . According to industry analysts, as of 2012, Micromax leads the Indian tablet market with a share of 18. 4%, ahead of Samsung and Apple, and is the third largest mobile phone vendor in terms of volume. Also it is the 12th largest handset manufacturer in the world, according to global handset vendor market share report from strategy analytics. SWOT Analysis Strengths: Innovative products and features- Marathon battery mobile phones with a 30-day battery life, phone which is programmable as a universal remote control, gravity phones are some of the features which have increased the popularity of the product. Low cost of production – With its plants located in China, Micromax bears a low cost in production due to availability of labour at cheaper rates. Effective promotion campaigns- Micromax has been promoting its products through famous celebrities and has also had tie ups with MTV. Weaknesses: Weak brand image in urban areas- Micromax has still not been able to establish itself well in the urban market as its main concentration had been on the rural population. Perception of low-quality Chinese brand- Micromax has a manufacturing unit set up in china which has strengthened this perception among people. Opportunities: Increase penetration in urban market- Since Micromax has not yet entered this market; it has a very huge opportunity to establish itself in this market. Entry into international markets- Micromax has the potential to make its presence felt on global scale eventually as it establishes itself in the domestic market. Threats: Increasing competition from local and international players- With well-established players like Nokia, Samsung, etc. Micromax faces a tough competition from these players. Replication of business model by competitors- Micromax`s business model has been replicated by many new players which again pose a threat to Micromax. IPO offerings On July 28, 2011, Micromax withdrew its 4. 66 billion rupees (about $106 million) initial public offering (IPO) due to volatile market conditions. The withdrawal was recommended by its board in order to allow the company to focus on new product launches and product development. Micromax Informatics Limited has announced its foray into Maldivian telecom space through an exclusive partnership with Sense Wood Maldives (Pvt) Ltd. Objectives Objectives Present objectives: 1. Focus on urban market at large: On capturing major share of urban youth market, for next two years Micromax needs to focus on urban market at large like seiner citizens, physically handicapped etc. 2. Focus on smart phones as well as tablets: Micromax needs to continue focus on smart phones and launch more products and also it needs to focus on tablet market. For 2014: 1. To start new plant and reach market share of 20%: To increase market share, it is essential to increase production capacity. Micromax has plans to start a new plant in Tamil Nadu. With the help of this new plant, it will be able to reach a market share of 20%. 2. Focus on international markets: On making strong focus on rural market and urban market in India, Micromax needs to expand to international markets and enter into neighbouring Indian countries, south African countries etc. So we see that Micromax has established its place as a market leader in phones and tablets, not only in India but internationally as well. How to cite Micromax – The Indian consumer electronics MNC, Papers

Taxation Law and Compliance Elite Retail

Question: Describe about the Taxation Law and Compliance for Elite Retail. Answer: 1: The important part of this case is nothing but its relation to the taxation law. Here in this case Mary Jackson was a marketing consultant received some benefits from her employer Elite Retail. This tax case focuses mainly in FBT or Fringe benefits Tax. The important aspect of this tax case is to assess the primary benefits received in relation to the employment. The fringe benefit has significant taxation implication in the hands of the company (S 32.20). The following benefits are mainly linked benefits; The Fringe Benefit but tax are personally used or for dual purpose; Car parking facility Car Expenses related to car services like Low interest loan Entertainment expenses Reimbursement of personal expenditure (S 32.25). There is some equipment and protective dressing which is being used by the employee in relation to his work is not considered as fringe benefits. The list of fringe benefits is allowed to be treated as exception and hence the following expenses are not charged under FBT; Phones, tablets, laptops, GPS navigation Computer software Briefcase Other items used in the service only. All of the equipments provided to the employee in due course of his employment and used for official purpose are not to be considered as FBT[1]. The duel use items for the benefits to employee which can be either used for work related purpose and personal reasons will have to be considered as fringe benefit; Use of car for the private purpose The discounted loan offering Paying for the gym membership Entertainment tickets In this case study these factors which are related to FBT is witnessed; The following benefits are being received by Mary Jackson; Transfer for furniture $4000 Entertainment allowance $5000 Laptop $2400 and mobile phone $800 Home Telephone $330, 50% used for personal purpose A company car valued $30,000 An allowance for professional subscription $1500 Low interest loan of $500,000 used for purchasing property The entertainment allowances are fixed allowance paid to her and added with salary. Therefore this allowance cannot be considered as fringe benefit[2] (S 32.20). Tax Liability of Mary Jackson Salary $120,000 Add: Entertainment allowance $5,000 Professional Subscription $1,500 Total Salary $126,500 Tax Liability on Salary $18,201 $37,000 @19% $3,572 $37,001 $80,000 @32.5% $13,975 $80,001 $126,500 @ 37% $17,205 Total Tax Liability $34,751 FBT in the hand of Elite Retail $ $ Telephone 165 Low Interest Free loan 500000 (Benchmark interest during the period is 5.65%) Interest according to benchmark rate @5.65% 28250 Less: Actual Interest paid @4% 20000 Benefit 8250 Total Fringe benefit 8415 FBT @49% 4123.35 2: Scott is an accountant and had purchased a plot of land and constructed house on the property. The capital gain is the difference between cost price of the capital asset or at the selling prica eats which it is disposed off. Once capital gain tax liability is calculated in a different manner but the tax rate is at par with the normal tax rate in Australia. Apart from capital loss no other loss can be adjusted against capital gain[3] (S 100.10). The personal assets are not considered as capital assets and any profit generated out of the sale of the assets cannot be treated as capital gain. CGT is not applicable for depreciating assets5. There are two methods that can be used to ascertain capital gain, one is indexation method and discount method. Indexation benefit will be given to those assets acquired before 21September 1999. The consumer price index (CPI) is used for the indexation. Indexation is primarily used to increase the cost base of the asset4 (S 100.20). Capital Gain Tax indexation Sale price $800,000 Less: Indexed cost of land $225,417 CPI 30 Sept 1986 43.2 CPI 31 March 2016 108.2 Less: Indexed cost of construction $150,278 Capital Gain $424,306 Capital Gain Tax Discount Sale price $800,000 Less: Cost of land $90,000 Less: cost of construction $60,000 Capital Gain $650,000 Capital gain would be reduced by 50% $325,000 Scott purchased the land in 1980 in Brisbane and constructed a house for $60000. According to Australia Income Tax Assessment Act, 1997, capital gain or capital loss can be calculated on the basis of discount method and indexations method. The discount method of calculation is better for individuals and it saves cost. Capital gain will be reduced by 50% under discount method. This use of the asset is also an important part in calculation of capital gain (S 100. 30). Here the property was assumed to be transferred to his daughter at the lower cost at $200,000 than the market price. There would be no respite for the tax payer even if the asset was sold at lower price; market value will have to be ascertained during calculation of tax. The tax calculation would be based on the market price reduced by the cost price of the asset or the indexed cost price[4]. Bibliography: Australian Taxation Office, Types of fringe benefits (25 September 2016) https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/types-of-fringe-benefits/ Australian Taxation Office, Working out your capital gain (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/Working-out-your-capital-gain/ Australian Taxation Office, The indexation method of calculating your capital gain (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-indexation-method-of-calculating-your-capital-gain/ Australian Taxation Office, Why do you need a market valuation? (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Real-estate/Transferring-real-estate-to-family-or-friends/?page=3 Australian Taxation Office, FBT exemptions and concessions (25 September 2016) https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/FBT-exemptions-and-concessions/ Australian Taxation Office, Work-related items exempt from FBT (25 September 2016) https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ Australian Taxation Office, Capital gains tax (25 September 2016) https://www.ato.gov.au/General/Capital-gains-tax/ [1] Australian Taxation Office, Types of fringe benefits 2Australian Taxation Office, FBT exemptions and concessions 3Australian Taxation Office, Work-related items exempt from FBT 3Australian Taxation Office, Working out your capital gain 4Australian Taxation Office, The indexation method of calculating your capital gain 5 Australian Taxation Office, Capital gains tax [4] Australian Taxation Office, Market valuation