Dinosaur Exhibits at the Oklahoma Museum of Natural History

Name: Oklahoma Museum of Natural History Address: 2401 Chautauqua Ave., Norman, OK Phone Number: 405-325-4712 Ticket Prices: $5 for adults, $3 for children age 6 to 17 Hours: 10:00 AM to 5:00 PM Monday through Saturday, 1:00 PM to 5:00 PM Sunday Web Site: Oklahoma Museum of Natural History    About the Oklahoma Museum of Natural History: Two ancient battles punctuate the Hall of Ancient Life at the Oklahoma Museum of Natural History. The centerpiece of this exhibit is a fight to the death between Saurophaganax and Apatosaurus (both specimens of which were unearthed in the Oklahoma panhandle), while nearby, a pack of Deinonychus surround a much bigger Tenontosaurus. This hall also features numerous other fossils, including one of the most complete Pentaceratops skeletons in the world (the skull of which is verified as World’s Largest by the Guinness Book of World Records). The dinosaur and prehistoric life galleries at the Oklahoma Museum of Natural History are arranged chronologically, leading visitors past specimens from the Paleozoic, Mesozoic and Cenozoic Eras (this last part of the hall features a nine-foot-tall Woolly Mammoth, also dug up in Oklahoma, and a Smilodon, or Saber-Toothed Tiger). One innovative feature here is the Dinovator, an elevator you can take to look that Apatosaurus skull right in its bony eyes!

Analysis Of Huxley s Brave New World Essay - 4045 Words

Historical information about the Setting: Huxley wrote Brave New World in 1931 which was during the Great Depression. The start of the Great Depression was when the American stock market crashed in 1929. Banks started closing and all the savings from the American people simply disappeared like water vapor. This market crash causes a chain reaction that lead to mass unemployment and poverty. On top of all of this, American farmers were not profiting from their crops because of a major drought in history which caused lack of food, further unemployment and a great migration out of the farming belt. The economic security Huxley wrote about was exactly what the people yearned for. This economic crash in America started to affect not only in the nation but on a world-wide level. Britain, which is where Huxley lived, was not exempt from it. Huxley had much economic issues on his mind but also was keen on the changes that began in the beginning of the 20th century, social and scientific. Te chnology was quickly advancing and in return replacing many jobs for workers. The politicians promised that this was a good change and that it would solve all the problems present but instead workers were unwillingly forced to work jobs that were low pay, strenuous, and unsafe. They had no free time and no money for leisure. Despite this fact, people like Henry Ford invented a way to deliberately keep prices of his product low so workers could afford it with debt, causing more problems. This wasShow MoreRelatedAnalysis Of Aldous Huxley s Brave New World Essay986 Words   |  4 PagesMatlen EWRC Period: 1 December 7, 2016 Class Struggle In his text Brave New World Aldous Huxley imagines a society genetically engineered and socially conditioned to be a fully functioning society where everyone appears to be truly happy. This society is created with each person being assigned a social status from birth, much like caste system in modern society or the social or the social strata applied to everyday society. Huxley shows the issues of class struggle from the marxist perspective whenRead MoreAnalysis Of Aldous Huxley s Brave New World Essay2257 Words   |  10 PagesGiancarlo Ricci LA 9, period 4 October 21, 2016 MAIN THEME:   It is essential to prioritize individual happiness, emotion, and humanity in order for your life to have value. OVERALL TONE: Satirical Novel Cover Art Analysis The novel Brave New World by Aldous Huxley, is set in a â€Å"utopian† society where individuals are born into a strict social destiny and given recreational sex and drugs to maintain universal happiness and social stability. The major theme exhibited is individual happiness, emotionRead MoreAnalysis Of Huxley s Brave New World 1326 Words   |  6 PagesRejoining Society In Huxley’s Brave New World, after struggling to fit into New London, John runs away to live in the lighthouse in isolation. In Boyle’s Trainspotting, Mark fights his heroin addiction in order to break free from drugs and his friend group to rejoin society along with the duffel bag. The lighthouse in Brave New World and the duffel bag in Trainspotting, suggest that after one is isolated from a society, he can only rejoin that society by being willing to conform to its values. AtRead MoreAnalysis Of Aldous Huxley s Brave New World 2445 Words   |  10 PagesFoundations for a Future Aldous Huxley’s novel Brave New World criticizes a society in which sex is a commodity, self-determination in non-existent, and happiness derives from consumerism. Huxley writes the novel as a warning to both contemporary and future generations of the dangers of progress built upon the wrong foundations. The novel is a portrayal of Huxley’s own society in which talkies, the radio and premarital sex, were on the rise and like many others of his time he believed that moralsRead MoreAnalysis Of Aldous Huxley s Brave New World1278 Words   |  6 Pagesanother note, he said it is â€Å"a potent, even enriching.† Brave New World, by Aldous Huxley, expands on this idea of exilation. Throughout the novel, several characters are faced with being exiled, whether it be from their home or community. In particular, a man by the name of John seems to experience the bulk of it. John’s experiences show that being exiled is alienating and, at the same time, enriching, whi le also portraying the effects of a world with complete government control over technology andRead MoreAnalysis Of Aldous Huxley s Brave New World1420 Words   |  6 Pagesexcessive effort to become perfect can be counteractive and lead to dysfunctionality. In Aldous Huxley’s Brave New World, characters live in a dystopian society that sprouted from the human yearning for perfection. Although the citizens in Brave New World are genetically engineered to be perfect individuals and are on soma constantly to keep them happy and efficient, they lack individuality.. Brave New World is a novel that clearly demonstrates that trying to create a perfect society can result in loss ofRead MoreAnalysis Of Aldous Huxley s Brave New World Essay1771 Words   |  8 PagesThe World State- Do What You Are Taught This essay will be centered on two of the most important characters Linda and Lenina from Aldous Huxley’s novel Brave New World. The novel talks about a world which is completely different from the contemporary world. The world state in the novel is solely ruled by technologies to produce human beings, drugs to control emotions, hypnopaedic education to brainwash people with certain beliefs and thoughts. In the world state human beings are produced in bulkRead MoreAnalysis Of Aldous Huxley s A Brave New World1708 Words   |  7 Pagessocieties, specifically those of the fictional variety we apply our mashed set of ideals based on truth and happiness on each of these different societies . In Aldous Huxley’s A Brave New World, by conventional societies ideas the citizens of the world state know nothing of traditional reality and by the standards of the traditional world are far from a state of contentment, but if examined by the ideals of the society in question the over all appearance is quite different. the population seems happy becauseRead MoreAnalysis Of Aldous Huxley s Brave New World1591 Words   |  7 Pagesin terms of an independent person, and because of this, people have to actively find ways to keep ourselves occupied. Aldous Huxley was born July 26, 1984. His father was a scientist that helped to develop the theory of evolution. Science was obviously a large part of his life and was most likely a key source of inspiration for his book. In Aldous Huxley’s Brave New World, Individualism is a rarity and society is structured to serve a higher class of people. Society is built around five classes;Read MoreAnalysis Of Aldous Huxley s Brave New World1079 Words   |  5 Pagesthe corners of the world there are diverse perspectives , that lead to the conclusion that there is no such thing as a Universal Utopia. In Brave New World by Aldous Huxley , we are able to understand the critical differences between our modern day society and th e dystopian one created in the novel. There is no such thing as â€Å"perfection† and in order to function everyone should choose who they want to be, which is the complete opposite of the society formed in the Brave New World. In this society there

Teen Mom Evaluation Free Essays

Rachel Lee Prof. Goode English 190 October 24, 2012 Teen Mom: An Evaluation Don’t worry, everything is going to be fine. You’re just going to have to change the rest of your life. We will write a custom essay sample on Teen Mom Evaluation or any similar topic only for you Order Now Many people think teen pregnancy is highly unlikely, until, well, your stomach starts to keep growing outward. The MTV show, Teen Mom, takes us into the lives of four pregnant teenage women who face the challenges and the struggles of having a child early in life. Many people might oppose my view and say that this show is completely worthless and just shows couples who have no idea what they’re doing, but for me, I believe that the show is an entertaining yet positive influence that brings out a visual reality of teenage pregnancy, a pregnancy that can change the rest of your life. One day back when I was around sixteen years old, I was flipping through the channels and stumbled upon MTV’s Teen Mom. The first thing that I realize about the show is that it is a reality t. v. show, which is the type of show I can usually get into. There may be some parts that are scripted, but honestly what reality t. v. show these days isn’t somewhat a little scripted? At first, the show had no effect on me. It was something I would only watch for around ten minutes then I would change to another channel, but before I knew it I had already watched all the seasons of it. Now Teen Mom is a guilty pleasure of mine. So what makes this show so easy for me to watch, and why do I like it so much now? First off, it’s not a show where you have to watch the very first episode and the next one picks off where the pervious one left off. You could watch any episode and understand what was going on. Another reason is that the show is so relatable since it is happening to girls who are around my age. I think back to my group of friends when watching the show and just think about what it would be like to have one of them on it. Also, the point of the show is very straight-forward. A girl gets pregnant while she a teen, she loses friendships, she loses her education, she loses money, and she gains disappointment from her family. Then you try to see how she copes with what happened, and how she continues to live her life, but this time with a child. Another thing that draws me to it is that I am a sucker for cute toddlers, and the show focuses not only on the lives of the couples but also on the child and how they develop through the parents’ struggles. I believe that the show scares teens with the reality of having a child. I think this show could be very practical for people who are in the same situation as the people on the show. I think this show was made to bring about peoples’ awareness of the issue on teenage pregnancy. To me, I think this was the purpose of the show, so the show has practicality. I think the show does a good job of being aesthetically pleasing. Instead of just focusing on one couple who undergoes the struggle of teen pregnancy, they show the lives of four couples from around the world so you get a difference sense of how different people deal with this. The couples range from being well rounded and proper southern teenagers to teenagers who have no filter on their mouths and no discipline in their lives, which is a reason the show is entertaining for me. Each episode is never the same. There is always some new event going on in the lives of these teenagers, whether it’s a positive event or a negative event. The life of these teens seems to be an up and down rollercoaster that never stops. There is meaning to this show which is to inform people about teenage pregnancy so they will avoid it, and through the episodes you see that these teens learned that lesson, but learned it too late. Ethically, I believe that the show does bring about morally wrong decisions. One of the main women, Amber, is seen as an abusive wife to her husband, Gary. Throughout the season she is seen hitting, slapping, pushing, and verbally abusing him. When things go downhill, she seems to take it out on him in front of their child, Leah. Also another woman, Farrah is seen in countless fights with her mother, some involving punches to the face resulting in black eyes, so domestic violence and abuse seem to be an issue with the show. Also, another woman on the show has a father who is seen in and out of rehab and prison due to drugs. The father has also been said to have abused his wife throughout the show. With this being said, there are some obscene events that do go on throughout the show that could offend some viewers. If you’re looking for a show that goes into the glamorous lifestyle of a famous family or couple, this probably would not be the show for you, but if you’re looking for a show that provides an entertaining look into the lives of your average teenage couple who deal with an everyday struggle, I would highly recommend this show. Some people may see the show as a comedy, but underneath it all it gives them the hard and scary truth about what it would be like to be a teen mom. Related post: Social Studies SBA on Teenage Pregnancy How to cite Teen Mom Evaluation, Essay examples

Australian Taxation Laws Case Study & Assignment

Question: Case Study One The following separate scenarios require your advice as indicated: Part A Pierre is qualified chef and a citizen of France. He has always lived and worked in his home town of Paris. Pierre was offered a full-time position as a pastry chef at an exclusive Melbourne hotel for a period of 2 months to cover the Christmas holiday season. Pierre signed the contract of employment before he left France. Pierre is not married and has no dependants or family ties in Paris. Pierre moved out of his apartment in Paris and placed all his belongings in storage. Due to Pierre's world renowned experience, the Melbourne hotel offered Pierre the use of a fully furnished apartment at another property owned by their group at no expense during his stay. Pierre arrived in Melbourne on 1 December 2013 and finished working at the hotel on 31 March 2014 after gaining a 2 month extension on his contract. Pierre stayed on in Australia for a holiday until the end of April 2014 before returning to Paris. Pierre lived in the Melbourne apartment for the whole length of his stay. During the income tax year ended 30 June 2014, Pierre earned interest on a French bank account of $1,500 (EUR); salary and wages from his work in France prior to November 2013 $30,000 (EUR); and salary and wage income from his Melbourne job of $27,500 (AUD). Pierre had PAYG of $4,200 deducted from the Australian salary. Required: Discuss with reference to legislation, case law and/or rulings (where relevant) whether Pierre would be considered a resident of Australia for tax purposes for the income year ended 30 June 2014. Based on this conclusion and discussing the source of income principles, state which amounts would be included in his assessable income for the year. Part B At the beginning of the 2014 income year, Carl and Jill set up an eBay account to sell unwanted personal items from their garden shed. Setting up the account was free. During the period July 2013 through to November 2013, their total sales were $4,200 and this all related to second hand personal items sold below cost. Carl and Jill discovered through this process there was a large market for garden tools. Carl and Jill have therefore begun to source foreign made garden tools and sell this through their eBay account. Carl and Jill have spent $27,000 during the income year acquiring stock. Some of the stock is sold exactly as it was purchased, whereas some stock is modified through the addition of ergonomic handles for older gardeners. All listings are made with a minimum bid price of 150./0 of the cost price. Up to 30 June 2014 Carl and Jill have made total sales of $31,500 in relation to gardening tools. Carl and Jill have also received total postage income of $4,000. The total cost of postage to customers was $3,000. Carl currently has a full-time job as a carpenter and Jill works part-time in an accounting firm. All income received from sales of gardening tools is currently being put back into purchasing new stock. Jill is also working on a website which will launch in January 2015. The website will allow Carl and Jill to sell their stock directly online without the need for eBay auctions. Required: 1. Discuss with reference to appropriate legislation, case law and/or rulings whether Carl and Jill are carrying on a business for taxation law purposes in either the 2014 or 2015 income years. 2. Ignoring your answer in (1), assuming Jill and Carl are carrying on a business for taxation law purposes; provide advice as to whether the cash or accruals basis of accounting should be used. Part C Eddie is a semi-retired mechanical engineer. Throughout his working life he always worked on new inventions at his home workshop. Eddie's specialty is solar powered farm equipment. Eddie's prototype was almost complete when the Global Financial Crisis hit and he ran out of money to continue building and testing the machine. His intention had been to begin either manufacturing the equipment or enter into licence agreements (for royalty income) once the designs were completed and certifying them. Fortunately for Eddie, after an appearance with his design on a television program, he was approached by a manufacturing company to purchase his prototype and working designs. Eddie was paid a lump transferring all designs, prototypes, past drawings and in-progress drawings to the company. The agreement also stated that Eddie would provide knowledge and input into the ongoing design process and any new designs for a period of 12 months. There was to be no additional remuneration for Eddie's time in working with the company, simply the lump sum payment. Eddie was also given 10% of the shares in the company (market value of $100,000) in exchange for entering into the agreement. As a result of entering into the agreement, Eddie transferred all existing patents into the name of the manufacturing company. Required: Discuss with reference to appropriate legislation, case law and/or rulings whether either the lump sum or the shares are ordinary income to Eddie in the 2014 income year. You should provide brief comment about whether there is likely to be any CGT consequences. Case Study Two Part A As a result of a fire in January 2014, the downstairs kitchen area of Toni's rental property in Brisbane was damaged. Toni's rental property was tenanted at the time of the fire; however it has been vacant since that time while repairs are being carried out. Toni has had the following expenses up until 30 June 2014 in relation to the rental property; Replacement of all kitchen cupboards and bench tops at a cost of $14,000. The old kitchen cupboards were damaged from the fire and the old bench tops were not able to be used on the new cupboards. However, all other aspects of the replacement were of a similar design and with similar materials to the old kitchen. Toni made two payments in relation to the installation of the kitchen. The first payment was $7,000 on 1 March 2014 and the second final payment of $7,000 was made on 20 June 2014. The kitchen was fully installed and completed on 1 June 2014. Replacement of the downstairs rear entry door. As a result of the fire damage the door would not close properly. The cost of the replacement door was $850 including installation and was paid on 1 April 2014. The old door was a plain solid timber door, whereas the new door included some decorative stained glass at the top. Toni also took the opportunity to add a security screen to the door at an additional cost of $1,800. Required: Discuss with reference to appropriate (and most relevant) legislation, case law and/or rulings whether the rental property expenses are deductible in the 2014 income year. For the purpose of this discussion you can assume Toni is not covered by insurance for this type of event. Part B Karen carries on a bakery business in Toowoomba where she sells directly to the public and also supplies restaurants making deliveries in her delivery truck. Karen is a small business entity. Karen had the following outgoings in the year ended 30 June 2014: 1. One of Karen's customers, Mrs Smith swallowed a small metal object that was in one of the cakes that Toni sold to Mrs Smith. Mrs Smith sued Karen for damages and Karen paid $6,000 to Mrs Smith on 16 April 2014. Karen paid her own legal costs of $5,000 related to legal advice on the claim on 12 April 2014. 2. Karen is married to Adam; and Karen borrowed $50,000 from the National Bank and purchased shares in Adam's name and he will get the dividends. Karen paid interest of $2,000 on the loan for the bank in the year ended 30 June 2014. 3. Karen paid $6,800 in child care expenses during the year to put her daughter in child care to enable Karen to carry on her business. 4. Karen paid for the cost of food and accommodation being $150 for staying overnight at the Novotel Hotel in Brisbane while attending a baking and catering conference. Required: Based on this information what amount can Karen claim as a tax deduction under s 8-1 Income Tax Assessment Act 1997 for the year ended 30 June 2014? Support your discussion with reference to appropriate authority. Part C Oliver carries on a computer repair business, employing 3 qualified IT technicians, where he repairs computer hardware and networks which have been damaged by computer viruses. At 30 June 2014 he provides the following information in relation to her trade debtors/accounts receivable: 1. Oliver estimates that around 10% of his trade debtors ($4,800) will not pay him for work done and invoiced. The 10% is based on Oliver's experience of bad debts in the past. Total debtors at 30 June 2014 were $48,000. 2. Oliver has identified that ABC Pty Ltd, who owes him $2,300 for computer repairs, has just been made insolvent. Oliver made a written note on 27 June 2014 that he considers that he will not receive any amount from ABC Pty Ltd. Oliver has not removed ABC Pty Ltd from the trade debtor balance at 30 June 2014. 3. Oliver had written off a debt of $1,700 as bad in the 2013 year. The debtor, William O'Conner, had told Oliver that he could never pay the money and that he did not have any assets. Fortunately for William he received $20,000 from a win at the casino, and paid Oliver the $1,700 owing on 13 April 2014. Required: Based on this information what amount can Oliver claim as a tax deduction for the year ended 30 June 2014? Will he have to include any amount in assessable income? Support your discussion with reference to appropriate authority. Case Study Three Paula is a resident of Australia for tax purposes and has informed you of the following transactions which occurred during the income year ended 30 June 2014. Paula also informs you that she has carried forward capital losses from the 2012 year of $4,000. This loss relates to the sale of shares. Additionally she has a $700 carried forward capital loss from the 2009 income year in relation to the sale of an antique. Vacant Land and House Paula purchased a vacant block of land in Brisbane QLD on 1 October 1984 for $87,000 for investment purposes. On 1 July 2012 Paula subdivided the land into two equal allotments at a cost of $40,000. At the time of the sub-division the total land area had a market value of $230,000. The total cost of council rates and other maintenance fees incurred on the vacant land up until 1 July 2012 was $27,000. On 1 January 2013, Paula entered into a contract with a builder to build a house on one of the blocks of land. The construction commenced on 1 February 2013. The total cost of construction of the house was $320,000 and the construction was completed on 1 August 2013. After the construction was completed, the new home was rented out to tenants immediately. Paula entered into a contract on 1 January 2014 to sell the new home (with tenants) for $620,000. Information provided by the local Council indicates that at the time of the sale, the relevant land was valued at $345,000. During the period the property was rented out Paula incurred $1,200 in council rates and fees and $7,000 in interest on a loan taken out for construction of the house. On 1 June 2014 Paula entered into another contract to sell the remaining vacant block of land for $405,000. Settlement took place on 1 August 2014. Paula incurred $3,800 in council rates and maintenance fees during the period 1 July 2012 through to the sale of the land. Shares Paula acquired 1,000 shares in XYZ Ltd on 1 November 2007 at a cost of $7,500. She also incurred $450 in brokerage fees at the time of purchase. On 1 March 2014, she also acquired an additional 2,000 shares in XYZ Ltd from her Grandmother's estate. Her Grandmother died on 1 February 2014 when the shares had a market value of $11 each. Her Grandmother had acquired the shares on 1 July 2000 at a total cost of $6,000. Paula sold all 3,000 shares on 1 June 2014 for $45,000. She incurred $900 in brokerage fees and transfer costs at the time of sale. Required: Advise Paula as to her net capital gain included in assessable income for the income year ended 30 June 2014 as a result of the above transactions. Perform calculations of any relevant capital gains and support calculations and discussions with legislation and/or cases where relevant. Case Study Four Jerry (aged 50) is considering selling his bookshop/cafe business and using the profits to start a new business in a different industry. Jerry has a purchaser who is interested in the business and has advised them that his asking price is $1,100,000 but that he is willing to negotiate. Jerry has calculated this asking price as follows; Goodwill $180,000 Fittings and Fixtures $125,000 Trading Stock $295,000 Building Premises $500 000 $1,100,000 Notes: All values stated above are market values. Jerry has advised that Fittings and Fixtures have an adjusted value (written down value) of $120,000. Trading stock is valued at a cost of $150,000 in the financial accounts. The building premises were purchased on 1 July 2010 for $375,000 and have a current market value of $500,000. Jerry started the business himself on 1 July 2005 from leased premises. Jerry is concerned about the tax consequences on the sale of his business and has asked for your advice. As stated, Jerry wishes to purchase a new business in a different industry with the profits from the sale. Jerry is not married and his only other assets are his own home which was purchased in 2002 and has a market value of $750,000 and a parcel of shares purchased in 2005 with a market value of $28,000. Required: You are required to prepare a letter of advice to Jerry regarding the likely tax consequences on the sale of each of his business assets should the sale go ahead as stated above. You should comment on any further information you would require to provide more detailed advice. You should also comment briefly on any concessions that might be available to Jerry. Answers: Case Study One Part A Issue- Residential Status of an individual is the most important factor for determining the taxable income of the individual. There are various provisions relating to the Residential status of an individual in Australia. Rule- The key point here is whether the Individual is resident of Australia for taxation purposes. The assessee can be Resident of Australia in any other manner but in order to tax a particular income in Australia, he/she should be a Resident for Taxation purpose. As per the section 6(1) of the Australian Taxation law(Income Tax Assessment Act 1936), an individual is resident in Australia if he/she satisfies any of the following tests: 1. a) Primary test or the resides test is related to the residence of the individual in Australia. If the individual is residing in Australia then he will be resident in Australia for taxation purposes. This provision has some exclusions. Here exclusions means the cases where the individual is not residing in Australia but still will be deemed as residing in Australia. The circumstances are: The trade and commerce establishment outside Australia can be excused. The agreement and the scope of the activity in Australia. If the personal effects are kept in Australia The reasons of employment Bank Account maintenance and the tasks performed in Australia. The business is established, set up and running in Australia and the assessee is going outside the country because of the business reasons.b) Permanent Home test: This is also called domicile test and is satisfied when the assessee is having a permanent home in Australia. Here the commissioner must be satisfied and can me enquiry for sat isfaction. If the commissioner founds that the individual is having a permanent dwelling outside India, then he wont be called a resident of Australia for taxation purposes.c) Another important test is the number of days the person is residing in Australia. If the individual is resident of Australia for more than 183 days then he will be a Resident of Australia. Here also there is an exception. If the commissioner is satisfied that the permanent intention of the person is to live outside Australia then this test is not satisfied even if the individual is residing in Australia for more than 183 days.d) Employee under Superannuation Act 1976: It is also called as Deemed Residency Test. It says that an individual who is an eligible employee under the Superannuation Act 1976 is deemed as resident of Australia for taxation purposes. Along with the individual the spouse of the individual and the child who is less than 16 year of age, shall be regarded as resident. (TAX n.d.) Now when an Individual becomes a non resident in Australia for taxation purposes, then source basis principles comes into picture. The rules are as follows: The Individual income shall be partially taxed in Australia in relation to the service performed in Australia if all the following conditions are satisfied: Contract for services are signed in Australia The services are performed in Australia There is an express or implied contract. The payment is made in the Currency of Australia At least one party is resident of Australia. Application: In the given case Pierre is a qualified chef and he is permanently residing in Paris (outside Australia). He is a citizen of France. He came to Australia for employment purposes. His intention is to permanently live outside Australia. Here we can see that any of the conditions are not satisfied. Also the individual is residing in Australia for employment reasons only. Therefore Pierre fails to satisfy any of the 3 tests mentioned earlier and thus he wont be called as Resident of Australia for Taxation purposes. Conclusion The individual is not resident of Australia for taxation purposes for the income year ended 30.06.2014. Thus only the amount which has accrued or arisen in Australia shall be added in computing the taxable income of Pierre. In this case the Income source based conditions are satisfied and the source of income shall be partially taxed because all the conditions are satisfied. Salary Income Salary and Wage Income in Australia = $30000(AUD) Less: PAYG Deductions = $4200(AUD) Net Assessable Income = $23300(AUD) Note: Non residents are not required to pay any Medicare Levy. Reference to Case Law: ATO ID 2002/81 (Non-resident in receipt of Australian sourced employment income 2002) Part B Issue- Tax Implications Of Running Business Online Rule The provisions relating to running a business online are to be focussed on to comment whether or not the activity of selling personal goods amounts to business. As per the Australian Taxation laws, the selling or personal effects upto $10000 does not lead to capital gain income. Also a business involves recurring purchase and sale by the assessee. If the activities of purchase and sale are of non recurring in nature and the assessee is not having any intention to purchase and sale and run the business, then the activity is said to be non recurring for that period. On the other hand if the activity is now intentionally made, both purchase and sale are affected continuously then it is said to be business. In this case it does not make any sense whether the goods are your personal effect or not. The main idea is the recurring purchase and sale and the Business motive. Tax cannot be avoided merely on the point of having a small business. If the activity is a business then the taxation ru les will be applied. Application Here, it is given that the Carl and Jill are selling some personal items from their garden shed by opening an account with ebay website and selling them below cost just to dispose the old items. This activity is merely a sale of personal items. It does not involve any purchase or sale. Also the sale of items is below the cost of the product. July 2013 to November 2013: In this period the sale is made of the personal items sold below cost just for the sake of disposal. There is not recurring purchase and sale by the dealer. The sale amount being $4200 After November 2013 : In this period of the year the assessee is now intentionally purchasing the stock from other people or local market and thus it involves intentional activities of purchase and sale by the assessee. In this case the assessee has spent $27000 for acquiring the stock and sold this at a profit of 150% over the cost. Total Sales here is $31500. In 2015: The assessee carl is now introducing all money from his full time job in the business and purchasing stock out of this money. On the other hand jill is working on the development of the website such that they can sell the goods on their own now. This involves clear business motive. Conclusions Answer 1 For the period July 2013 to November 2013, the assessee is not carrying on any business. Thus no business income or loss shall arise. Also there will be no capital gain or loss for the sale of personal items. From December 2013 onwards, the business activity is going on and thus there would be a Business income or loss for the purchase and sale of the goods. Sales Proceeds : $31500 Purchase of stock : $27000 Net Income : $4500 Postage Income : $1000(4000-3000) Total Business Income = $4500+$1000=$5500 From January 2015 the situation would be same as in the last part. The activities are of business nature and thus business income shall arise. Answer 2 As per the Australian taxation law the method of accounting can be cash basis or accrual basis depending on the turnover of the business. In case the turnover of the business is less than $2 million then the assessee is required to follow cash or accrual basis as per the requirement of the individual. On the other hand the assessee is ought to follow the accrual basis when the turnover of the business is greater than $2 million. In this case since the turnover is below $2 million the assessee can follow either of the methods. (Government n.d.) Part C Issue- Capital Gains Implications Rule Firstly we should summarise the points mentioned in the case give. Eddie is a semi retired mechanical engineer. He has invented a new prototype at home. His intentions are to either start the manufacturing or entering onto the licence with any other company in exchange of the royalty income. The assessee is in receipt of lump sum consideration from the company amounting to $650000 during the year 2014. The patents are fully transferred to the company. The assessee is in discharge of extra service of providing knowledge and assistance to the company on the manufacturing and invention of the prototype. An additional consideration of 10% shares (market value $100000) is also received by him. All existing patents are transferred to the company. Under Australian taxation laws the payments received in connection patents, copyrights etc are treated as royalty only if these are in nature of the payments in connection with the use of the patents. The royalty income arises when the exclusive rights are still with the assessee. On the other hand if assessee is selling the patent for a lump sum then the same will be regarded as the Capital receipt and thus would not be taxable here. In the given case the assessee is receiving a Lump Sum for the sale of the patent of $650000 will be a capital receipt and thus will be untaxed. However any other consideration than cash like shares, then that amount shall be a capital receipt also. Conclusion This amount will not be treated as cost while the assessee is selling the asset later on. Hence the cost of the shares received shall be nil. (Toby Eggleston 2007) In case of capital gain part the same should be untaxed since the cost of the patent is indeterminable and hence the amount shall be in nature of the capital receipt. Case Study Two Part A Issue- Allow ability of Expenses On rental property Rule As per the relevant provisions of the Australian Tax laws the rental property expenses are allowable only when they are directly related with the rental property. Another important thing here to note is the point when the expenses are incurred. Whether the expenses are incurred before the period when the property is rented i.e when the intention to use the property for rental purposes or the expenses is incurred before such intention arises? It is also relevant to note that the expenses directly related to the capital part of the property shall be treated as capital receipt. And this expenses of capital nature shall be added to the cost of the property and is not allowable as a claimable expenditure. Application In the given case the assessee (Toni) is having a rental property but is vacant because of the fire reasons. The intention of the asseessee was to lent the property on rent but the same could not be made because of the fire which broke out in January 2014. The payment schedule is not a determining factor for the allowability of the expenses. The intention of the assessee should be there. Actual renting of the property is not to be checked. If a basic part of the property is being repaired and the same is a necessity for effecting the renting of the property then the same shall be allowed for tax purposes. The repairs must be in relation to the wear and tear of the property. Otherwise the expense would be a capital in nature. Conclusion The following expenses incurred: a) Replace cost of the kitchen Cupboards amounting to $14000 shall be disallowed and added to the cost of the asset since it is not a normal wear and tear, it is related with capital part of the house.b) Another expense was incurred in relation to the replace of the downstairs entry door. This is an essential expenditure. So amount of $850 shall be allowable as a revenue expenditure.c) Adding of an extra security system in the house is a capital expenditure, since the same is not related with the incurring of the expenditure necessary for the purpose of giving the property on rental. So this expenditure of $1800 shall be added to the cost of the asset and will be taken into consideration while calculating the capital gain or loss on the disposal of the property.d) Since the assessee is not covered by insurance then any insurance expenses are also not deductible. If the assessee was covered under insurance then the insurance expenses would have been allowable. (Inc n.d.) The date of payment may be delayed. The important things here to remember is the incurring of the expenditure. If the expenditure is incurred then the dedcution can be claimed even if the payment is not made. Part B Issue- Deduction of Expenses Rule As per the provisions of the section 8-1 of the Income Tax Assessment Act 1997, the following expenses will be allowable as deduction in a particular year: a) the expenses must be related with the income directly. b) personal expenses are disallowed. c) child care care expenses are disallowed. It is relevant to quote that the expense must not be claimed elsewhere while computing the income of the assessee. Application Now we should consider each and every case one by one. 1. One of the karens customer had swallowed some metal piece found in the cake which were sold by the assessee to Mrs smith(customer) and the customer sued for a damage of $6000. The same was paid by the assessee. another legal expenses was incurred for this purpose. So in this case the damage payment of $6000 shall be allowable as it is a normal business expenditure. On the other hand legal expense incurred of $5000 for the purpose of taking some legal advice on the damage expenses is also allowable expenditure.2. Karen has taken loan from a bank and paid interest expenses of $2000. The loan is taken solely for the purpose of the investment in shares and securities in name of her husband Adam. In this case since the entire dividend income is not taxable. Thus the interest expenses incurred for this purpose shall be fully disallowed as the interest expense is incurred in relation to an income which is exempt and section 8-1 specifically disallows expenditure in connection with the ex empt income.3. Karen paid child care expenses for maintaining the child. The amount of $6800 paid for this service shall be disallowed as it is not directly related with the business of the assessee. A contrary view here is taken by Tax Institute of Australia which says child care expenditure must be allowed so that more and more people join work. (Australia 2014)4. Karen visited a conference of catering and baking for the purpose of business. There the expense incurred on food and accommodation was $150. The same is directly related with the business of the assessee and this will be allowed as deduction from the business income of the current year. (H R Block tax accountants n.d.) Part C Issue- Bad Debt Allowance Expenses Rule As per the provisions of the 63(1)(b) of the Income Tax Assessment Act 1936, the bad debt is an allowable expenditure. As per the provisions of this section the following points should be focused on the allowability of the bad debts: The debt should be present in the books of account. This means that some amount must be due to be received by the assessee. The debtor must have been declared as insolvent in order to assume that the debt is now bad. There must be close nexus between the debts incurred and the business of the assessee. Here this implies that the expense must be related to the business of the assessee. The debt should be included in the income of the assessee earlier. (Government 1992) Application Conclusions Now we shall discuss each case separately. 1. In the first case Oliver has made a claim that 10% of the debtors are said to be bad solely because of the reason that the assessee has experience with that debtor regarding the non payment of the dues. This claim is nothing but a provision for bad debt. A provision for bad debt is not allowed as allowable expenditure. Only actual bad debts or the circumstances showing the actual bad debts like insolvency, death etc shall be considered as valid points for claiming a debt as bad one. Thus the amount of $4800 shall be disallowed in the year 2014.2. ABC Pty Ltd is made insolvent and thus cannot pay any amount to the assessee. But there is no written declaration received from the party. Here the insolvency of the customer is a valid point to claim the deduction for the bad debt. The fact that the assessee has not removed the debtor from his books is irrelevant and the entire expenditure shall be allowed as bad debt deduction amounting to $2300.3. In this case a bad debt was claimed as deduction in the last year 2013 amounting to $1700. Now in the year 2014, the debtor paid the debt which was declared as bad. The amount received shall be taxable as business income of the assessee, since it is related with the business of the assessee and previously was declared as bad and disallowed. The amount of $1700 shall be taxable as ordinary business income. The total deduction is $2300 and the income to be included is $1700. So, the net deduction amount is $600. Case Study Three Application Firstly we need to summarize every point. 1. Paula is a resident of Australia for taxation purposes for the year ended 30.06.2014.2. Brought Forward Capital Loss on sale of shares of the year 2012 is $40003. Brought Forward Capital Loss on sale of antique of the year 2009 is $7004. Vacant block of land purchased on 01.10.1984 for investment $87000. On 01.07.2012 the land was divided into two blocks @ $20000 per block. The market price at that time was $230000 of the total area. Other Costs incurred are $27000. Now the cost of each block being : Cost of the total land = $87000(to be ignored) Division costs = $40000 Other Expenses = $27000 Total cost = $67000. Since the land was purchased before 20.09.1985, therefore the assets shall not be hit by the provisions of the Capital Gain tax and is not added to the cost as well. the amount incurred for the purchase of the asset is a capital expenditure. Now $67000 is the cost for the two blocks. The cost of each block is $33500. Now the assessee entered into a contract with the building to construct a house on 1 block and the cost in this case is $320000. Sale consideration for the sold house = $620000 Cost of the house(including the block cost) = $33500+$320000= $353500. Capital gain of $266500 will be there. Since the house is used for sale only there will be now exemption from capital for this part. The information relating to the market price of the house at the time of the sale of the house is irrelevant here. Another block of Land was sold on 01.06.2014 for $405000. Cost of the block was $33500 Add: council rates and fees = $1200 Interest on Loan = $7000 Other charges = $3800 Total Cost = $45500 Capital Gain amount comes to $359500. Shares We need to check when the assets are acquired. The date of acquisition is after 1999 that is 2007 and 2000. So the assessee should calculate the income as per the normal way by deducting the sale consideration and the cost base of the assets. Cost of the shares = $7500 Brokerage = $450 Grandmothers share = 2000 shares @11 per share = $22000 Total Cost of 3000 shares = $29950 Sale Consideration = $45000 Expenses on transfer = $900 Net Sale Consideration = $44100 Capital Gain on sale of shares = $44100-$29950 = $14150 Capital Loss on shares for the year 2012 = $4000 Net capital gain on shares = $10150 The capital loss carried forward on the antique shall be allowed from the house sale income. Net Capital Gain sale of house = $266500-$700 = $265800 Total Capital Gain taxable during the year = $265800+$10150+$359500 = $635450 (help and Guidance 2011) Case Study Four Application If an assessee sells his running business then it is utmost essential for him to get in touch with a tax consultant and value the assets properly in adavance such that the tax burden is not much on him. The tax planning is the most essential part of selling a business. If a proper tax planning is not made then there are chances of higher tax payments and much more. So it is better to have a clear understanding of the Australian taxation Laws in order to have the best out it. The following consequences may arise: 1) Goods and Service tax on sale of a going business does not arise but on sale of that capital asset shall arise. 2) capital gain tax will be there for sale of the capital assets. Now we should consider each and every point given in the question. Asking Price = $1100000 Goodwill =180000 Fixtures and Fittings = 125000 Trading stock = 295000 Premises = 500000 Total = $1100000 For furniture the adjusting value should be used in place of the asking price. $120000 shall be taken in place of 125000. The cost of the stock is irrelevant for decision making. Calculation of the capital gain Building Sale cosideration = 500000 Cost = 375000 Capital Gain = $125000 Stock Sale consideration = 295000 Cost of the stock = 150000 Capital Gain = $145000 Furniture Sale Consideration = 125000 Cost of the asset = 120000 Capital Gain = $5000 Goodwill capital Gain = $180000 Total Capital Gain = $180000+145000+5000+125000 = $455000 Letter of Advice Dear, Mr. Jerry Re: Income Tax Advice for Sale of Business Hope you are doing well. This letter is an advice regarding some of the tax consequence which you might face and are also desired to know the benefit which you will get from sale of the business. In this regard I would like to inform you that the Australian government has made various income Tax provision regarding the individual selling his small Business. Australian government provides various exemption to the seller of the small business. I am writing the some of the provision which might be useful for you in selling your business and get rid from the capital gain tax or in reducing your capital gain Tax liability. Australian government provide capital gain concession to individual on the following small business To the sole proprietor or individual Partners of the partnership firm, and A trust or a company The Concession provided by the Australian government will reduce the capital gain tax liability on sale of the business asset which has been used by the assesses in earning the business income and the said income is consider by the assessee in his assessable income. For claiming the exemption one must satisfy the basic condition of the capital gain concession for small business along with any additional condition depending upon the individual case. As per Income Tax Act of Australia one can apply as many concession or deduction as he can till the tax liability be NIL. A capital gain arising from the sale of the depreciating asset is exempt if the same has been completely used for the income generating purpose. There are basically Four small business CGT concession Availiable 15 Year Exemption for Small Business Retirement Exemption for small Business 50% Active Asset reduction Exemption for small Business, and Small Business rollover However, to avail the above mentioned Exemption the tax payer must be owner of the small business and satisfy the following criteria It has a annual turnover of not more than $2 million, and The value of asset is also not more than $6 million excluding any superannuation benefit and the family home. One of the major important condition for availing exemption is that the asset sold must passes the active asset test. The Test state that the Asset must be used in business for half of its life for a maximum 0f 7.5 years. 15 Year Exemption This Exemption entitled the business owner to disregard its capital gain. For Availing this exemption the asset must be owned for 15 years and age of the tax payer must be over 55 years and he is selling his business because of his permanent retirement. Since you are not above 55 years therefore, this is not applicable to you. Small Business retirement Exemption This concession also allows the tax payer to disregard with the capital gain on the asset. Under this concession the total capital gain that can be disregarded is subject to the lifetime limit of $ 500,000. This Concession does not mandate the tax payer to be 55 years old or to hold asset for 15 years. This Concession require the tax payer who is less than 55 years to contribute the gain disregarded into is superannuation as a cap contribution to Capital gain Tax. However, this contribution will reduce the life time cap amount. 50% deduction on Small Business This Concession allows the tax payer to claim deduction of 50% on its capital gain unless other method has been adopted by the taxpayer in his return. The concession is available both to trust and individual. Small Business roll over This concession allows the tax payer to defer its capital gain tax liability by rolling over the amount in Acquiring new Asset or, Improvement of the current asset However, to avail this concession one should meet the basic criteria. Further one this concession has been chosen general capital gain tax concession and 50% deduction is not applicable. Hope you have satisfy with the above advice. Best of Luck. Good Bless! References Australia, Tax Institute of. Feb 6, 2014. https://www.abc.net.au/news/2014-02-06/tax-institute-of-australia-calls-for-childcare-tax-deductions/5241426. Government. December 1992. https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR9218/NAT/ATO/00001. Government, Australian. "ATO." https://www.ato.gov.au/business/gst/accounting-for-gst-in-your-business/choosing-an-accounting-method/. "H R Block tax accountants ." https://www.hrblock.com.au/tax_deductions_faq. "help and Guidance." June 2011. https://learn.nab.com.au/calculating-and-paying-capital-gains-tax/. Inc, Taxpayers Australia. "AUSTAX." https://www.austaxaccountants.com.au/docs/Rental%20Expenses.rtf.pdf. Non-resident in receipt of Australian sourced employment income . ATO ID 2002/181 (February 2002). TAX, LOW. "Gloabl Tax and Business Portal." https://www.lowtax.net/information/australia/australia-individual-non-resident-taxation.html. Toby Eggleston, Greenwoods Freehills. "tved.net.au." August 2007. https://www.tved.net.au/index.cfm?SimpleDisplay=PaperDisplay.cfmPaperDisplay=https://www.tved.net.au/PublicPapers/August_2007,_Sound_Education_in_Taxation,_Tax_Aspects_of_Licensing_Technology_and_Know_How.html.

Scholarship Essay Essays (243 words) - , Term Papers

Scholarship Essay Family Since the day I was born, I have enjoyed story-telling. My first memories are of my father spinning me tales, as I nodded off. Every night I traveled back in time through his stories. I learned of Nero's sadistic burning of Rome, Adolph Hitler's maniacal reign, and Sojourner Truth's brilliant speech. All elements of our historical heritage, for which I have great affection. When I was quite young, my father purchased our very first computer. Through his hobby, I grew to love the technical side of the world in which we live. Through the years, we have owned many computers and they each taught me something new. Due to these two loves, I have chosen to double major in history and computer science. "Jewel, you have to make it. I want you to finish what the rest of us have started. You must finish college," my grandmother has stated to me many times. No one in my family has completed a four year degree. It is my intent to blaze a trail for my posterity, as also is my grandmother's ambition. As long as I can remember it has been my fondest dream (and my furthest goal) to attend college. From the beginning, I knew it would be an uphill climb to gain admission into a prestigious university. Lately I have realized I cannot reach my dreams alone. I need assistance financially. Through applying for financial aid, I am able to alleviate this need. I sincerely hope that you will seriously consider my application.

Being Too Skinny †A Personal Essay

Being Too Skinny – A Personal Essay Free Online Research Papers To have healthy body, fair skin, sharp features and cuteness- key elements towards which boys used to open their responses for girls, when I was in 9th grade in late 80s. â€Å"Dating† wasn’t openly allowed and common at that time in Indian culture but the idea was there of liking some one and sneaking around secretly. None of the above elements were in my account though- combination of very thin body, average look, and wheatish skin- that was ME. I had few ideas to create new skin and little bit beautiful face with make up but I was totally empty when had to deal with my skinniness eighty pound, butt less, skinny and full of visible bones containing body. Many times my closest friend Neel had expressed her feeling saying â€Å"Dolly, You got to put some extra kgs fat on your bones or else you will have to dig out for stick figure husband†, which insisted me to realize the reality of being extremely skinny. I used to be nervous sometime thinking about my tiny body but being very studios and sincere student- studies, future goals had caught me tightly enough so my thiness didn’t bother me much at that time though all of my girl friends had boyfriends secretly which made me feel bit uns uccessful for not catching any boy’s eye on me. Some three years ran over and final year of school came up. l. One day when I reached at school Neel-my best friend jumped towards me with mixed feeling of anger, surprising and happiness â€Å"Dolly, what have I heard about you I didn’t expect this from you, I ‘m your closest friend and you even didn’t care to tell me about all these, I’m so mad at you†. I some how felt scared as I had little idea about what might be in her mind but I ask her with act of knowing nothing about the situation â€Å" Neel, What happened, what have you heard about me?, just calm down and let’s talk†- Then I settled down the issue with her anyways. The secret was hidden in my chest successfully since last two years disclosed suddenly that day in school some other scattered comments spilled on me that day â€Å"Dolly, What is going on? Is it really true? â€Å", â€Å"Dolly, wow you have made a history†. Yes, world came to know the biggest secret o f my life that I had an affair with most eligible, desirable and hot favorite boy in our batch- Annie, who is currently known as my dear husband. Many students including me had one question – Why he chose me? , the skinniest girl in the school though he was able to get any damn beautiful girl around him? My fatless body became a topic and always teased , whenever family and friends got an opportunity. My dearest uncle- Jaimy said to me once â€Å"It seemed that hollow matchstick was flying in the air, when you were dancing†. We all were attending my cousin’s pre- wedding dance party and uncle Jaimy made a big confusion – Was his comment on my dancing skills or my skinny body? People are so crucial some time that they make comment which doesn’t have straight meaning. I spent enough time in my life to scrutinize people’s attitude towards me of being so bony when I was in India during my 20’s. I was landed recently from India, totally unaware of body structures of white and black people It was first day at work in USA at near by convenient store, surrounded by black people’s residents. My vision was so surprised by seeing each customer coming and leaving that store, every one was so called â€Å"healthy†-guys were showing off puffed muscles by tattooing them and each female looked like a factory of lump sum fat. I wondered â€Å"what must be the difference between my size and their, I was wearing one size so I guess they must be belong to 16-18 or 20? ,do they need to customize the size? as I had never seen such kind of giant clothes in my home country. That day went by and I got chance to develop some happiness of being skinny. My skinny body was worth of many great comments that day like â€Å" Hey pretty girl, you are so lucky to have this kind of body , you don’t have to check calories count on back of every food wrapper† , â€Å" hey be autiful, can we switch our bodies as I ‘m carrying huge one and have been dreaming about skinny one like yours? God, I was so happy that night which made me to ask that secretive question to my husband Annie- Why he chose me? , He laughed at me, hugged me real tight and said â€Å" Dolly, I love you so much all it matters so go to sleep and I will reveal that secret some other time†. That was the day when I felt happiness of being slim because I was liked and loved the way I was, none compromised made. But some how I middle of that night I felt â€Å" there would me nice If I can put up little more weight and make myself more beautiful though I don’t want to be a giant or huge one.† I had new goal of my life -to make more fat tissues for myself. I started eating cheese and butter with each bite of my day, gained few pounds on my bones which helped me to feel beautiful without any make up but specially India people around me never stopped bothering me about my skinniness .I was introduced to one of our community member through my friend Sheetal recently â€Å" Hey , this is Dolly-one of my good friend, I was talking about†. That lady carrying 150 pound on her bones looked at me and said â€Å"Hey Dolly, you are lot skinnier than Sheetal desctibed you earlier, do me a favor –can you take few pounds from me?† I was shocked after getting this kind of comment at first introduction. I was confused about her concern, was she complaining about her being so fat or about me being so flat by idea of giving up some pounds to me. I was little bit angry as she pointed out my characteristic at first sight. Anyways I smiled at her and replied humorously that â€Å"I do get that offer many times†. I could take pr ide of being the way I was when I was surrounded by American people but it sucked when I had to face my own community. Many years went by I had always got comments, complements, humors and advices. I was passing through my mid thirties. One incident made me to think about my lanky characteristic. I was in my English class; teacher had asked us to write an essay on â€Å"impact of any personal characteristic on our life†. I decided â€Å"my thinness† without any further thinking. When we classmates and teacher discussed our thoughts and topic of the essay teacher made a comment about my topic â€Å"You are so lucky to be like this thin as you will get reward in your 40s†. It wasn’t a huge complement but yes, I never thought what it would be in my 40s before. She certainly opened new thoughts for me of being skinny. Well, because of essay I had to dig out my past experience and outcomes of being svelte. The same night I was discussing about my English class assignment with my husband and he laughed at me and said â€Å" you have been always so concern about your body, now l eave it alone and enjoy your life† I picked up his mood and asked him to go out for dinner as it was our 9th wedding anniversary. â€Å"Hey honey, today is the day you can tell me your little secret, it’s a perfect time, please tell me what made you to marry me?† we both were enjoying our romantic dinner at my favorite restaurant ‘P.F. Changs’, I hold his hand and gave him soft look . He replied â€Å" Dolly, you have always thought that your bones don’t have enough fat but when we were in school many boys were mad for you as you were most sophisticated, reliable, loyal and sincere girl but no one ever dare to come to you because of your straightforwardness. One more thing Dolly, if you remember I was also a thin boy so I always dreamed about thin girl like you. Finally I decided to take that risk and asked for your companionship for life time†. I cried and thank god of â€Å"being thin†. Research Papers on Being Too Skinny - A Personal EssayStandardized TestingPersonal Experience with Teen PregnancyThe Spring and AutumnHarry Potter and the Deathly Hallows EssayHip-Hop is ArtEffects of Television Violence on ChildrenMarketing of Lifeboy Soap A Unilever ProductThe Hockey GameThe Masque of the Red Death Room meaningsMind Travel

Voice of america Essay Example | Topics and Well Written Essays - 500 words

Voice of america - Essay Example VOA is amongst the five international broadcasters of the US that are civilian are function directly under the supervision of Broadcasting Board of Governors (BBG). The programs by VOA are offered in some 44 languages on all sorts of mediums including Internet, TV and radio. Number of languages broadcast in TV out of these 44 languages is 26. There are distinct websites for the different language services of VOA and they make use of a whole range of social media websites including Youtube, Facebook and Orkut to approach the audience and share views with them. Contents of the programs broadcast include but are not limited to culture, news, education, live calls and discussions. Every week, 1500 hours of news are produced by VOA that cater for the concerns of some 123 million people all over the world. Facilities of VOA include 33 studios for recording and production, 20 studios for the broadcast of radio, 32 suites for the editing of videos and 4 television studios. President Gerald Ford signed a law in 1976 according to which VOA should play the role of a consistently authoritative and reliable news channel. The news-center of VOA is spread over an area of 30000 sq. ft. Every day, as many as 150 news reports are generated by the news-center about different programs and in different languages. In addition to about 90 part-time reporters, VOA has 13 overseas and 48 domestic reporters. VOA’s system of integrated digital audio is the greatest of all across the globe. There are about 1180 employees of VOA. Many of them are quite aged and are likely to expire within the next decade. Most of them will be replaced by federal employees or contractors. The annual budget of VOA amounts to $207 million. Since the start of the 21st century, there has occurred a tenfold increase in the TV audience of VOA, of which 1/6th are English people. About 10 per cent of the total budget of VIA is spent upon the internet. Number of visits made in

Circuits with Feedback and Sine Wave Oscillators Coursework - 1

Circuits with Feedback and Sine Wave Oscillators - Coursework Example These are positive or regenerative feedback and negative or degenerative feedback (Ellinger, 2008). The different between the two types of feedback entails whether the feedback signal is out of phase or in phase with an input signal. Positive or Regenerative feedback is said to occur whenever the feedback signal happens to be in phase with an input signal (Maas 53). The block diagram below shows an amplifier having a positive feedback. It can be deduced from the diagram that the input signal and the feedback signal are in phase implying that the feedback signal regenerates or adds the input signal. Following this, there occurs somewhat larger amplitude in the output signal that it could occur without there being the feedback. Considering a positive feedback in the transistor amplifier, it is noted that it is somewhat simple providing a positive feedback in the common-base transistor amplifier. Given that the output and the input signals are both in phase, what one requires to do is to couple a section of the input signal back to an input. The block diagram below shows these phenomena. Basing on this diagram, it is clear that the feedback network is constituted by C2 and R2, with the value of C2 being larger in order for the capacitive reactance labelled XC to become low and to enable the capacitor to be able to couple the signal quite easily. Moreover, the value of the resistive R2 must be larger in order for it to limit the amount of feedback signal, as well as in ensuring that the majority of an output signal is connects to the next stage via C3. As widely cited, the common-emitter configuration is one of the most common configurations for the transistor amplifiers (Maas 34). However, a positive feedback seems to be somehow more difficult with the common emitter configuration since in most cases, the output and input signals are often 180Â º out of phase (Maas 46). Negative feedback, on the other hand, is often achieved through adding part of

Discussion 1 Week 9 Impact of Government Regulation Assignment

Discussion 1 Week 9 Impact of Government Regulation - Assignment Example For Katrina’s Candies, facts revealed that the decision makers are reflecting on the possibility of expansion, either through capital investment or through merger. As such, it was commendable that different sites and links were provided to assist in the review and evaluation of various options open for Katrina’s Candies in their decision for potential merger in another country. At the onset, the site on export.gov provided crucial information for U.S. companies which are reflecting on exporting in other countries (Country Commercial Guide, n.d.). Since Katrina’s Candies signified intentions to expand in the international market, the site could provide them with needed assistance in determining the most appropriate country in the European Union area that would give the most viable opportunity to contribute to the shareholders’ wealth and profitability in the long run. The assistance could be provided in terms of research assistance on the markets to enter, as well as in determining regulatory requirements for the venture option that has been decided on. The site on â€Å"Doing Business in the European Union: 2011 Country Commercial Guide for U.S. Companies† is replete with information which includes trade regulations and standards in chapter 5 that would help organizations, like Katrina’s Candies, to determine and comply with the needed regulations that would facilitate establishment of a business venture in the European market (Doing Business in the European Union: 2011 Country Commercial Guide for U.S. Companies , n.d.). Another relevant site that was mentioned about government regulations is the official website of the Federal Trade Commission (Federal Trade Commission, n.d.). The information on the site focuses on the premerger notification and reviewing the merger process. As such, for Katrina’s Candies growth prospects of venturing into a

Developing A Warranty Cost Model

Developing A Warranty Cost Model Chapter 2: literature review. 2.1. Introduction to Reliability: The reliability expression may sometimes be unclear in general logic due to the differences in understanding it among customers. Each customer can define reliability from a different point a view. As an example; a customer may define it as cheap product which has a long guaranteed life cycle period and in the meanwhile works hardly enough. Whereas another customer may define it as a reasonable price product which has a life cycle period and will definitely work as intended. (Institute et al., 1968) The concept reliability is very clear and understandable in the practical and industrial world. Reliability of a product, process, or system is the probability that it will perform as specified, and under certain condition, for a specified period of time.(2Blank, 2004) Reliability is known as the likelihood of a product, machine or a component, to keep doing its intended task without breaking down under precise conditions for a given period of time. (Yang, 2007) (Yang, 2007) The above expression holds three significant essentials to ensure the full understanding of reliability: To know the planned function or task of a product, machine and component. To know the planned duration specified relating to a product, machine and component. To know the environment surrounding where the product, machine, and component, suppose to be working at. Knowing these three essentials conditions will allow us to estimate the product, machine or component reliability capability from the first instance. 2.1.2. Reliability Engineering Studies: The purpose of reliability engineering studies is to control, or to make sure that a product, machine or component will be reliable under normal operation in a specified studied manner, as well as away from breaking downs. (Smith, 1972) Reliability engineering studies are science used to minimize the outcome effects and possible behaviour which will result in maximizing reliability. There are three necessary conditions to achieve the previous statements: To build a maximum reliability consideration into a product, machine and component, during the design and development stages; this consideration is known to be the most critical point due to its responsibility in inherent reliability. To cut down production process differences; this will guarantee that the process will not deliberately degrade the inherited reliability. Once a product is manufactured. A well maintained operation should be commenced; this will prevent the performance degradation and will extend the product life.(Hartman, 2007) These considerations are presented within a large selection of reliability techniques, as an instance; reliability planning and specification, fault tree analyses, accelerated life testing, degradation testing, reliability verification testing and warranty analysis.(Yang, 2007) 2.1.3. Reliability Main Factors: To judge on the reliability of any product, there are factors should be known, as an instance: Intentional usage or application. Product, machine and component specification. Price. Customer expectations. Level of inconvenience caused by product, machine or component breakdown. 2.1.4. Reliability Measurements: In a view of the fact that reliability is measured by probability or likelihood, any effort to measure it will engage the usage of statistical methods. Therefore statistics are very important tools in relating to reliability studies. (Yang, 2007) 2.1.5. Reliability Formula: Warranty and reliability share the same patterns for an economic sense to be observed. Reliability has been identified as the likelihood of a product to keep performing its intended task without breaking down. R= reliability. P (s): success probability. N: number of attempted trails. S: number of success. F: number of failures. Reliability mainly presents the successes and failures in a process, where a good economic warranty cost model has high accuracy in reliability prediction. Design for Reliability: Overview of the Process and Applicable Techniques. 2011. Design for Reliability: Overview of the Process and Applicable Techniques. [ONLINE] Available at: http://www.reliasoft.com/newsletter/v8i2/reliability.htm. [Accessed 19 March 2011]. 2.1.6. Reliability Improvement: There are many ways by which the reliability can be affected, below are two ways: Quality is the integration of features and characteristics of a product or a service, to enable us to meet the needs and specific requirements. Repetition of the same task causing financial and labor waste. (6Condra, 2001) 2.1.7. Reliability Applications: Various phases of a power plant such as construction, production and maintenance shall apply the reliability data analysis. Such a data might be (Heyman, 1988)applicable for production planning, benchmarking , trend analysis, plant components improvement, risk issues, RCM , spare parts optimization, Design review , Structural reliability. (Heyman, 1988) Data on existing units can be effectively useful for benchmarking the unit performance, during RCM, failure preventions, the spare parts optimization.(Heyman, 1988) 2.1.8. Reliability Prediction Science: It is considered to estimate the effects of the choices made prior the system is built or put into service. Reliability prediction handles the analysing of products with the help of models better than real systems to supply a solid foundation for testing, analysing, planning, manufacturing, and estimating reliability. An ideal example of reliability prediction is to predict the system of specified design and specified group of components in an ideal working environment. At the end of the prediction the reliability of the same system should be tested in a different surroundings from those which data and prediction were obtained from earlier.(3Blischke and Murthy, 2000) Reliability prediction procedure is attempted at the very first steps of improving a program to hold up the design procedure. Commencing a reliability prediction helps in supplying clear demands of reliability enhancement within the improvement stage, and the knowledge of the possibilities of failure of the equipment in its operation life. The advantage of applying reliability prediction, machinery designs are able to develop, money is saved rather than spending on poor designs and time is preserved concerning testing. A widely used way for prediction the reliability of machinery is based on database usage, however this way is not probable due to variety types of failure rates which dramatically happen to similar products.(Geitner and Bloch, 2006) 2.1.9. Objective of Reliability Prediction: The importance of reliability prediction lies down under several points: The reliability prediction should be implemented as an assurance program in different sections of a plant. Repairing decisions are taken when and where problems appear.(Kececioglu, 2002) 2.1.10. Taxonomy Related to Reliability: Availability: It can be defined as the probability that the component will function at any random time. Mean time to failure (MTTF): The time that elapses until a failure occurs. Mean time between failures (MTBF): It is the average time between failures. It is used for repairable systems. Failure Rate: The failure rate in a time interval which is the probability that a failure per unit time occurs in the interval given. Hazard Function: The failure rate limit as the interval approaches zero.(Pham, 2006) 2.2. Reliability Centred Maintenance: The word maintenance from the engineering point of view is: to take the necessary action to maintain or restore equipment and machinery, or system to determine the practical requirement to achieve maximum validity. This includes corrective maintenance, preventive maintenance, and predictive maintenance. What is maintenance? Definition and Meaning. 2011. What is maintenance? Definition and Meaning. [ONLINE] Available at: http://www.businessdictionary.com/definition/maintenance.html. [Accessed 19 March 2011]. Reliability centred maintenance or (RCM) can be expressed as an advanced study into maintenance, which joins the maintenance of interactive applications, preventive, predictive, and proactive, as well as the formation of plans to make the most of the life of the product, and also to ensure proper function for the product, machine and component at the lowest possible cost. Introduction to Reliability Centered Maintenance (RCM) Part 1. 2011. Introduction to Reliability Centered Maintenance (RCM) Part 1. [ONLINE] Available at: http://www.plant-maintenance.com/RCM-intro.shtml. [Accessed 19 March 2011]. 2.2.1. Preventive Maintenance: Preventive maintenance is the programme of planned maintenance, which aims to prevent the collapse and failure. The main objective of preventive maintenance is to prevent the failure of equipment before it happen. It is designed to maintain and improve equipment reliability by replacing worn components before they fail in practice. Preventive maintenance activities include equipment checks and repairs, partial or complete checks at fixed intervals, oil changes, and lubrication and so on. In addition, workers can record equipment deterioration so they know when to replace or repair defective parts before they cause system failure. It would be an ideal preventive maintenance program to prevent all equipment failure before it happens. Preventive Maintenance. 2011. Preventive Maintenance. [ONLINE] Available at: http://www.weibull.com/SystemRelWeb/preventive_maintenance.htm. [Accessed 19 March 2011]. 2.2.2. Predictive Maintenance: Techniques help to determine the status of equipments in service in order to predict when you must perform maintenance. This approach offers cost savings over routine preventive maintenance. What Is Predictive Maintenance?. 2011. What Is Predictive Maintenance?. [ONLINE] Available at: http://www.wisegeek.com/what-is-predictive-maintenance.htm. [Accessed 19 March 2011]. 2.2.3. Terms and Goals of Using Reliability Cantered Maintenance: The majority of maintenance organizations classify the goals of using (RCM) by the below listed steps: Scheduling the tasks by its priority. Consider the safety prospective. To be familiar with the machinery capabilities; each type of machinery will have different performance type. Knowing the failure causes; to recognize when the right moment to reduce it is. Using skilled staff; to help out in scheduling priorities. Practicing preventative tasks; to help in knowing the machinery status. Disposing and replacing the damaged components; to ensure the effectiveness of the other related parts. Standards must be identified for each step mentioned above. It is important that the steps are done by the same staff who are responsible of the function and operation of the plant.(Tweeddale, 2003) The conditions to develop a sufficient (RCM) program depend on the success of using the observation and statistical methods, because sometimes both methods depend on each other. 2.3. Failure Mode and Effects Analysis: Mechanical failures are introduced as any significant changes regarding size, shape or material characteristics in a system. The first and main responsibility of any mechanical designer is to make sure that the design produced is capable of doing its function properly, meets the designated life time and most important is to be competitive in the market. Estimating and identifying all possible modes of failure which may restrict the functionality of the design will ensure the success in designing. The designer must be familiar with the variety collection of failure modes presented in the work sites as well as the circumstances leading to it, so the designer becomes ready to prevent failure from occurring once again. The designer should preferably have an on hand experience to investigate predictable failures in a professional manner, thus failures could be prevented in future. It is clear that the failure analysis, prediction, and preventative are significant to be known to every designer.(5Collins, 1993) The term behind the failure can be known as the failure to meet some specific performance measurements. Different between definitions terms such as defects, malfunction, fault and reject are usually vital in comparing causes of failures, as well as in the categorizing and analyzing of provided information. The different between the terminologies is mainly to define the types of failure, reasons, and level of failure. For any introduced definition of failures there are no doubts in introducing reliability. Because the failure is the absent of the specification and so changes in performance capabilities occur. (Smith, 2005) The estimation of the data could be done by two methods, first by using history data; this will enable us to have a look at similar machinery which may had experienced identical problems, warranty data, and customer feedback. Second method is conducted, by using several mathematical methods, models and simulations. Dealing with (FMEA) does not always mean that one way is better or more accurate than the other; both of the methods can be used if applied correctly. The proper way in commencing (FMEA) will result is providing helpful data which can help in reducing the hazards relating to work load in a system, product and service. The (FMEA) is one of the most efficient ways considered in preventative maintenance. The (FMEA) will help in having knowledge about what is suitable correction tasks should be done to keep failures away from happening. An effective and successful (FMEA) system could be recognized by meeting these objectives, first recognize the known and possible failures modes, and then reasons of failures. Schedule the failures modes according to the highest risk level, and finally follow up the work done to ensure the correction of the failure.(Stamatis, 2003) 2.3.1. When and Where To Use Failure Mode and Effects Analysis: The (FMEA) procedure is extensively used in different stages, regarding product designing and manufacturing processes. It offers a well organized structure and an easy way to communicate amongst the team of manufacturers. It can be used as well in developing services which will help production process.(McDermott et al., 1996) Traditional failure modes and effects analysis (FMEA) are mainly used models in warranty cost among other models in the automobile industry. (Majeske, 2003) An essential term to inherent reliability into a product or system is by recognizing the failure causes, and making sure they are removed or that their likelihood of happening once again is low. This thought can be done by conducting tests, or logically by using models. Failure mode and effects analysis is a planned way in clarifying the origin of failures modes, and it is considered to be a sufficient reliability schedule, especially it links to reliability development throughout design stage.(7Denson, 2006) 2.4.4. Hazard and Operability Study (HAZOP): Risk analysis is an orderly and systematic method for Examination system and risk management. In particular, are often used as a risk and operating Technique to identify potential hazards in the system and identify interoperability problems. It assumes that events are caused by the risk of design or operating intentions. This approach is a unique feature of risk and vulnerability to treatment methodology that helps to stimulate the imagination of the team Members when exploring potential deviations. Figure (2) shows a sample of HAZOP system.(Organisation and Safety, 1988) Figure (1) a sample of HAZOP system Hazard Operability Studies (Hazops) 1 of 2. 2011. Hazard Operability Studies (Hazops) 1 of 2. [ONLINE] Available at: http://www.lihoutech.com/hzp1frm.htm. [Accessed 19 March 2011]. 2.3.2. Failure Prevention: Failures are predictable, sooner or later all products, machines and component will experience failure due to many reasons.(Yang, 2007) In any engineering system failures are expected. The effects of failures differentiate from little inconvenience costs to financial drops. Failures happen due to various factors, such as: Bad engineering design. Manufacturing process errors. Insufficient testing. Human mistakes. Poor maintenance. Misuse. In order to reduce failures or breakdowns in any engineering systems, there are some methods should be followed: Identify the cause and the way the failure happened. Identify how many times do the failure tends to repeat. Reliability handles the failure concepts in details via different statistical approaches. Whereas safety tries to study, specify, measure, determine, and analyze the failure.(Verma et al., 2010) 2.4. Introduction to Hazard: The accurate understanding of hazard is appreciated due to its criticality. It supplies us with the base foundation of a system safety. Hazard analysis is conducted to identify hazards consequences, and hazard main factors, As well as to determine the risks facing the system. To carry out hazard analysis in a proper manner, it is essential to recognize what causes hazards and how to define hazards. Understanding the hazard character is an important issue to improve the skills needed to identify potential hazards and their results in a system design.(Ericson, 2005) 2.4.1. Hazard Analysis: This analysis involves describing the complete process first, and then collecting the answers for a set of systematic questions. The purpose is to identify how exactly the deviations from the design can arise.   These deviations are further assessed by any negative effect of their consequences on the safe and efficient operation of the plant.   The assessment would provide a basis for any action to be taken to cure this situation. From an engineering point of view, hazard analysis process is the best tool for analyzing reliability data. It can be used to make conclusions about the reliability of a component. (12002) 2.4.2. Survival Analysis: Survival function, also known as a reliability function of the survivors, is a property of any random variable that maps a set of events, usually associated with failure of some system. 2.4.3. Hazard Rate Function: Hazard rate function can be obtained by an equation which assumes a constant hazard rate. 2.4.5. Bathtub Curve: Figure (2) illustrates the bathtub curve which demonstrates the product failure rate against time. Any product cycle life can be divided into three separate durations: The first duration (early life): This duration where the failure probability is decreased to minimum. . It what happens in the early life of most new products, sometimes the first period is mentioned as the mortality period. The second duration (normal life or useful life): This is represented in the graph by a flat line. Failures and breakdowns happen randomly within this duration. In this period the failure rate tends to become somehow constant. During this period the lowest failure rate is observed, so it is the most appropriate time to make reliability predictions. The third duration (wear out): this begins where the slope starts to rise till the end. This typically happen to products when they get old, thus the failure rate increases. Wear out is usually caused by break down due to various reasons such as physical wear and stress.(speaks, 2005) Figure (2) a bathtub curve. A Brief Introduction to Reliability. 2011. A Brief Introduction to Reliability. [ONLINE] Available at: http://www.weibull.com/LifeDataWeb/a_brief_introduction_to_reliability.htm. [Accessed 19 March 2011]. 2.5. Statistical Models for Life Data: Statistical models for life data such as weibull distribution, survival analysis and warranty help in producing high accuracy in prediction. The automobile manufacturing having relied heavily on warranty interval in its warranty provision inclines more in reliability and therefore seek such analysis. (Ward and Christer, 2005) 2.5.1. Weibull Distribution: The weibull distribution is named after a Swedish professor Waloddi Weibull. He explained the ability to use the weibull distribution in small sizes measurements and it is easiness to supply an accurate model for a broad data sets. At the beginning of his exploring weibull distribution he faced some obstacles and doubts form his colleagues. However, the weibull distribution has ended now to be widely practised in reliability.(8Dodson, 2006) A reason for the wide spread of the weibull distribution is that it has a large different shapes, which makes it easy to fit any data. Also, it is perfect to show the weakest connection of a product. For example, if a system has more than one part, the weibull distribution will present each failure time of each part at the same distribution no matter how insignificant they are .(Nelson, 2003) Figure (3) is a sample of weibull a distribution plot. Figure (3) a sample of weibull distribution plot. Guidelines for Burn-in Justification and Burn-in Time Determination. 2011. Guidelines for Burn-in Justification and Burn-in Time Determination. [ONLINE] Available at: http://www.reliasoft.com/newsletter/v7i2/burn_in.htm. [Accessed 19 March 2011]. 2.5.2. Kaplan Meier Survival Estimator: The Kaplan Meier estimator is named after Edward L. Kaplan and Paul Meier. It estimates the survival function. In engineering this method is used to measure the time until failure of different products, machine and components. Kaplan EL, Meier P. J Am Stat Assoc 1958; 53:457-81. [Cited by: McKenzie S, et al. JOP. J Pancreas (Online) 2010 Jul 5; 11(4):341-347. (Reference 14)]. 2011. Kaplan EL, Meier P. J Am Stat Assoc 1958; 53:457-81. [Cited by: McKenzie S, et al. JOP. J Pancreas (Online) 2010 Jul 5; 11(4):341-347. (Reference 14)]. [ONLINE] Available at: http://www.joplink.net/prev/201007/ref/02-014.html. [Accessed 19 March 2011]. 2.5.2.1. Formulation: Where: t (1) 2.5.3. Exponential Distribution: This is the most commonly used distribution in reliability, and is often used to predict the probability of survival to time (t) figure (4) shows a sample of exponential distribution graph.(9Dovich, 1990) Figure (4) a standard exponential distribution graph Continuous Random Variables: The Exponential Distribution. 2011. Continuous Random Variables: The Exponential Distribution. [ONLINE] Available at: http://cnx.org/content/m16816/latest/. [Accessed 19 March 2011]. 2.5.3.1. Formulation: The probability density function is: Where Mean time to failure = Or, where 2.5.4. Disadvantages and Advantages of Statistical Method: Cost; studying and analyzing a quantity of data of different products within a system are an expensive job. The results revealed are not sufficient enough to build an understanding of the type of maintenance needed in this particular situation. The only disadvantage of the observation method appear is when applying it carelessly and without keeping record of foundings, this will result in mixing up different judgements.(4Chalifoux and Baird, 1999) 2.6. Introduction to Warranty: Warranty is a provision for a seller to provide assurance to a buyer that the product will perform as implied. (Zhou and Tang, 2008) Warranty brings confidence to the buyer; automotive vehicles like any other automated system consider warranty to a buyer. (Wu and Li, 2007) Unlike the quality loss function which assumes a fixed target and accounts for immediate issues, warranty loss occurs during the customer use. (Zhou and Tang, 2008) In automotive industry, data is tracked and analyzed regularly (Zhou and Tang, 2008). The interval can be evaluated on the basis of their costs. The effect of warranty especially in the context of the interval, affects the performance of the company especially if the number of returns on warranty is high. (Wu and Li, 2007) Neglecting the fact that warranty cost is a result of conflict between the customer expectation and the performance of the product, the interval of the warranty liability disturbs the economic sense of warranty. (Wu and Li, 2007) Warranty costs have in many companies been positioned as operational costs. (Ward and Christer, 2005) The impact of warranty in the whole business performance has challenged vehicle manufacturers to develop vehicles that are less costly to repair (Metric: Warranty $s) and are more reliable within a longer period of time. (Metric: annual failure rates, AFR) For this purpose to be done, warranty cost models that make the impact of reliability on cost and costs associated with repair of specific failure modes should be economically healthy. (Wu and Li, 2007) 2.6.1. Warranty Probability: The ratio as Pw is termed as the warranty probability (Ward and Christer, 2005). The warranty probability is the ratio of the number of complaints N against the total number of products Tp. Pw Another factor that is important in warranty cost analysis is the complaint factor. (Ward and Christer, 2005) The complaint factor is the ratio of the actual number of complaints and the potential number of complaints where the actual number of complaints is the number of actual complaints fixed. (Ward and Christer, 2005) The method for calculating the warranty probability depends on product performance and customer expectations. (Wang et al., 2010) The distance of performance is a function of the warranty interval. (Ward and Christer, 2005) It is supposed that as time passes, the distance of performance increases, this is the common feature referred to as mileage. In motor vehicles the time age of the car has been consistently assumed to be a factor representing its use. (Manna et al. 2008) Despite the fact that mileage can be determined, the correlation between mileage and age of the car is strong and positive. (Manna et al. 2008) Since vehicles manufacturing designs and model change with time, the automobile industry prefer attaching warranty to age of the vehicle rather than calibrated mileage. Warranty is a key factor in bringing confidence to a buyer. The higher the warranty time, the more the confidence is the buyer. (Manna et al. 2008) 2.6.2. Warranty Distribution Analysis: Feedback from warranty returns provides a solid basis in determining use failure distribution. (Murthy, and Blischke, 2006) The time interval as a factor contributes significantly to predictions. The warranty intervals are the most solid factor that can be used in assessing the failures prediction. By maintaining warranty and assessing failures for a longer period of time, more knowledge on the performance especially for automated systems is achieved. (Murthy, and Blischke, 2006) Reasons for carrying out warranty data analysis are the following: Forecasting warranty claims. To determine risk assessment and monitoring. Reliability assessment.(12002) 2.6.3. Reduction strategies for cost drivers There are two factors that have been identified as primary warranty cost drivers. The number of occurrence of an event which can be noticed by the analysing failure rate and the cost of the process are the identified cost drivers. (Attardi et al., 2005) The strategies employable for reduction of costs are by reducing the factors. (Attardi et al., 2005) 2.6.4. Cost model in product development The cost model has been used in product development in making economic sense of organizational existence. (Karim and Suzuki, 2005) Through its impact in influence of decision making by providing design alternatives that come handy in warranty cost, the model establishment should be in advisory of the product development through calculation of estimates of product total warranty cost. (Aldridge, and Dustin, 2006) Difference in warranty costs based on design alternatives provides a short projection of the optimized design that maintains both customer confidence through warranty and economic advantage to the organization. (Attardi et al., 2005) Identification of necessary product features, capabilities and diagnostic tools that are required in automobile projected warranty savings for the warranty intervals is achievable through the cost model in product development. (Aldridge, and Dustin, 2006) Under the foundation of the cost model, the risk involved in the warranty interval can be evaluated by analyzing the risk involved in an extension of warranty in automobiles. (Aldridge, and Dustin, 2006) It should be taken into consideration that the cost model economic impact is dependent on the period of warranty especially with automobiles that are known to wear and tear. (Karim and Suzuki, 2005) Chapter 3: case study (from notes given by doctor) Introduction: Field data in the automotive industry often comes in two types, the first is grouped data expressed by months in service. The second is ungrouped data available from company owned but customer operated fleets and expressed as miles to failure. In many scenarios, data which comes from late stages have a greater importance over the former because of the following reasons: Mileage is more objective measure of the component life than time in service. There are types of failures are not tracked by the warranty system. The complexity of censoring mechanism in relating to reliability analysis of grouped warranty data. Therefore, this theoretical case study will focus on the analysing of ungrouped mileage data which is not represented by time in service, because it comes from the company owned fleets. Aim and objective: To discuss a procedure to estimate the censoring mileage and the reliability function for a component of interest (e.g.: battery). Data: Table 1 shows a format of failure data from a customer operated fleet. The vehicle mileage is reported only at failure or service events. VIN failed / serviced comopnent failure / service mileage X009 battery 45000 X018 fuel pump 91680 X021 brake pads 78470 X006 front wipers 77350 X028 head lamp 4007 X015 clutch disks 150400 X031 front wipers 51420 X003 ign.switch 3961 X013 battery 16890 X007 front struts 27160 X026 battery 72280 X031 battery 131900 X027 door lock 7298 X017 fuel pump 4734 X