Passing Down Acquired Traits

An acquired trait is defined as a characteristic or trait that produces a phenotype that is a result of environmental influence. Acquired traits are not coded in the DNA of an individual and therefore most scientists believe they cannot be passed down to offspring during reproduction. In order for a characteristic or trait to be passed down to the next generation, it must be part of the individuals genotype. That is, its in their DNA. Darwin, Lamarck and Acquired Traits Jean-Baptiste Lamarck incorrectly hypothesized that acquired traits could indeed be passed down from parent to offspring and therefore make the offspring more suited to their environment or stronger in some way. ​ Charles Darwin originally adopted this idea in his first publication of his Theory of Evolution through Natural Selection, but later took this out once there was more evidence to show acquired traits were not passed down from generation to generation. Examples of Acquired Traits An example of an acquired trait would be an offspring born to a bodybuilder that had extremely large muscles. Lamarck thought that the offspring would automatically be born with larger muscles like the parent. However, since the larger muscles were an acquired trait through years of training and environmental influences, the large muscles were not passed down to the offspring. Genetic Traits Genetics, the study of genes, explains how traits like eye color and some genetic conditions can be passed on from one generation to the next. Parents pass traits to their young through gene transmission.  Genes, which are located on  chromosomes  and consist of  DNA, contain specific instructions for  protein  synthesis. Some conditions, like hemophilia, are contained in a chromosome and are passed on to offspring. But thats not to say all illnesses will be passed down; for instance, if you develop cavities in your teeth, thats not a condition youd pass down to your kids. New Research on Traits and Evolution Some recent scientific research, however, suggests that Lamarck may not have been entirely wrong. Scientists at the Columbia University Medical Center found that roundworms that developed resistance to a particular virus passed on that immunity to their offspring, and for several generations. Other research has found that mothers may pass on acquired traits as well. During World War II, the Dutch suffered a devastating famine. Women who gave birth during this period had babies who were more susceptible to metabolic disorders such as obesity. Those childrens children were likely to suffer from these conditions as well, research showed. So while the bulk of the evidence suggests that acquired traits like muscles and obesity arent genetic, and cant be passed on to offspring, there are some cases where this principle has been disproven.

The Key Concepts in Economics - 851 Words

Assignment 1: The Key Concepts in Economics Markisha Dill William Creamer Principle Of Economics May 31, 2015 Before sitting down to complete this assignment, I thought thoroughly about economics as a whole. My interest was whether economics was considered an exact since, i.e. Mathematics. Economics has been described as a science, numerous times. So in my search to find out whether economics was a science, I looked at an online dictionary to see how these words were defined. First I looked at economics. The definition stated, â€Å"Economics is a social science concerned chiefly with description and analysis of the production, distribution and consumption of services and goods. Then I looked for the word â€Å"science†. Science was†¦show more content†¦It calls for adjustment to meet demand. k. Supply shocks: External events that shift the aggregate supply curve l. Stagflation: a decrease in real output with increasing prices. 3. Dross Domestic Product (GDP): The sum of the market value of all goods and services produced in a particular country. 4. Growth Rate: an estim ate of the growth of the GDP based on a persons projected yearly increase in income. When thinking of the information that was highlighted under supply and demand there was one concept that caught my attention. Consumption function immediately made me think of Jordan products. The income base of the majority of his customers is low. However, the demand for consistent and exclusive product is high in the low socio-economic groups. This is a concept Jordan understands, however despite his understanding, he continues to market with that consumer in mind. There should be a certain responsibility to the consumer. I now have a clear understanding of this section of the lesson. In addition, I do agree with the article. However, I do not believe economics is a subject that you can agree or disagree with. As I stated prior, it is not an exact science. Although there are definitions for many functions of economics, ultimately it will continue to have variances. References DeArdilla, Juala. The 10 Things In Economics That Everybody Should Know.Show MoreRelatedThe Key Concepts Of Economics1364 Words   |  6 Pages The Key Concepts in Economics Kristen E. Singleton Dr. Bernadette West Principles of Economics 2/25/2016 The Key Concepts in Economics 1 The U.S economy has shown many signs of positive growth and development since last five years. As we know that U.S was suffering from recession in 2007-08, thereafter the economy went almost into a slump. 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Lee, and Tawni Ferrarini, gives a simple insight for reader into the inner workings economics in a common sense terms. The main point of the book is that to have economic success comes from low interference from the government, the motivation of individuals, and competitive markets. In the beginning of the book, the authors of the book started to breakdown this message of economics by explainingRead MoreThe Growth Of Retail And Hospitality Industries Essay926 Words   |  4 PagesWithin the social sciences of production and consumption the concepts of macroeconomics and microeconomics help to analyse the broadness of our vast economic system. This research essay will critically review an article published in The Australian â€Å"Retail spending rose 0.3pc in January, less than expected†. The author of the article, Dow Jones compares the forecasted growth of retail and hospitality industries. Aspects of consumer sovereignty and market demand explain trends in the post-holiday periodRead MoreThe Keynesian School Of Economic Thought1151 Words   |  5 Pages1) List three key concepts from the Keynesian School of economic thought: (25 points) At least one concept must describe the management of aggregate demand. a. The primary concept of the Keynesian School of economic thought revolved around the management of aggregate demand. The author of this idea, John Maynard Keynes, believed the economy was fundamentally unable to sustain itself at full employment. One of his proposed solutions to this was for the government to intervene to increase aggregateRead MoreNotes On Common Sense Economics1441 Words   |  6 PagesSense Economics, is designed for those who are taking beginning steps to understand the basics of economics. It also provides actual concrete changes that could be made in the economy. This novel gives insight to the bigger picture that involves political rules and policies that go along with that. The context of the book aims to explain why nations prosper depending on people’s understanding of necessary economic arrangements. There are ten elements of economics, seven sources of economic progressRead MorePersonal Statement On Business And Public Relations853 Words   |à ‚  4 Pagesrelated field in business, which means I am required to take 12 credit hours in business courses. I have already taken four business courses and I am currently in my fifth. My first two business courses were Introduction to Business and Principles of Economics. These courses introduced me to business and showed me how to work in a business setting. The next couple classes I took were Principles of Accounting and Principles of Accounting II. 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Queer Theology Free Essays

Queer theology Definition Queer is by definition whatever is at odds with the normal, the legitimate, the dominant. There is nothing in particular to which it necessarily refers. It is an identity without an essence. We will write a custom essay sample on Queer Theology or any similar topic only for you Order Now ‘Queer’ then, demarcates not a positivity but a positionality vis-a-vis the normative A â€Å"pro-feminist gay theology† was proposed by J. M. Clark and G. McNeil in 1992, and a â€Å"queer theology† by  Robert Goss  in  Jesus acted up: A gay and lesbian manifesto  ( Explain two of the main contributors to feminist theology Elizabeth Stuart (born 1963) Professor Stuart was consecrated as a Bishop in the Open Episcopal Church (a small, independent grouping within the United Kingdom). In 2006 she became Archbishop of the Province of Great Britain and Ireland of the Liberal Catholic Church International. Her published works include: * Gay and Lesbian Theologies: Repetitions and Critical Difference * Just Good Friends: Towards a Lesbian and Gay Theology of Relationships * Daring to Speak Love’s Name * Religion is a Queer Thing * Lesbian and Gay Theologies: Repetitions with Critical Difference Prof Gerard Loughlin Gerard Loughlin  BA MA (Wales) PhD (Cambridge) is Professor of Theology and Religion at the  University of Durham,  England. He is the  author  of  Telling God’s Story: Bible Church and Narrative Theology  (Cambridge University Press 1996) and  Alien Sex: The Body and Desire in Cinema and Theology  (Blackwell 2004). These works show Stuart moving from a liberationist approach to an approach grounded in queer theory. She now argues that gender and sexuality are not matters of ultimate theological concerns and that the Christian duty is to refuse to work theologically with such categories. His work included: the relationship between God and Israel: Husband to wife. Jesus to the Church, Husband to wife. The Church includes BOTH genders. Therefore man to man in matrimony. He believes that the Church is looking at this in a symbolic way rather than facing up to the fact that it is what God/ Jesus wants. He talks of the love between Jesus and his disciples ‘John of Zebedee left his wife/wife to be to follow Jesus whom he loved! ’ There is a question over WHO got married at the Wedding in Cana- was it his disciples? Two men? John and Jesus are said to be ‘symbolically married’. He believes that this is significant when discussing gender roles and biology. A ‘natural kind’ of marriage –woman and man- is a ‘fantasy’ and not realistic. The use of ‘queer’ used to be an insult. It should now offer a sense of pride to Gay people. Is queer theology rooted in the bible It is rooted in the bible as it believes the fundamental concepts of Christian theology – e. g. trinity, Jesus and his resurrection etc It is not rooted in the bible as Scripture begins and ends with the picture of marriage as an institution ordained by God – designed for the union of a man and a woman in a life-long, faithful, covenantal relationship. This view is affirmed by Moses, Christ and Paul, and has been upheld through thousands of years of Judeo Christian history and tradition. Pro-gay revisionists usually do not even attempt to address God’s created intent for human sexuality, but instead twist Scripture and argue against those texts which condemn same-sex behaviour. Link five teachings from the bible that support queer theology * The argument that if God’s presence and gifts of love are manifest in a gay-affirming church and in homosexual relationships, it is evidence that God accepts and blesses homosexual behaviour. The argument that â€Å"I’m a born-again believer and I’m gay, therefore homosexuality must be okay† is * The argument that Jesus said nothing about homosexuality in the gospels * Bible translators mistranslated five references to sexual ethics in two different testaments of Scripture. And there is also a possibility that they only mistranslated Scriptures regarding homos exual behaviour. * References to God condemning homosexual behaviour is directed to homosexual prostitutes not to homosexuals as a whole * Love between Jesus and his disciples ‘John of Zebedee left his wife/wife to be to follow Jesus whom he loved! John and Jesus are said to be ‘symbolically married * There is a question over WHO got married at the Wedding in Cana- was it his disciples? Two men? How does queer theology link with liberation theology? Queer Theology is grounded in Liberation Theology that respects the experiences of those who have been systematically alienated and abused by the traditional religious establishment. It is imperative that lesbian and gay Christians embrace the hermeneutics of suspicion and interpret scriptures accordingly. The queer Christian community must live within church structures in light of being a part of the underside of society. A large part of the mission of Queer Spirituality is to challenge doctrinal and theological imperialism that has infiltrated many churches. Queer Theology has no choice but to help build the Reign of God by seeking to destroy unjust and oppressive ecclesial structures and teachings. Queer Spirituality has no choice but to fight the battle for God’s justice with righteous anger and speak the truth in the mist of adversity and strife. Queer Theology must work for freedom and liberation by waging a spiritual battle against domination, control, power, and abuse of church authority by confronting distorted beliefs about lesbian and gay Christians. Queer Spirituality is a call to reject churches that hijack human dignity and freedom in the name of religion. Queer Theology can only embrace a spirituality that cultivates honesty, healing, affection, compassion, and justice. Queer Spirituality can only be authentic when seeking to cast out the demons of poverty, injustice, racism, violence, prejudice, exploitation, or homophobia in any form — whether they are within us, our government, or our churches. While formulating a Queer Spirituality, lesbian and gay Christians need to dig deep into, appreciate, and learn from a noble and splendid Hebrew-Christian heritage. Queer Christians must draw from this heritage the strength to believe that the God of compassion and mercy always conquers and triumphs over the evil of homophobia, hatred, and bigotry. Queer theology basics conclusion – * Queer theologians wanted to construct a theology which came directly from their own context * ‘queering’ involves a re- interpretation and definition of our language and practices from the perspective of homosexual people * Queer theology is closely related to philosophical and socio political movement of queer studies How to cite Queer Theology, Papers

Capital Gain Tax and Fringe Benefit Tax

Questions: Part One: Fringe Benefit Tax Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; Payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free.ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST).At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST.(a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2014. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisit ions.(b) How would your answer to (a) differ if ABC only had 5 employees?(c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner?Part Two: Capital Gain Tax Dave Solomon is 59 years of age and is planning for his retirement. Following a visit to his à ¯Ã‚ ¬Ã‚ nancial adviser in March of the current tax year, Dave wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the$1,000,000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns 60 in August of the next year. Dave has provided you with the following details of the assets he has sold:(a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid $70,000 to purchase the property and received $850,000 on 27 June of the current tax year, after the real estate agent deducted commissions of $15,000. The residence was originally sold at auction and the buyer placed an $85,000 deposit on the property. Unfortunately, two weeks later the buyer indicated that he did not have sufà ¯Ã‚ ¬Ã‚ cient funds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May of the current tax year. The real estate agents then negotiated the sale of the residence to another interested party.(b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. The painting was sold at auction on 31 May of the current tax year for $125,000.(c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased the boat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a local boat broker for$60,000.(d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listed mining company. He purchased these shares on 10 January of the current tax year for $75,000. He borrowed $70,000 to fund the purchase of these shares and incurred $5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the shares and $250 in stamp duty on the purchase of these shares. Dave has contacted the ATO and they have advised him that the interest on the loan will not be an allowable deduction because the shares are not generating any assessable income.Dave has also indicated that his taxation return for the year ended 30 June of the previous year shows a net capital loss of $10,000 from the sale of shares. These shares were the only assets he sold in that year.(a) Based on the information above, determine Dave Solomons net capital gain or net capital loss for the year ended 30 June of the current tax year.(b) If Dave has a net capital gain, what does he do with this amount?(c) If Dave has a net capital loss, what does he do with this amount? Answers: Part A. Fringe Benefit Tax FBT is a tax imposed on employer who provides non cash benefits to employees. Tax is levied on employer as per definite rates on the taxable values calculated as per laid down rules of the act. The benefits which are provided to employees apart from salary are liable to Fringe Benefit Tax. The benefit should be in respect of employment which means benefit should be provided only in respect of employment. If benefit is for business purpose then its allowed to have exemption (47A of Subdivision A of Division 12). Employee may be current, past or future and benefits may be provided either by the organisation or associate of the organisation. FBT year is from 1st April to 31st March. FBT rates are as follows:- 31st March 2014-46.5% Gross up rates are as follows:- There are two types of gross up rates. Type 1 gross up rates are for those benefits for which Goods and Service Tax credit is available. Type 2 gross up rates are for those benefits for which GST credit isnt available. Type 1 gross up rates:- 31st March 2014-2.0647 Type 2 gross up rates:- 31st March 2014-1.8692 There are many benefits provided by the employer to the employees. The examples of different benefits which are liable to FBT are listed below: Car parking benefits(Division 10A of part III) Lower rate interest loan to an employee(subdivision A of division 4 of part III) Health insurance benefits Reimbursement of expenses Benefits by way of food, drink and recreation As per division 13 Many benefits are not liable to FBT which are specifically exempted from FBT. And some of the benefits are allowed for concession as well:- Work related items exempt(58X of Division 13) Minor benefits exemption(58P of Division 13) Taxi travel expense exemption(58Z of Division 13) Small benefit car parking exemption(58GA of Division 13) Concessions, including specific concessions for non-profits Part A.a) Particulars Amount(in $s) Taxable Amount(in $s) Mobile Phone Expense(Note 2) Exempt Childrens school fees(Note 3) 20,000 37,384 Mobile phone handset(Note 4) 2,000 4,129.4 Dinner expenses(Note 5) Exempt Total 41,513.4 FBT liability will be $19,303.73(41,513.4*46.5%). Explanation to the above solution:- First, we have to find whether the benefit provided is following under the category of taxable benefit or not. After that, we need to decide under which category the benefit will fall. Whether under type 1 or type 2? Then after one needs to find out the taxable value by multiplying the values of benefits with gross up rates. Lastly, the taxable value will be taxed according to the prescribed rate. Note: 1- Salary expenditure will not be liable to FBT. Note: 2- Alans mobile phone expenses are liable to FBT. But as Alan is using mobile phone for work purposes only thats why FBT will not apply to mobile phone expenses provided to Alan. Note: 3- Alans childrens school fees are liable to FBT as this benefit is provided over above salary payment. Childrens school fees are GST free therefore coefficient will be 1.8692. Because those benefits which are GST free are included in type-2. Note: 4- Mobile phone handset given to Alan is liable to FBT as this benefit isnt included in work related exemptions and as it is including GST it will be included in type 1 and gross up rate will be 2.0647. Note: 5- At the end of the year, dinner facility was provided by the employer to 20 employees and the partners; the number of partners is not defined in the question. The total cost of the dinner is $6,600. Here, it is said that all the 20 employees were there with their partners. That means total 40 persons attended dinner. So, $6,600 will be distributed between 40 persons. Therefore, per person expenditure will be less than $300. Minor expenses are exempt under FBT assessment Act 1986. Therefore, dinner expenses will not be liable to FBT. Part A.b) If total employees of ABC would have been only 5, then the answer would definitely have changed. As the employees are less than 20, the expenditure will be distributed between them and as the per person expenditure would be more than $300, therefore the amount will definitely qualify for FBT. As in the above solution we assumed that there is only one partner. Therefore, total persons will be 6. So, the total expenditure of $6,600 will be distributed between 6 persons. Therefore, per person the expenditure will be $1,100. The solution would change in the below given manner. 37,384+4,129.4+2,271.17=43,784.57 43,784.57*46.5%=20,359.83 The answer would change in the above given manner. Part A.c) The answer would not change in the given case. If the clients would have attended the dinner the total number of persons will be more, so the amount will be less than $300 per person. Therefore, the answer would not change and it will remain same as per answer 1. Part B. Part B.a) Particulars Amount(in $s) Amount(in $s) Sale of two-storey residence at St. Lucia (Note I) Exempt Sale of paintings(Note II) 125,000$ Less: Purchase cost of painting (15,000*123.4/71.3) (25,960.73) 150,960.73 Sale of Luxury motor Cruiser(Note III) 60,000$ Less: Purchase cost of Luxury Motor Cruiser (110,000$) (50,000$) Sale proceeds of Shares(Note IV) 80,000$ Less: Purchase cost of Shares (75,000$) Less: Interest on loan (1,000$) Less: Brokerage on sale of shares (750$) Less: Stamp duty on sale of shares (250$) 3,000$ Total Capital Gain 103960.73 Less: Capital loss of previous year (10,000$) Net Capital Gain 93,960.73 The most common type CGT event is disposal of an asset-selling it or giving it away. Some other types of events in CGT are:- Cancellation of share or surrender or redemption. A person ceased to be a citizen of Australia. Compensation payment. A person entering into a contract not to perform certain tasks. Explanation to the above solution:- I) Permanent residence is exempted from capital gain if sold. Therefore, two storey residence sold wont be liable to capital gain. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).II) Sale of painting is liable to capital gain as per the provisions of the act. Therefore, cost of acquisition will be deducted from the sale proceeds and net sale consideration will be liable to capital gain. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).III) Sale of motor cruiser is liable to capital gain as motor cruiser is capital asset as per the definition of capital asset. The motor cruiser is sold by Dave. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).IV) Shares are always liable to FBT. Therefore, sale consideration received will be liable to capital gain and expenses incurred to complete the transaction will be allowed as deduction from sale consideration. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10).V) Capital losses carried down from previous years are allowed as deduction from net capital gain of current as well as future years. This transaction is disposal of an asset. A1 (disposal of CGT asset-104-10). Part B.b) If Dave has net capital gain then the amount of net capital gain will be added to the income of the assessee and it will be taxed as per the normal rates applicable to the income of the assessee. This is the treatment to be given when there is net capital gain derived from the sale consideration (division 6E of part III). Part B.c) If Dave has net capital loss then capital loss will be carried forward for indefinite years and if there is any capital gain in current year or next year then the amount of capital loss will be set off against capital gain (division 6E of part III). References: ANON, N.D., Fringe Benefits Tax, Accessed on 31st January 2015, https://www.ato.gov.au/Business/Employers/Preparing-to-engage-workers/Fringe-benefits-tax-(FBT)/ANON, N.D., Fringe Benefits Exemptions and Concessions, Accessed on 31st January 2015, https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/FBT-exemptions-and-concessions/ANON, N.D., Fringe Benefits Tax Rates, Accessed on 31st January 2015, https://www.ato.gov.au/Rates/FBT/ANON, N.D., FBT Return 2014, Accessed on 31st January 2015, https://www.ato.gov.au/Forms/FBT-return-2014/ANON, N.D., Reportable Fringe Benefits, Accessed on 31st January 2015, https://www.ato.gov.au/Rates/FBT/?page=12#Reportable_fringe_benefits ANON, N.D., Fringe Benefits tax Assessment Act,1986, Accessed on 31st January 2015, https://www.austlii.edu.au/au/legis/cth/consol_act/fbtaa1986312/ ANON, N.D., Capital Gains Tax, Accessed on 31st January 2015, https://www.charteredclub.com/capital-gain-tax/ANON, N.D., Capital Gains Tax, Accessed on 31st January 2 015, https://www.ato.gov.au/General/Capital-gains-tax/ANON, N.D., Acquiring and Owning CGT Assets, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Acquiring-and-owning-CGT-assets/ANON, N.D., Selling an Asset and Other CGT Events, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Selling-an-asset-and-other--CGT-events-/ ANON, N.D., Working out your capital gain or loss, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/ANON, N.D., CGT Exemptions rollovers and concessions, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/CGT-exemptions,-rollovers-and-concessions/ ANON, N.D., Shares and Units, Accessed on 31st January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Shares-and-units/ANON, N.D., Income Tax Assessment Act, 1936, Accessed on 31st January 2015, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/