An Effective And Mind Blowing Discovery - 1900 Words

In 2014, a group of scientists; including Nichola C. Garbett, Michael L. Merchant, C. William Helm, Alfred B. Jenson, Jon B. Klein and Jonathan B. Chaires, discovered an effective and mind-blowing discovery — to use a heat profile from a person’s blood, known as a plasma thermogram and the use of calorimetry and heat formation to identify whether an individual is suffering from symptoms of cervical cancer, determined through the shape of their heat profile graph. Each of these scientists are actively involved in Medicine and Health Studies, also obtaining a background in Chemistry and Biology as a result of these pathway choices. Scientists; Nichola C. Garbett, Jonathan B. Chaires and Alfred B. Jenson are co-inventors on patent applications describing the DSC plasma thermogram technology for which Louisville Bioscience, Inc. The Louisville Bioscience, Inc holds an exclusive license from the University of Louisville. Jonathan B. Chaires and Alfred B. Jenson are founders and shareholders of the Louisville Bioscience, Inc; likewise, Nichola C. Garbett is a founder, shareholder and employee of the Louisville Bioscience, Inc. Whereas many of the other scientists are involved heavily within education programs, working as professors and assistant professors in universities across the United States. 2. Within the current year of 2016, an estimate of 1,500 women in the United States will be diagnosed with cervical cancer and an estimate of 400 deaths will occur this year from thisShow MoreRelatedAn Outline for a Book Report: A Short History of Nearly Everything927 Words   |  4 PagesBryson, Bill. A short history of nearly everything. New York: Broadway Books, 2003. II. Summary of the Main Ideas 1. Subject: Bill Bryson is writing about science and the discoveries we have made into knowing about the universe, and the earths existence. 2. Occasion; Bryson had written A Short History of Nearly Everything, because, Bryson had felt that â€Å"[The science book] wasn’t exciting at all† (5), therefore he hadnt liked science verymuch. Until, one day he had wondered how did theyRead MoreA Brief Note On Crime And Crime Rates1487 Words   |  6 PagesThis includes police, surveillance, and federal assistance. The variables they produce are, policing styles, CCTV surveillance, natural surveillance, and welfare. They are all multibillion dollar assets and attempting to determine which is the most effective and cost efficient in reducing crime is crucial in the bureaucracy based society we live in today. The first independent variable in question is the participation of police practices and how it can influence crime rates. Although this might seemRead MorePreterm Childbirth Speech1471 Words   |  6 Pagessomeday should be aware of the possibility of preterm birth, and what it may bring. IV. With that in mind, I’ll discuss some of the statistics of preterm childbirth, as well as the causes of preterm childbirth and also how it can be prevented. An Overview of Preterm Birth: I. The March of Dimes organization keeps up to date records on the facts of preterm birth, a lot of them are mind-blowing and may come as a shock. A. Every year, 15 million babies are born too soon. B. The United StatesRead MoreModern Medical Technology1087 Words   |  4 Pagesdisabilities, illnesses, weaknesses, or disorders to allow them to function easier without as much struggle. When creating the prototype and some parts for the machine, a 3D printer was used. This is an amazing technique due to the fact that it is very effective, relatively quick and is very inexpensive compared to other ways of making parts. Also, what you are printing is very customizable, so sizes, materials, and colors can be changed to fit the needs of the product and the user, especially in cases likeRead MoreThe Brothers K : An American Novel Of Family And Forgiveness1313 Words   |  6 Pageswith lung cancer. Even though baseball certainly serves an important motif of the novel, it does not function as the central focus. Duncan also tackles issues with blind faith, the hypocrisy of religious intolerance as well as the process of self-discovery in the form of spiritual enlightenment and reflection. Additionally, he addresses other aspects of faith: To what extent can we place our faith in â€Å"God’s will† or â€Å"fate†? Who, or what, is responsible for the ups and downs of our lives—ourselves,Read MoreGraduation Speech : College Is A Significant Part Of My Life That Influenced My Development Essay1671 Words   |  7 Pages(PWI) sometimes have trouble with their racial identity and it either hinder or support the development of a black student identity (Ritchey, 2014). According to Cross Fhagen-Smith, African American students must go through a process of growth and discovery in order to regain a positive African American racial identity (Bakari,1997). Using the Cross Fhagen-Smith s Model, I will explain how the experiences and interactions at my undergraduate institution affected how I developed my racial identityRead MoreUse Of Alternative Energy Sources On Our Earth2283 Words   |  10 Pagesour vehicles, organizations and homes, with the goal that we can safeguard the one home known to humans. â€Å"CHANGE IS ON THE WAY† â€Å"Under the rule of the free market ideology, we have gone through two decades of an energy crisis without an effective energy policy. Because of an easy and thoughtless reliance on imported oil, we have no adequate policy for the conservation of gasoline and other petroleum products. We have no adequate policy for the development or use of other, less harmful formsRead MoreThe Discovery Of Antimicrobial Agents2921 Words   |  12 PagesAbstract The discovery of antimicrobial agents for the treatment of infectious diseases has been heralded as one of the greatest medical achievements of the 20th century. However, use, misuse, and abuse of antimicrobial agents has led to an increase in the population of antimicrobial-resistant bacteria and has become a major public health threat the world over. Unfortunately the pace of developing new treatments has not kept pace with the growing problem, leading to increased mortality and morbidityRead MoreAdvanced Auditing Theory And Practice1787 Words   |  8 Pageshe was considering leaving. Dwyer attempted to bribe Sokol to stay and not reveal the information. Dwyer refused his offer and informed the board of the fraud he had discovered and left the next day. This fraud was allowed to continue even after discovery by the auditors. The leader of the fraud, Gendi, intimidated his way through the internal auditors and had a questionable relationship with the external auditors that allowed him to refuse to adjust JWP’s financial statements while still receivingRead More5 Things Not to Say to Someone Trying to Stop Smoking2714 Words   |  11 Pagesto have more unprotected sun presentation in their lives, said Dr. Jeffrey Dover, copartner clinical educator of dermatology at Yale University Medical School. Dover said the study discoveries werent astonishing in light of the fact that we know cigarette smoke holds cancer-causing agents and smokers are blowing the smoke and fiery debris around their confronts throughout the day. (Holohan, 2014) The study is vital, he included, on the grounds that despite the fact that we have done well

Job Analyis Compensation - 3841 Words

Group 3: Final Paper HRMD 640 – Job Analysis Compensation Jennifer Kreller Charlene Litzsey LeDonna Marine-Nichols Nicholas Peabody Grace Powell April 23, 2011 Instructor: Arthur Graziano Throughout the course of this semester, compensation systems and methods have been evaluated to determine how the compensation processes are utilized to attract and retain employees. Compensation is not only a monetary benefit, but also includes indirect benefits such as insurance, paid time off, disability leave, etc. Both direct and indirect benefits make up a compensation package. Within this paper, similar positions from the private, public, and military sectors have been evaluated with like†¦show more content†¦8. Establishing long-range objectives and specifying the strategies and actions to achieve them. 9. Identifying the underlying principles, reasons, or facts of information by breaking down information or data into separate parts. KNOWLEDGE, SKILLS AND ABILITIES RQUIRED: 1. A Bachelor’s degree in a related field. A Master’s graduate degree is preferred but not required. 2. Knowledge of arithmetic, algebra, geometry, calculus, statistics, and their applications. 3. Knowledge of economic and accounting principles and practices, the financial markets, banking and the analysis and reporting of financial data. 4. Experience in administration and management. 5. Experience in complex problem solving and decision making. 6. Experience in management of financial resources. JOB CONTEXT: Normal office environment with little exposure to excessive noise, dust, temperature and the like. Telephone and personal contact with others available. May require hours outside of the 9:00 am to 5:00 pm workday. *The above is intended to describe the general content of and requirements for the performance of this job. It is not to be construed as an exhaustive statement of essential functions, responsibilities or requirements. Comparable Worth Salary Survey: CFO Company # of Job Incumbents Base Pay (Avg) A 1 $71,000 B 1 $104,500 C 1 $160,700 D 2 $166,400 5 Weighted Mean: $133,800 Job Evaluation Points:Show MoreRelatedCase Study887 Words   |  4 PagesThe Aim/Objectivity The objectives of this case are: CHAPTER II LITERATURE For the literature we will focus at the †¦.. CHAPTER III CASE ANALYSIS 3.1 Background Case Lincoln Electric Company Lincoln Electric Company 2. Case Analyis CHAPTER IV CONCLUSION 4.1 Conclusion of this case study analysis are: 4.2 Recommendations for The Lincoln Electric Company: Conclusion Lincoln Electric has found a simple way to beat the competition in the manufacturing industry, LincolnRead MoreCASE STUDY ANALYIS Premiumsoft Essay1592 Words   |  7 Pagesï » ¿CASE STUDY ANALYIS: PREMIUMSOFT BY: SWATI SHARMA MBI 620 Date: March 15, 2015 SUMMARY This Case Study analysis is aimed at understanding, analyzing and evaluating the challenges that PremiumSoft is facing: there are two major challenges: Recruiting and retaining talented Individuals and maintaining the current work culture environment with growing staff PremiumSoft is a company that provides Software solutions. Lin and Roy Choi primarily founded it as a Web design company inRead MoreFeoci-Case Analysis1902 Words   |  8 PagesPhilippines had its marketing activities in its subsidiary, FEOC Marketing Inc. 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Starbucks core competencies identified by the value chain analyis are: STRATEGIC AUDIT OF STARBUCKS CORP Primary Activities Marketing and sales Customer service Quality products 6 Support Activities Procurement, sourcing, suppliers Human resource management Technology Innovation The disadvantages identifiedRead MoreEntrepreneurial Plan ( Business Plan )11907 Words   |  48 Pagesincludes: a) Convenient stores such as 7Eleven and Ministop, near the University. b) Business establishments engaged in selling food that is different from the nature of our product. STENGTHS, WEAKNESSSES, OPPORTUNITIES AND THREATS SWOT ANALYIS In SWOT analysis, a certain company must be able to identify the internal capabilities of the company and also the external parameters affecting the company. This is very helpful for every organization. This will give the company the idea on theRead MoreWal-Mart Internationalization15922 Words   |  64 Pages |8.79 |12.4 |6.6 |12.1 | |Total debt/Equity |0.65 |0.21 |0.98 |1.67 | Source : Forbes.com [pic] Analyis of the liquidity ratio: An anaysis of the liquidity ratios of Wall-mart and its three competitors does not paint a preety picture of the Wall-Mart. The current ratio and the quick ratio seems to be the worst for Walmart. Even kroger fares better than

Annotated Bibliography On Encryption And Cryptography

Contents 1 Cryptography 2 Introduction 2 Methods of encryption or cryptography. 2 Symmetric 2 Asymmetric 2 Operation and Working of Both Methods 3 Ingredients of symmetric encryption 3 Working of symmetric cryptography (Graphical Representation) 4 Ingredients of Asymmetric cryptography 4 Working principal of Asymmetric encryption (Graphical representation) 5 Strengths and Weaknesses of Both 6 Strength of Symmetric Encryption 6 Strength of Asymmetric Encryption 6 Weakness of symmetric encryption 6 Weakness of Asymmetric Cryptography 6 Use of Symmetric and Asymmetric cryptography in IT sector 7 2. VPN and Cryptography in VPN 7 Types of VPN 8 Site-To-Site VPN 9 Remote Access VPN 9 3. Authentication of Users in Windows Environment 10 Integrated Windows Authentication 10 Basic Authentication 10 Digest Authentication 11 4. Kerberos Protocol 11 Kerberos V5 Protocol Standard 12 Encryptions used by the Kerberos v5 protocol 12 Helping Hands (web references) 13 1 Cryptography Introduction The concept of securing the messages through cryptography has a long history. The word cryptography stems from the two Greek words â€Å"crypto† and â€Å"grafein† meaning â€Å"hidden† and â€Å"write† respectively. Julius Caesar is credited with creating one of the earliest methods of cryptography system to send the message to his generals. Cryptography simply means to encrypt your message into something else so that nobody can read it that is not authorised to read the information. Only that person canShow MoreRelatedA Research on the Internal Control for Information Security3378 Words   |  13 Pagesï » ¿Internal Control for Information Security PLEASE PUT THE TOPIC DEFINITION STATEMENT HERE AT THE FIRST PAGE PLEASE PUT THE ANNOTATED BIBLIOGRAPHY AT THE LAST PAGE BEFORE THE REFERENCE PAGE Introduction Control is a set of mechanism that assists an organization to attain the desired objective. Control is fundamental to achieve organizational goal, and control aligns the aspiration of workforce with their capabilities. On the other hand, internal control for information security is the practiceRead MoreAnnotated Bibliography: Internal Control for Information Security1614 Words   |  7 PagesInternal Control for Information Security: Annotated Bibliography Making the case for Network Security. (2012, Apr 19). Retrieved from Wikibon Blog: http://wikibon.org/blog/making-the-case-for-network-security/ This author addresses the central concerns regarding information security in the modern business world using broad strokes to make the importance of network security as a key business operation readily apparent to the reader. As the article is addressed primarily on business managers and

Friday Night Lights Essay Sample free essay sample

The book â€Å"Friday Night Lights† . is a book about a squad of high school football participants ; all with different characters. personalities. and state of affairss. The town of Odessa. in Texas is where the narrative begins and takes topographic point in. To some of the participants. football is merely a game and for others. it is much more. To portray the temper and feeling that there is more than what meets the oculus. Bissinger uses assorted rhetorical schemes throughout composing the book ; nevertheless the schemes that are more frequently seen throughout is his usage of poignancy. ethos. and his manner of structuring. The construction and the manner Bissinger has arranged the book shows that even though the football squad was unified and one. each participant had a different personality. different state of affairs. and different aspirations. Bissinger dedicates a chapter for each of the chief characters ( participants ) of the football squad. The reader begins to larn about the pupils as he/she reads more into the book. In † Boobie† . you learn about Boobies hurt. and that he has committed his life and set in his all for football. However due to his injured articulatio genus. the reader realizes that his dreams will be stopped from legion obstructions along the manner ( Bissinger 53 ) . Another illustration where he uses that construction scheme is in â€Å"The Ambivalence of Ivory† and â€Å"Dreaming of Heroes† . where Bissinger depicts the adversities of Ivory and Mike. Ivory loves to detest the game and most of the times wants to run off from it because he detests the meetings. patterns. etc. He throws up earlier every game to â€Å"rid of† any devils. The reader learns of Mike. the signal caller of the football squad. His biggest battle is his deficiency of assurance and low ego regard. As the narrative progresses. the reader begins to experience fondness for each of the participants and gets excited for the games they have won and the defeated for the games they have lost. At the terminal of the book Bissinger includes an â€Å"Afterward† that describes how each participant ended up and how they lived their lives. It’s nice to cognize that their lives didn’t terminal at the Permian High School Football squad. but they w ere able to transport on with their lives after. Ethos is built up by Bissinger throughout the book. The reader begins to swear him get downing from foreword. He mentions that he â€Å"†¦moved to Odessa two hebdomads subsequently. The following month one met the members of the 1988 Permian Panther football squad. and for the following four months I was with them through every pattern. every meeting. every game. to chronicle the highs and depressions of ebbing a high school football participant in a town such as this. I went to school with them. and place with them. and rattlesnake runing with them. and to church with them. because I was interested in portraying them as Moor than merely football participants. and besides because I liked them. † in order to construct ethos ( Bissinger xiii ) . While reading the book one can non bury about this because while reading. one knows that Bissinger is non presuming or doing up prevarications ; he is an insider on this state of affairs and knows everything to the fullest extent. W hen he mentions that he knows the participants. it builds a sense of trust that he knows what he is speaking about when he characterizes them. He besides knows the temper and the feelings of the civilians in Odessa because he is one of them every bit good. Besides. in the stoping the â€Å"Afterward† he created gives more information about the participants ten old ages subsequently. This shows that he truly did hold involvement in what he wrote approximately and creates a sense of trust and regard from the reader. The reader truly sympathizes with each and every character in the book. Many of them are in quandary and and hard state of affairss. Bissinger goes into those and pulls out assorted feelings and emotions from the reader. There is a subdivision in the narrative where L. V ( Boobie’s uncle ) used to watch white people play football and laugh and do merriment. but in the interior he was so disquieted and would hold done anything to be a portion of the game. He has ever longed to be a great football participant but neer had the opportunity to take part because he was black. That is why he â€Å"†¦still had ineluctable visions of his nephew- Boobie Miles as the best running back in the history of Permian High School. Boobie as the nest high school running back in the whole darn province of Texas. Boobie as belle of the ball at Nebraska or Texas†¦He couldn’t get those dreams out of his caput. couldn’t let travel of them. And neither. or class. Boobie† ( Bissinger 1 ) . The reader truly sympathizes and understands the hurting that L. V must hold felt as a kid in order to hold those aspirations for Boobie. Their dreams are unluckily crushed when Boobie injures his articulatio genus in a scrimmage. He needs to acquire surgery and may neer be able to play football of all time once more. One realizes how rapidly Boobie’s work and L. V’s outlooks could go nil due to one error that Boobie has made. The histories of the 1988 football squad of Permian High School will neer be forgotten and is kept in the Black Marias of the many readers who have read Bissinger’s work. The rhetorical devices that Bissinger uses increases the credibleness. stirs up emotions. and helps the reader understand what the participants are traveling through separately. The strivings. joys. cryings. and laughs are all felt by the reader every bit much as they are felt by the participants in the narrative through Bissinger’s narrative. the Permian High School football squad were mow than merely a squad of high school childs. they were a squad of difficult working. determined. pupils that aspired to accomplish their dreams.

Taxation Capital Gains Tax

Question: Discuss about the Taxation for Capital Gains Tax. Answer: Introduction: Under Irish taxation law, the capital gains resulting from the clearance of assets are liable to tax under Capital Gains Tax. Under the provision of Irish taxation law, to determine tax value of the resulted capital gains in asset transfers, with either given or inward for consideration, the market value is likely to be substituted, as in certain circumstances, there are no actual purchase or the value of transfer does not replicate the asset value. The market value of asset is likely to be substituted but not applicable when transaction is involved at arms length but valid in case wherein transmit of assets has taken place under bargains (Chartered Accountants Ireland, n.d.). The circumstance in which such provision will be applicable when an individual makes transaction in the form of gifts, transmit of capital to shareholders by a corporate, all such transactions wherein consideration is difficult to be valued, acquisition related with any loss due to employment and salary decreas es due to past services. It can be affirmed that market value is also substituted in circumstances in the environment when company allots share to any individual who is involved with the corporate at a value lower than its actual valuation. Development land refers to properties, which may include lands and buildings in the geographic region that is transferred with a valuation higher than its present value. The present value reflects the valuation of land if no development takes place apart from minimal natural development (1Irish Tax and Customs, 2015). Reflecting to Esthers planning to sale land in Wicklow, which she brought during 1990s and did not develop, it is suggested that if total consideration receivables on the development land were not more than 19,050, it would not be subjected to entitle the benefits of a special provision. In accordance with the Irish tax provision, if value of consideration is subjected to more than 19,050 in sale of property, an individual is not entitled to obtain relief related with tax exemption in capital gains. Additionally, as Esther did not develop the land in the tenure from purchase until now, thus, it can be suggested to her that gains that she made in such act of selling of non-development lands are likely to be subjected to be taxed. It is worth mentioning to her that she will not be entitled to get indexation relief on the prosperity, because such reliefs are deemed as confined to the use of property. Evidently, the scenario clearly reflected that she did not use the property from the period when she brought the property, thus, she will not be entitled to avail benefits from the relief on the capital gains that will be made in selling the property. Esther will not be entitled to gain provisional benefits to offset her loss resulting from sales of shares, as in accordance with tax laws, losses that are accumulated in selling of any asset, will not be categorised as development land, and are not adjusted with the profit from sale of development land (CPA Ireland, n.d.). Based on the notion that Esther incurred no development expense in the property, it can be suggested that she should not sell the property now, as it will not allow her to offset the losses she had incurred from the sale of shares. Setting Up a New Company in Ireland Various perspectives are required to be considered when incorporating a business, which is a complex and a challenging process that involves many risk drivers. However, in order to assist entrepreneurs in Ireland, certain support mechanisms and regulatory provisions are applied throughout the process of business commencement (1Citizen Information Board, 2016). Apparently, the period between quitting employment in Twilight Ltd and setting up a new business by Bertie Dunne ranges around 2 years. Thus, as per the Irish law, Bertie Dunne is unemployed and possesses an intention to form a business. He is entitled and qualified for the benefits under the provision of Back to Work Enterprise Allowance (BTWEA) or Short-Term Enterprise Allowance (STEA). He is also eligible for certain benefits, which will be applicable in his case. The government provides additional support and necessary benefits in accordance with the mentioned schemes, including arrangement of training, conducting market research, assisting in business planning and buying necessary equipments with loans. In keeping with Irish governmental purview, Bertie Dunne remained unemployed for more than a year thus he is deemed to be eligible for income tax exemption of a maximum limit of 40,000 annually until 3 years in the new business. The maximum amount of relief or exemption under the Irish tax provision in three year that Bertie Dunne can have will be 120,000. This relief is available only on the share of income tax that is payable on the profits obtained from the business operations. It must also be noted in this context that if Bertie Dunne incurred losses in the initial years, the deficit amount can be forwarded for adjustments in the subsequent years as a relief from tax. Illustratively, suppose the business incurs a loss of 15,000 in its first year of operation and in the second year, the profit made amounts to 30,000. Under the scheme, the relief of tax payment will be available for the second year and loss of 15,000 from the first year will be subjected to adjustments in the third year, if profit is equal to or more than 40,000. If not, it can be adjusted in later years (3Irish Tax and Customs, 2014). Prior to the incorporation of Finance Act 2011, the owner of new businesses can avail full relief from corporate tax (2Citizen Information Board, 2016; ACCA, 2012). In addition, Bertie Dunne can register the business as a limited company, which will create its separate entity, making the firm eligible for corporate tax reliefs, in the initial three years of business operations. Contextually, post amendment of the Finance Act 2011, the amount of relief linked with Employers PRSI is to be paid by the company on an annual basis, with a minimum wage per employee amounting to 5,000 and a maximum to 40,000. This implies that the overall amount of corporate tax payable by the qualified new business must not exceed 40,000 annually. The amount of corporate tax on the income and gains is subjected to Employers PRSI as well, wherein the adjusted amount should not exceed in comparison with the contribution in Employers PRSI (OHanlon Tax Limited, 2014; 4Irish Tax and Customs, 2012). However, regardless of exemption on this provision, payment of certain contribution in Pay Social Insurance (PRSI), which is a social insurance fund and in Universal Social Charge (USC), which is a special tax levy on the income above 13,000 annually, will be compulsory for Bertie Dunne with respect to operating his business. The amount paid by Bertie Dunne under PRSI will be adjusted with the relief that he is entitled to receive for the three years. As under the provision, employers contribution in PRSI and USC is compulsory for the business (Irish Department of Finance, 2015; 4Irish Tax and Customs, 2012). Considering the assumption that Bertie Dunnes business in initial five years of operations makes profit of 12,000, 15,000, 50,000, 120,000 and 150,000, the corporate tax will be applicable at a prevailing rate of 12.5%. The relief that Bertie Dunne will be entitled to availed under the provision of Irish tax law has been presented below: Year 2016 2017 2018 2019 2020 Profit 12,000 15,000 50,000 120,000 150,000 Corporation tax 1,500 1,875 6,250 15,000 18,750 Contribution in Employers PRSI 8,000 8,000 8,000 8,000 8,000 Unused and Excess carried forward 6,500 6,125 1,750 N/A N/A Aggregate amount (carried forward amount) 3 years 12,000 Relief claimed (after 3 years) 8,000 4000 Remaining carried forward amount 4000 Nil Tax liability Nil Nil Nil 7,000 14,375 Based on the above presented tax liability calculation, it can be affirmed that aggregate amount carried forward after 3 years for adjustment is 12,000 rather than 14,375, as under the provision of Irish law, reliefs allowable to the business after three years (if unadjusted) will be amounted to the maximum limit of 12,000. Moreover, if the company of Bertie Dunne tax is determined to be liable for more than 60,000 payment of tax in any accounting period, it will not be considered as eligible for any relief related to the deduction of corporate tax in that financial year. In the process of commencing a business, relief or deduction of tax can be claimed by Bertie Dunne on certain expenses paid before the business formal commencement. Under the provision to determine the taxable value, such expenses will be treated as losses, as it occurred before starting up the trade operations. Those expenses that will be available for relief to Bertie Dunne include leasing costs, which are related to business, costs required to develop the concepts of business, bear the legal fees and for conducting feasibility studies. The relief of tax initiatives related to Research and Development (RD) can also be availed by Bertie Dunne under the provision. In terms of profits of the business, tax deduction is likely to be materialised for all such business expenses, which are wholly or partially incurred to conduct business trade, such as those included in the financial statements of the business as revenue expenses. The capital allowances (i.e., expenses paid over buying capital equipments) are also allowed for tax deductions (Department of Social Protection, 2016; 2Irish Tax and Customs, 2016; Bank of Ireland, 2016). For instance, if Bertie Dunnes Company gets hold of certain qualified intangible assets, the business will be entitled to avail reliefs on its related costs required for acquisition. Such intangible assets include name of company, brand, goodwill and copyright among others. Disposal of the Company in the Future In the event of selling of business, Bertie Dunne needs to consider two different perspectives, which include selling of share of the company and assets. Selling of business by share liquidation will provide advantage of personal gains but tax on the capital gains will be applicable. Thus, considering the selling price of the company shares, tax will be due on the capital gains. The prices that will be considered will include the nominal and addition of premium values. The retirement benefit reliefs will also be entitled on the capital gains from selling of the business, as the age of the owner will be above 55 after 5 years. Under the provision of law, if the owner of the business is more than 55 years and sells the business then he/she is entitled for the tax relief on the capital gains made with the selling transactions (AIB Corporate Finance, 2008). Besides, the trade of the business will be ceased with selling of assets and accordingly, the provisions of company cessation will be applicable in the case (McAteer Hegarty, 2015). Any loss in the final accounting year is likely to be offset against the available capital gains to the owner in tax calculation. With regard to determining the amount of tax, balance charged will be evaluated by comparing sales proceedings of the assets with assets Tax Written Down Value (TWDV). The overall tax payable amount will also reduce, if sales value is inferior than TWDV and vice versa. The amount of balance charged will be limited to assets previously claimed for capital allowances. However, negative valuation in the capital allowances is expected to be subjected to the corporation tax. Selling of any of the inventory in profit will further increase the tax value, as it will be trading receipts in the hand of the seller. In the selling agreement, if assets including plants and properties are sold, Value Added Tax (VAT) will be applicable at that time. As the selling of business will include trade transfer, exemption can be claimed in accordance with the provisions of going concern indemnity. However, such exemption will be applicable, if the purchase of business is registered to claim the advantages of VAT and is entitled to full relaxation of VAT recovery (McAteer Hegarty, 2015). At the time of liquidation, Bertie Dunnes Companys intangible assets will also be subjected to taxable income, as it will be treated under the head of capital gain; for instance, selling of goodwill. Nevertheless, during selling of certain assets, including debtors and inventories, if the sales proceeding is equivalent to debtors value, no tax will be chargeable (Corporate Finance in Europe, 2016). Bertie Dunne is therefore suggested that he should not sell the business after 5 to 7 years because to entitle the relief of retirement, the assets and shares must be owned for at least a period of 10 years. References ACCA 2012, New companies start-up relief, Company Start-Up Reliefs, viewed 05 July 2016, https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_feb12_p6_startup.pdf. AIB Corporate Finance 2008, Selling a business Ireland, MergerMarket, viewed 05 July 2016, https://www.aib.ie/servlet/BlobServer/708/779/Selling%20a%20Business%20Ireland.pdf?blobcol=urldatablobheader=application/pdfblobkey=idblobtable=MungoBlobsblobwhere=1214390540042csblobid=1220890827190. Bank of Ireland 2016, Startup tax relief in Ireland, Reliefs and Incentives, viewed 05 July 2016, https://www.thinkbusiness.ie/articles/start-up-tax-relief-in-ireland/. Chartered Accountants Ireland n.d., Disposals and acquisitions treated as made at market value, Sec 547, viewed 04 July 2016, https://www.charteredaccountants.ie/taxsource/1997/en/act/pub/0039/nfg/sec0547-nfg.html. 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