The Issue of Human Cloning Essay Example for Free

The Issue of Human Cloning Essay INTRODUCTION Human cloning has been a favorite subject in science fiction stories, but has in recent years, it has become front page news. Anytime that a new scientific debate is born, many details about the topic itself is muddled with many inaccuracies. The problem is: do people understand enough of the science to predict whether cloning will be acceptable or not ethically and/or legally? Does it make sense to bring new people in the world whose origin is drastically different than the majority of people? This short review will focus first on arguments for cloning human beings based on scientific arguments and second on arguments against human cloning from the book by Leon Kass â€Å"The Ethics of Human Cloning. † REPRODUCTIVE AND RESEARCH CLONING Cloning is done in adult animals by somatic cell nuclear transfer. In the case of sheep like Dolly, the nucleus of a cell from a sheep is placed inside the cell of another sheep that has been emptied from its nucleus. However, contrary to the popular belief, the cloned sheep will not be 100% genetically identical to the donor sheep. The enucleated cell still has some DNA inside in organelles like the mitochondria that will be different than the donor’s DNA. The main arguments for cloning deal with the potential medical as well as scientific benefits that would be conferred upon humanity if adult humans could be cloned. The first reason is that cloning humans would bring forth medical breakthroughs for curing diseases like cancer. The rationale is that cloning involved in the differentiation of a cell may be an advantage that could help in the comprehension of how a cell differentiates and divides. Cancerous cells are multiplying without restraints since the cellular mechanisms for regulating cell division and cell growth are non-functional. Usually, unrestrained division and growth in normal cells do not continue because the cell has safety mechanisms that will induce death or apoptosis to stop this uncontrollable process. Other ideas about the benefit of cloning are cloning organs that could replace defective ones like heart, kidneys, and liver. This type of cloning is called research cloning contrasting with reproductive cloning. Another argument deals with infertility and reproduction. Many people cannot have children. Reproductive cloning would not only give them a child, but an ideal child in terms of genomic inheritance, implying that a clone could have its genome altered based on the parent’s disease history. This would guarantee a healthy child or some kind of twin to the parent. In essence, identical twins are clones of each other since their genome is identical. Cloning also happens all the time in nature. So, why not in humans too whenever it is wanted? ARGUMENTS AGAINST CLONING Leon Kass in his book â€Å"The Ethics of Human Cloning† analyzes the reasons why human cloning should never be used in our society. Dr. Kass expresses a fundamental distrust of human cloning based on the fact that human intervention is involved in the process. In effect, he draws a parallel between artificial insemination and cloning since both are in vitro processes in the beginning, being transferred to a host in vivo at the end. The problem with â€Å"human hands† is that ‘good intentions pave the way to Hell’ as the saying goes. We can start as wanting the best child, better health, and more intelligence, but in any case, we are not very far from eugenics. Eugenics have a strong opposition because it relies on selecting people based on genetic traits that are changed in order to bring about a specific characteristic in an individual. Eugenics may be the start of a socially unacceptable bias or discrimination based on the fact that the majority of mankind is naturally not fit genetically to qualify as persons almost physically and mentally perfect. In a world where only the most perfect humans would be chosen to survive, no room would be left for ‘inferior’ people. A past historical event connected with this idea is the Holocaust during which, people were gassed in order to get rid of their races or experimented upon in order to find out what physical perfection meant in order to improve the superior race. In addition, Dr. Kass deals with the traditional way of reproduction. Humans reproduce by sexual reproduction and have done so since the beginning of times. Since the announcement about cloning the first sheep, people have been upset about it because they feel that developing the technique further opens the proverbial Pandora’s Box. Will cloning affect our human dignity or our human nature? Moreover, based on the assumption that cloning humans would be accepted, he asks what status a clone would hold in our society. Past historical experiences with slavery and racism have troubled society till today. In fact, the general human population alienates who is different. It has been our nature people to ostracize others who are not judged normal. What would be the place of a clone in our society? What about a social status? What about legal perspectives concerning the rights and connections to their family? Dr. Kass also explains that science has more and more meddled with human reproduction, which he finds troublesome. He believes that there is an excess of consideration of what science in general can do to solve problems. In fact, by remedying one problem, it always creates new ones. In conclusion, cloning seems to possess multiple challenges to its establishment in society. The majority of humans feel that it is an attack on their human nature (reproduction and morality), which they hold sacred. The supporters of cloning are mainly concerned with what cloning can do for mankind in terms of acquiring scientific knowledge to cure diseases like cancer. Time will tell if cloning will bring doom or a better lot in life for humans.

American Dream Essay Example for Free

American Dream Essay The idea of dreams is integral to the main protagonists throughout The Bell Jar and Death of a Salesman. These ideas stem from the concept known as the American Dream, which is the belief that with enough work anyone can be what they want to be. The American Dream can often be related to the term Manifest Destiny, which is the belief in Americas mission in the world and can often be related to expanding their control over land. There are different types of American Dreams in the texts. These include Material, academic, 19th Century (outdoors), 20th Century (business) and Happiness, which the authors use to give us an inside look into the characters. The concept of the American Dream is presented in Plaths The Bell Jar in a similar way to Millers Death of a Salesman, when Plath states, look at what can happen in this country suggesting that the American Dream is a predominant thought in the American minds. In contrast to Millers main character, Willy, that foolishly follows the American Dream, the main character of The Bell Jar, Esther, does not believe this to be true and fights against the current of mainstream ideas and belief that if you work hard enough you can achieve anything. This is represented in the character, Doreen who is successful for just being beautiful, showing the shallowness of society. The American Dream is shown in Millers Death of a Salesman through characters such as Ben. Ben is the exemplary man with the American Dream; Miller writes that he walked out into the jungle and that when he came out he was rich. This belief that the American Dream can happen to anybody eventually drives his brother Willy to the tragic heroism of his suicide. This is a very depressing view and one that a lot of people can relate to, that the concept of the American Dream has a base of lies, deceit and luck such as Ben who ended up in Africa which then later made him rich. Although they both have differing attitudes toward the American Dream they both seek to achieve their own goals in a different manner. Willy is much more of a protagonist; he talks about being successful and how he will take action in the morning. On the other hand Esther is more pro-active in the pursuit of her dream as she is very academically successful and has never answered one test question wrong. Both of these approaches to seeking their dreams give us an insight into how the characters should have followed their dream and where their mistakes were, such as with Willy who often reminisces that he should have gone with Ben to the mines. Willy is so disillusioned that he will do anything in order to help Biff and Happy to achieve their dreams, which is the main factor in Willys suicide. We also get a sense of selfishness from this act of disillusionment as Willy seems to use his sons as an excuse for him to commit this act he has been clinging onto the American Dream so tightly that it became a veil over his eyes that left him blind to see he has the wrong dreams. Plath often uses the happiness dream in conjunction with the academic and material dreams to contrast with each other and to explore what the American Dream is and how to achieve it. We see this when Esther fed her clothes into the night wind which is Plath showing the reader that in order for Esther to achieve her happiness dream she does not need material objects. Plath uses techniques such as interior monologues to give us the deep feeling of failure residing in Esther and this gives us the impression that we should follow our own dream, instead of following a fake dream. While in contrast Miller uses the 19th and 20th century dreams in order to explore what the American Dream really is and how to achieve it. We can see this when Biff asks, Why am I trying to become what I dont want to be and states he desires to be outdoors with his shirt off for him to build a future. Biff represents freedom from the shackles of society, often breaking the convention, such as committing crimes in order to rebel. These explorations of the American Dream are very different in the way they are presented but both lead to the same conclusion, which is that you need to do more than strive and talk about your dreams, but act upon them, which both characters try, but evidently fail. Both writers look to expose the myth of the American Dream and the harsh reality within the characters of the respective texts. This idea is shown predominantly through the main characters, Willy and Esther, who are complete opposites in this view. Miller portrays Willy as the average low-middle class American who only has the hope of the dream to cling to and keep him going, this is why Willy doesnt understand the true meaning of the American Dream, as he himself has fallen into the cast to what he thinks society wants him to be. This is evident when he exaggerates; it is his way of following the American dream. He talks about how popular he is and how his funeral will be massive, whereas in reality he is unknown. His dream is to be rich and famous and to an extent he fools himself into believing this, such as when he talks about how he sold five hundred in Providence but then realises that he only sold two hundred gross on the whole trip. This gives us a sense of tragedy, that no matter how hard he tries to provide for his family, he is destined to fail, which Miller hints at with the attempted suicide with the rubber tube. However, Plath portrays Esther as a bright young women, who has the opportunity of living the American Dream but she can see through the illusion of what society thinks she should be. When she has her photo taken, she has to hold a fake rose and the rose doesnt represent her as a person or what she aspires to be, which is the point that Plath explores with regards to the American Dream in The Bell Jar. Plath and Miller use very different techniques to represent the American Dream. This is due to the texts being of different styles; one is a novel and the other a play. That said they do share some similarities, such as non-linear narratives to give us an insight into the key themes. The techniques used give different insights into the individual thoughts of the American Dream. One technique used by Plath is the interior monologue, which gives us the intimate thoughts of Esther and what she thinks of the world around her. Plath uses this technique to show her thoughts about the American Dream, as though they are her own thoughts represented in Esther. This gives us a very powerful opinion on the American Dream, as it is an opinion that is close to what we may also think from reading the novel. However Miller uses the flash-back technique in order to show where the idea of the American Dream originates and Willy and Esther perceive it this way. This form of stream-of-consciousness gives us a clear-cut view into what the character perceives and can often help us to understand of why the characters act as they do. One way that both authors explore the concept of the American Dream is by how the characters can achieve their individual dreams; this often leads to pressure to pursue the wrong dream. This is present in a lot of the characters in both texts such as Biff, who is the only realistic one in the Loman family. He realises his boundaries and abilities but in spite of this he still attempts to make a businessman out of himself though it is not what he wants, which he shows when he says, Why am I trying to become what I dont want to be. He also informs us that Willy has all the wrong dreams. This idea of becoming a successful businessman is a carbon copy of Willys dreams, pressed onto Biff. Though Biff, unlike Willy, doesnt procrastinate, everything for Willy is done in the morning and this is the main reason why he is unsuccessful, he talks instead of taking action as we are shown when Charley says that Bernards gonna do it instead of saying it, which Willy seems to admire. On the other hand Esther is the opposite of Willy; she is academically successful, more popular and has the chance to grasp the American Dream. Esther says I was supposed to be having the time of my life but the only problem with Esthers dream is that society wants her to be something else and this pressure is one of the reasons for her latter depression, when she was meant to be happy. When Plath uses the stream-of-consciousness technique we see that Esthers thoughts about the American Dream seem to deteriorate as her mental stability does, not even noticing when she could have potentially had a dream life in the fashion industry saying its somebody else in the magazine photo. Another character that Miller shows is following the wrong dream is Happy. He follows what Willy thinks he should be and he is always looking for his father to notice him, such as when he comments on how he is losing weight. This is an example of following the wrong dream. Happy has fallen prey to trying to make someone else happy by living their dream instead of following his own ambitions, which is the point that Miller explores. Miller has deliberately set up the brothers to have contrasts as we can see within the dreams they possess. Miller also explores the idea that the American Dream is possible if you try; this is in the case of Bernard. Bernard, like Ben, is the prime example of the American Dream coming true. Although he isnt as popular as Biff or Happy, he manages to be an academic and now presents cases in the supreme court, which genuinely shocks Willy as he recognises that Bernards dream has come true. For Willy there is also an air of envy that Bernard has followed the right dream. We see how Willy blindly follows the American Dream and that he doesnt truly understand what it is, he thinks that a personally attractive man will be able to be successful in the world of business. Willys understanding of the American Dream is limited as he believes that superficial qualities such as being liked is all a man needs whereas we are shown that it is hard work and risks that allow men to live the dream, such as Bernard who he often ridiculed for being an anaemic. Another point that shows us Willys little understanding of the American Dream is the metaphor its dark there, but full of diamonds. This metaphor means that through the hardship there will be a reward and is the main notion that drives Willy but it often appears in the form of Ben who reminds him. Ben gives the impression to Willy that he can do it, but also shows us Willys loosening grip to distinguish from reality and dream. The pressure to be something else or something great can have a massive strain on ones being and we can see this through the various suicide attempts by both Willy, with the rubber tube, and Esther with her trying to hang herself. In conclusion, I believe that each text explores the concept of the American Dream in very independent ways that express the opinions of the authors. Miller presents to us ideas such as to achieve the dream you have to be disillusioned which we see in the main protagonist, Willy. The combinations of techniques that Miller uses gives us the impression that nothing good can come out of the American Dream, as if almost hopeless to even have a dream. On the other hand, Plath uses the ideas of isolation being the problem, which we see in Esthers case. Plath uses the ideas of isolation coupled with depression to show the bleakness of striving to achieve a dream, which is a belief that Plath shares. This idea of isolation resonates in both main protagonists and leads back to the notion of society being the problem. Both characters dont fit in with society and are both under strain to be something they do not want to be. This gives us the sense that they are born into the wrong society and this I believe is the point that both authors try to explore, that there is nothing wrong with the characters themselves but it is the world around them that is flawed and through various narrative and stage techniques the authors convey this conclusion successfully. Bibliography Plath. S The Bell Jar Faber (1966) Miller. A Death of a Salesman Heinemann (1949) Dan Clarke

Factors Of Waste Generation Environmental Sciences Essay

Factors Of Waste Generation Environmental Sciences Essay As a development country, the economic keep on growing and a lot of construction project will be carry out. Since this construction project is kept on increases, it will face a major problem on waste management. It is no longer strange or new for the construction waste and pollution produced in the sites which affect the environment issue. Reuse and recycling of construction waste is now a big recommendation for nowadays construction industry. There is a waste management which conducts a different management process in all over the world. Malaysia is using the Site Waste Management Plan to control the waste in our country. However, there are not much contractor follow the Site Waste Management Plan and just simply dump the construction wastes anywhere. The aim of this study is to learn the ways of recycling and reuse of construction waste management in a construction. Basically this study focus on what type of waste recycle to be use, which construction waste can be recycle or cannot be recycle, and the successful demolition of waste and issue of waste. With the study of waste management in Malaysia, I can know how the contractor did the waste management and how much level of awareness about waste minimization by contractor. 1.2 Introduction Construction waste is no longer a new issue or topic for a construction industry. Some waste is unavoidable even the design is perfect in a construction industry. Construction projects are required to make sure that it give impulse to the economy, improve the standard of living and provide opportunity for jobs. The overall construction industry make profit to the country however it is not an environmentally-friendly industry as it will cause air, water, noise and land pollution which all can be linked to the construction industry (Mohd Nizam Bin Yusoff, 2010). It is to be said that the construction industry creates chances and injects money into a nations economy by giving an opportunity for foreign and local investment (M. Agung, 2009). However, despite these contributions, the construction industry has also been linked to global warming, environmental pollution and degradation (Jones Greenwood, 2009). As we all know that not only construction can generates a huge amount of pollutants, including solid waste, noise, dust and water, other industries also will generate but in a small amount as compare to construction industries (Ball, 2002; Morledge Jackson, 2001). To start construction activities, construction cannot start if no any other direct influence industries. There are many direct influences on many other industries which define as both purchasing the inputs from other industries and providing products to almost all other industries, eliminating or reducing waste will produce a great amount of cost savings to society (Polat Ballard, 2004). Although Material Storage Management (MSM), the new concept for minimizing the waste in the construction industry is recognize, but contractor is not fully participate for this new concept. As the cost of labour is expensive than building materials cost, contractor rather allow construction material waste than put more human resources in managing the waste materials (Yau and Wong, 1997; Wong, 2000). Since foreign country are advance in controlling the construction waste strategies, Malaysia as a developer country should also consider about the problem occur in construction waste management. Recycling of construction waste will help the communities to reach the goal by preserve valuable space in their local landfills (Schlauder and Brickner, 1993). Nowadays many reuse and recycle method for construction waste which will lead to minimization of construction waste. Contractors will have to participate on such recycle method to overcome construction waste management problems. 1.3 Problem Statement Construction waste has affected the environmental problems especially for many large and developing cities. About 38% of the construction waste is generated from construction, which is among 6,408 tonnes of waste per annum are produced from construction activities. The amount wastes generate from construction industries is high as compare to other industry. This problem will affect the cost to expel the construction and demolition waste rising rapidly as it is becoming more and more expensive. The construction and demolition waste (CD) is the most critical waste in the whole world. According to Malaysia Environmental Quality Report 2005, the total quantity of wastes in a year is 548,916.11 metric tonnes. This is a huge amount of wastes that we need to be considered and find out a way to control this situation. As from the Malaysia Environment Quality Report 2005, the oil and hydrocarbon waste has the highest percentage 22.4 while phenol/ Adhesive/ Resin waste has the lowest percentage of 0.3. On the other hand, for the type of industry, electronic waste is the highest with percentage of 23.7 while printing and packaging waste is the lowest with percentage of 0.5. Construction industry is a huge consumer of non-renewable resources and a massive producer of waste and the operation of the buildings are responsible for about half of the toal CO2 emissions (K. A. M. Kamar, Z. A. Hamid 2011). Therefore, it is needed to find out the solution and way to conduct waste control to minimize the construction waste. This must be start from now on and being practice by all construction industry to avoid pollution of environment and reduce the construction waste. 1.4 Scope of Study Construction waste management is too wide for carrying out a research as waste is classified into two types, waste of material and waste of manpower. In this situation, I will narrow down the scope of study for construction waste management in order to get my work done smoothly. In this case, I specify my scope of work by focusing on several aspects on construction waste management. Main focus of my research is on the Kuala Lumpur construction companys waste management practices in Malaysia. I will mainly focus on type of construction waste material which are metal and also concern about metal industry. This is because metal is considers as the middle waste produce in the construction industry and it is a common waste. Metal is always being used by construction industry and almost all the metal waste are not reuse or recycle in a proper ways. Besides, I will also focus on how the contractor reuse, recycle and remove other construction waste material from site. As for different construction industry, they will practice different ways of settling the construction waste and this will be interesting to be known. 1.5 Aim and Objectives Aims: To study the ways of recycling and reuse of construction waste management in a construction. Objectives: 2.2 To investigate the issue of waste generate by construction industry. 2.3 To determine the several factors lead to the waste generation and the success for recycling and demolition of construction waste. 2.4 To determine which construction waste can be recycling and which construction waste cannot be recycle. 1.6 Research Methodology Literature Review I will carry out my research by conducting literature review to further understand and be more familiar on the title and scope of research that I had chosen. I will try to read ad much information as I can about my topic which mainly obtains from internet, journal, books, newspapers, magazine and reference books. My literature review focus on the ways to recycle construction waste material, cause an effect of construction waste material and construction waste material pollution issue. As an overall picture, I carry out literature review to furnish myself on the construction waste management scope in our country. Questionnaire As for this research on construction waste in Malaysia, I will conduct questionnaire which mainly focus on main contractor, developer and sub-contractor. I will give out my questionnaire to about 70 construction firm to help me complete my survey question. I expected that I will receive about 30 respondents to enable me to analyze on the result and continue carry out my research study. The survey questions are design based on the aim and objectives that is stated earlier. Interview Interview will be conduct with main contractor or site agent to further understand their ways to remove construction waste in the site. Throughout interview, I can find out the difficulties of handling construction waste. Contractor can share some experience on how to reduce the waste or how to remove the waste on construction site to me and I think this might be helpful for me to do my research. Chapter 2: Literature Review 2.1 Definition of waste Nowadays the amount of construction waste contribute in a development country is extremely high. As compare to other waste produce by other industries, the construction waste is the highest generation of waste. Waste can be simply define or describe as the material which is produce by human or from industry which does not has residual value ( Serpell and Alarcon, 1998). There are a lot of definitions to describe waste as show below: Waste can be defined as that which can be throw away or dispose without reducing customer value. (Polat and Ballard, 2004) The loss or damage of whatever kind of resources is considered as waste. The waste on materials, time (labour and equipment), and capital is mainly conducted by activities that generate direct or indirect costs but do not increase any value to the last product from the point of view of the customer. (Formoso et al., 2002) Any substances or objects that are mainly for disposed or intended to be disposed or are needed to be disposed off by the provisions of national laws are defined as waste. (The Basal Convention, 1989) The by-product which is generated or remove from a construction work, renovation work and demolition work or sites of building and civil engineering structure is consider as waste. (Cheung, 1993) For any substances or article which are need to be disposed of as being broken, worn out, contaminated or otherwise spoiled is consider as waste. (Section 75 of U.K. Environmental Protection Act (EPA), 1990) Table 2.1 Definitions of waste There are many waste generate everyday in a construction site such as construction waste, material waste and solid waste. Construction waste: Construction wastes are the wastes that are generated from the various activities carry out from the construction which is relatively clean and heterogeneous building material (Tchobanaglous et al., 1993). It is also define as the waste which includes the delay in time consuming, unsafely, rework, unnecessary transportation journeys, far distances, improper management of programme and poor constructability (Lee, et al., 1999). Besides that, (Peavy et al., 1985) indicated construction waste as the waste which is conducted from building works, demolition works and refurbishment works for individual housing, commercial building or other structures. According to (Shen et al., 2004), Construction wastes are arising from the different types of construction activities including the excavation, civil and building construction, site clearance, demolition activities, roadwork and building renovation which result the wastes in the formation of building debris, rubble, earth, concrete, steel, timber and mixed site clearance materials. For the new construction wastes, it is composed primarily of mixtures of unused or damaged raw materials as well as off cuts (discarded cut material) and packaging (Magdich, 1995). Materials waste: Materials waste is mean by whatever material that are far away from earth materials which requires to be transported elsewhere from the construction site or used among the construction site itself for the objective of land filling, incineration, recycling, reuse or composting, other than the intended specific purpose of the project due to materials damage, excess, un-reuse, or non-compliance with the specifications or being a by-product of the construction process (Ekanayake Ofori, 2000). Material wastes are categorized by the activity which are over-ordering, overproduction, wrong progressing, unsatisfied storage, manufacturing defects and theft or vandalism by human ( Garas et al., 2001). Solid waste: Wastes generate from human and animal activities are called solid waste. Wastes establish by public authorities for final disposal, including hazardous waste, liquid-solid sludge from industry and water/waste water plants are within this definition (Kiely , 1997). Solid waste is also to be said as the waste which is in solid form that are unusable or unwanted generally conducted by human activities (Peavy et al., 1985). 2.2 Issue of Waste When due to the issue of waste, the construction waste is or will subsequently become a serious environmental issue in many cities and countries all around the world (Chen et al., 2002; Ferguson et al., 1995; Shen et al., 2000, 2002; Smallwood, 2000; Wong and Tanner, 1997). (Faniran and Caban, 1988; Kibert, 1994; Ferguson et al., 1995; Graham and Smithers, 1996; Guthrie et al., 1999; Symonds, 1999; Lawson and Douglas, 2001.) Stated that waste management for construction and demolition activities has become the major environmental problems in many municipalities. Whenever there is a construction activities carry out, there will produce waste. Waste from the construction industry will cause global warming, environmental pollution and degradation (Jones Greenwood, 2009). Environmental problems in many big cities are also cause by the construction waste generated in construction activities (Begum et al., 2006; Chen et al., 2002; Teo Loosemore, 2001). There are several construction materials which contribute the cause of wastes such as steel reinforcement, premixed concrete, cement, sand, lime and premixed mortar, bricks and blocks, ceramic tiles pipes and wires Formoso et al., (2002). Based on the analysis on sources of wastes concluded that a high amount of material wastes is generated due to the flow of activities like material delivery, inventories and internal transportation and handling, which are usually neglected by site management (Formoso et al., 2002). A research from Environmental Protection Department stated that a daily average of 37,690 tonnes of Construction and Demolition (CD) wastes was conducted (EPD, 2000 a). Besides that, due to the development country which the construction industry activities increasing rapidly and shortage of sustainable landfill sites, the construction wastes are becoming a serious problem forcing the professionals and researchers to focus on the way to reuse the construction wastes (Masood et al, 2002). Globally estimate that many landfill sites around the world will receive 10-30% of construction and demolition (CD) waste frequently (Fishbein, 1998) while (Magdich, 1995) stated that construction and demolition wastes to be throwing to the landfills will contribute 25 percent from all the wastes. There are about 1-10% of the purchased construction materials will be leave at the site for the residential projects as waste (Bossink and Brouwers, 1996). Recent research which carry out in UK stated that at least 10% of all raw materials delivered to the sites will be wasted in the case of damage, loss and over-ordering (Guthrie et al., 1998). In the year of 2005, our lan dfills will be fully dispose of waste and the construction industry will no longer depend on landfills to dispose waste (EPD, 2002a). Other wastes are easy to be handled but for the construction waste, it is more difficult to be reuse or recycle due to the high levels of contamination and a huge degree of heterogeneity. (Bossink and Brouwers, 1996) say that construction waste also contains an extremely high amount of chemical wastes which is harmful and hard to be handling. Usually for the construction waste generate in construction activities will be dump to landfills and in recent days construction waste is recommended to be recycle to recognize its value and potentials of reusing them in future construction project (Trankler, et al., 1996; Peng et al., 1997). As for the total landfills wastes, construction and building activities takes 30% of the total volumes in the States while UK adds more than 50% and Australia takes 20%-30% (Teo and Loosemore, 2001). Research on the construction and demolition wastes has been done which indicate that about 15%-30% of all solid waste by weight and more than 90% of this waste is from landfill in the gulf region, especially in Kuwait (Kartam, et al. 2004). Untitled.png Figure 2.2 Hierarchy of construction and demolition waste (Peng et al., 1997). There are limited practices among the construction sector on the waste minimization, reuse and recycling method because of the building materials which are at relatively low cost (Begun et al 2009). There is no forcing that the construction companies must practice sustainable resource and waste management which conclude that illegal dumping is still an issue for the authorities (Begun et al 2009). As this figure 2.2.1 is concern, it specified that for the solid waste, it contribute the most among the other waste produce in a construction industry in Malaysia. Untitled.png Figure 2.2.1 Percentage of solid waste in 1994 by  ¼Ã‹â€ Hassan et al. ¼Ã…’1998). 2.3 Factors of waste generation 2.3.1 Classification of waste There are classifications of wastes in the construction industry. Research from the pass indicated that the material waste will occur or appear throughout the construction project no matter in initial stage, design stage, construction stage or operation stage (Craven et. al., 1994; Faniran and Caban, 1998; Gavilian and Bernold, 1994; Spivey, 1974). Basically for the building construction waste there will divide into two categories namely structure waste and finishing waste (Skoyles and Skoyles, 1987). Structure wastes are those wastes such as concrete fragment, reinforcement bars, abandoned timber plate and pieces. On the other hand, for finishing wastes, it included a wide range of waste materials which is generated during the finishing stage of the building (C.S.POON*, ANN T.W.YU and L.JAILLON 2003). Furthermore, wastes are being arranged into specific categories like demolition materials, packaging materials, wood, concrete, asphalt, garbage and sanitary wastes, scrap metal, products, rubber, plastic and glass, and pesticides and pesticide containers (Spivey, 1974). Singapore defined the classification of construction material waste into three major categories namely material waste, labor waste and machinery waste (Ekanayake and Ofori, 2000): Material waste: Any kind of materials which is unused and rejected as worthless or unwanted. Labor waste: Simply mean that the waste conducted by laborer such as concrete wasted due to unsatisfied workmanship, brick lay wrongly and broken of floor tiles. Machinery waste: Machinery which is order to the site but did not carry out the construction activities. Classification of solid waste is as below: Municipal waste which the wastes are paper, plastics, food wastes, ashes, and special wastes include Street sweepings and dead animals. Industrial waste which the wastes are timber, demolition and construction waste, treatment plant waste, hazardous waste. Hazardous waste which the wastes are radioactive substances, chemicals, biological waste, flammable waste and explosives. (Kiely , 1997). 2.3.2 Construction Industry Waste Generation A study on the generation of construction waste in the construction industry is very important. Waste generates in many kind of situation and it is important to be identified to reduce and improve the waste management. Nowadays a lot of countries were developing well in construction industry and cause the generation of huge amount of construction waste. Demand for houses and major infrastructure projects make the amount of construction waste keep increasing rapidly which will cause environmental issue (Nasaruddin et. al., 2008; Siti and Noor, 2008). Construction and demolition wastes surpass the volume of municipal wastes in most of the countries. This simply means that construction activities generate and produce a large amount of waste (Sim Lee Gaik, 2005). (Graham and Smithers, 1996) stated that as long as a construction activities or project is concern, there are several factors which will lead to the production of waste. Basically, it is often that the construction wastes are come from the result of human error in design, procurement method, material handling, residues of raw materials and unexpected change in building design (Bossink and Brouwers, 1996). Generally about 10% of the materials delivered to construction site will become wastes at the end of the construction activities (Magdich, 1995). A study contribute that the largest waste generated materials or component is woody (Goetz, 1998). As for other countries, waste generation is show as below: Hong Kong generated the major solid waste in construction industry and in the year of 1998, it generated approximately 32,710 tons of construction and demolition (CD) wastes per day (Poon et al., (2001). Greece surpasses 3.9 million tons of construction and demolition wastes for the year of 2002 which will continue increase the amount of waste subsequently (Fatta et al., 2003). Australian landfills have 20% to 30% of construction waste out of all wastes are being dispose (Craven et al., 1994). Brazil is to be saying that the amount of construction waste generated will be 20% of all materials delivered to site (Formoso et al., 2002). United States Environmental Protection Agency (USEPA) mention that the amount of 124 million metric tons of building-related construction and demolition wastes or 1.2kg per person per day were produced in the year of 1996 (Weber et al., 2002). India has the total generation of construction waste about 14.7 million tons per year as stated in Central Pollution Control Board India (Pappu, 2006). Country CD Wastes (percentages %) The Netherlands 26 Australia 20-30 United States 20, 23, 24, 29 Germany 10 Finland 13-15 Table 2.3.2 CD Wastes as Percentage of All Solid Wastes Entering Landfills in Various Countries (Source: Bossink and Brouwers, 1996) Untitled.png Chart 2.3.2 CD Waste Generation in Million Tons Waste generate in Percentage Tourist Hotel and Industrial Projects 19% Commercial Projects 16% Low Rise Building 13% Government Projects 11% Tunnel and Infrastructure 8% High Rise Building 33% Table 2.3.2.1 Cumulative Percentages of Projects Generating Construction Waste in Egypt (Mohd Firdaus Bin Mustaffa Kamal, 2009) The involvements of waste generation are divided into five sections such as design, procurement, materials handling, construction/ renovation and demolition. The table below shows the different type of project phase which cause waste generated: (Graham and Sniithers., 1996) Untitled.png Table 2.3.2.2 Causes of waste in different project phase The construction and demolition wastes generate rubbish, wood/ related products and miscellaneous wastes where their percentage of waste generation is as follow: Rubbish 40%-50% such as concrete, asphalt, bricks, blocks and dirt. Woods and related products 20%-30% such as pallets, stumps, branches, forming and framing lumber, treated lumber and shingles. Miscellaneous wastes such as painted or contaminated lumber, metals, tar-based products, plaster, glass, white goods, asbestos and other insulation materials, and plumbing, heating and electrical parts. Tchobanoglous et al. (1993) 2.3.3 Wastes in Malaysia Malaysia, a developing country wishing to achieve status by 2020 is facing a big problem and challenge of decoupling economic growth and waste generation (National Economic Advisory Council, 2010). Construction waste generating in Malaysia is becoming more and more pressing issue (Begum et. al, 2007; Begum et. al., 2010). (Recycling Today, 16 March 2004) indicated that Malaysia has a subsequently high waste generator from the construction industry. It can be said that Malaysias construction waste is one of the largest waste rate and yet despite a number of government policy initiatives to address this problem, suitable resource and waste management on site remains a low priority for the majority of the contractors (Begum, 2009). Due to the rapid development and urbanization happen in Malaysia, our country produces about 25,600 tonnes of waste daily (Fazleena Aziz, 2010). There are five states in Malaysia which produce 70% of the total amount of waste in the country and there are Kuala Lumpur, Selangor, Pahang, Terengganu and Kelantan (Grant, 2001). 30 construction sites are conducted in a study which identified six types of waste materials namely concrete (12.32%), metals (9.62%), bricks (6.54%), plastics (0.43%), woods (69.10%) and others waste (2%). Among these wastes, woods contribute the most in our country (Faridah et. al., 2004). 28% of municipal solid waste and construction waste been generated in the central and southern regions of Malaysia (Mohd Nasir et Al., 1998). Overall summary of 16,000 tons of domestic waste is produced per day by local communities and the amounts per capita change from 0.45 to 1.44 kg per day which very much depending on the economic status of the areas concerned. This simply mean that waste generate about 1kg per capita per day (GAIA Global Meeting, 2003). Based on a research from Alam Flora Sdn. Bhd., there are only 76% of solid wastes are able to be collect back in Malaysia and only about 5% being recycle, with the rest of 95% disposed at the countrys 112 landfills (Alam Flora Sdn. Bhd., 2007). For our country Malaysia, it is quite surprise to say that the Government spends RM400 million per year on waste disposal and the waste is only refers to municipal solid waste which is a huge amount of money (The Star, 2005). Another issue happen in Malaysia is illegal dumping. Seberang Perai of Pulau Pinang stated that there are illegal dump site near along the road which is a very irresponsibility way of clearing the construction wastes (Faridah et. al., 2004). Besides Seberang Perai, the issue of illegal dumping is happening rapidly all over Malaysia (Yahaya and Larsen, 2008). Another study done in Johor which conclude that there are 42%-46% of illegal dumping sites are of construction waste (Rahmat and Ibrahim, 2007). Recent news indicated that almost 30 tons of construction waste was found to be dump illegally in tropical mangrove swamp near Bandar Hilir, Malacca and construction debris problem near roadside at Section 17, Petaling Jaya, Selangor (The Star, 2011; The Star, 2012). Those irresponsibility actions of illegal dumping will cause risk to human health and environmental problem (Faridah et. al., 2004; Rahmat and Ibrahim, 2007). The National Strategic Plan for Solid Waste Management was form in 2005 which mainly focus on solid waste management in peninsular Malaysia and the duration is until 2020 providing the foundation for the subsequent years (United Nations Development Programme, 2008). 2.3.4 Purpose of Waste Management The main purpose of conducting waste management is to reduce/ remove the amount of waste produced and in the same time reducing disposal costs and the environmental impact (Pitt et al., 2002). Waste need to be carries out by using recycle and reusing method so that it will not affect the environment factors and improve our future life. According to (Woolley, 2000), with the help of waste management in term of reducing, reusing and recycling of CD waste, it will help to increase the lifetime of landfills and reduce exploration of natural resources. One of the strategies to reduce waste is by recycling as it contributes to three main advantages (Edwards, 1999): Reduce demand for new resources Reduce transport and production energy costs Use the waste which would otherwise he lost to landfill sites. It is important to carry out waste management from now on although a very small amount of construction and demolition wastes is now recovered by waste management, for sure there will be greater amount of wastes to be recycle in the future in such a way that higher tipping fees, mandatory landfill diversion legislation and the success of entrepreneurs in processing both source-separated and mixed wastes (Tchobanoglous et al., 1993). As by using the recycling method for construction waste, it can help to decrease the demand on land for disposing the waste and also help to conserve natural materials and to reduce the cost of waste treatment prior to disposal (Poon, 2002). Waste management is used for a sustainable development which meets the needs of the present without compromising the ability of future generations to meet their own needs (Brundtland, 1987). 2.3.5 Waste Management It is a major problem suffered worldwide about the management of construction waste (Adam, 2004). Recycling of construction wastes simply mean that the separation and recycling of recoverable waste which are form during the construction and remodeling stage (Mohd Nizam Bin Yusoff, 2010). Research indicated that 90% of the construction wastes can be recyclable to be reused (Mohd Nizam Bin Yusoff, 2010). The main point of view that will cause the waste generation is by design stage. Design stage will taken into control of materials waste on construction sites as it is taking a central role to help minimizing waste produced (Shen, et al., 2004). To manage the construction wastes well, the method of managing is very important as it should be part of the project management functions and involve employees participation (Shen and Tam, 2002). A lot of various management methods have been applied and discuss from previous research in order to improve the control on construction wastes (Sim Lee Gaik, 2005) and (Koskela, 1992; Alarcon, 1997) mention that many methods have been drawn up and developed such as in the way of policy and programmes to help to reduce the construction waste. Construction management plan is introduce to improve materials resource efficiency by carry out reuse, recovery and recycling as well as to minimize the issue of illegal dumping by properly introduce the waste removal processes (Defra, 2009). As for a successful waste management, the construction waste should not be directly disposed but it needs to pass through several processes before being disposed. The method to treat the proper waste management is to follow the waste management hierarchy (Peng et. al., 1997). By following the concept of waste management hierarchy it will give advantages to the environmental and economy problem to a country (Tchobanoglous and Keith, 2002). Figure 2.3.5 Waste Management Hierarchy (Source: Peng et. al., 1997) Another waste management methodologies in the form of hierarchy in descending order from reducing waste, re

John Steinbecks The Chrysanthemums Essay -- John Steinbeck The Chrysa

John Steinbeck's The Chrysanthemums The Chrysanthemums is a story that takes place in the Salinas Valley of California. The story's main character is Elisa Allen. Elisa is thirty-five years old. She is a character that goes through development and many changes in the story. Throughout the story Elisa Allen goes through both physical and mental changes." In the beginning of the story Elisa is strong and eager"). She is working in her garden. Her husband Henry comes over to see her and asks her if she would like to go to town for dinner and a movie. Elisa becomes all happy when Henry asks her to do this. Elisa tells Henry that she would like to go to town. "She said she would like to go to town with him like she really didn't get to spend much time with him". Elisa's mental attitude changes once again when the man tells her that he wants to give the chrysanthemum seeds to a lady that he sees during his trip. When Elisa heard what the man wanted to do " she ran excitedly along the geranium bordered path to the back of the house" . She was running to get a flower pot to put the chrysanthemum seeds in. The man left with the flower pot and Elisa was very happy. Elisa was really happy when she left with her husband to go to town. This didn't last very long. Her whole attitude changed when she saw what the man had done with the chrysanthemum seeds. They had all been thrown on the side of the road. The man just left with the flower pot. Elisa had felt really hurt when s...

Behavior and Leadership :: Relationship Oriented Leader

Welcome to this presentation on behavior and leadership. During this presentation there will be many details discussed about various types of personalities of leaders. Some styles may be familiar and some may not. There are many styles of leaders and this presentation focuses of comparing and contrasting four different styles. The final recommendation for an organization choosing a leadership style is to allow the employees to have an input on what they prefer—this may increase retention rates. There are four major types of behaviors and personalities of leadership that will be covered during this presentation. Those four types are relationship-oriented versus task-oriented and emotional intelligence versus cognitive intelligence. The relationship-oriented leader (ROL) likes to know team members very well including their most emotional traits. The ROL is very serving to team members and is the most likely type of leader to help the team with tasks when they are overwhelmed. These types of leaders strongly believe that every worker has the drive to accomplish goals and some may have been damaged by previous leaders to where they just need some the correct care showed to them. ROL’s have an open-door policy and like to communicate their values. They feel that all team members must be on the same page to operate successfully. ROL’s excel at aligning new team members into existing teams. This type of leader is service-oriented meaning that he or she puts the needs of the team before his or her own and expects team members to want to be confided in. The ROL’s moral personality makes team members trust them easily (Dubrin, 2010). The task-related leaders care deviates away from the person and towards the task the majority of the time. A task-related leader has the tendency to look down on people that have less strength than others. These types of leaders can quickly assess team members’ weaknesses, likely too quickly for a team member to feel he or she got a chance to express his or herself—fully intending to show good personality. Employees with many weaknesses in relation to the tasks will be supervised much more than stronger employees—both types of team members will be given frequent feedback about how well they are performing tasks. These types of leaders enjoy being innovative with designing electronics and devices that may assist team members in performing their tasks with ease and efficiency.

A Flawed Society :: essays research papers

William Golding’s allegoric novel, Lord of the Flies illustrates many issues of human society through a group of young, stranded, British boys. The story takes place on an island during World War II. As a result of a plane crash, several young schoolboys are left to survive on their own in an entirely new environment. Left with no other choice but to wait to be rescued, they try to figure out what is necessary to sustain a civilized life similar to the one before. They start out fairly well, demonstrating a relatively democratic and cooperative society. However, as life in the crude territory continues, and the hope for rescue diminishes, the inevitable happens. Things begin to fall apart. The neglecting of rules and their desire for fun and violence overtake them, ultimately destroying any order or peace they had on the island. Although the novel was written several decades ago, current happenings such as the Columbine shooting show that Golding’s views on these issue s are valid even to this day. The first and most obvious aspect that Golding points out, are the consequences brought on by a weak government. He places his characters in a completely different environment where civilization is nonexistent, and the only form of authority is in the form of a 12-year-old boy named Ralph. In the beginning, the boys are somewhat pleased with their newfound freedom. However, this switch in government and society eventually leads to the development of an indifference to rules and civility. It starts out with the conflict between Jack and Ralph. Jack, whose main priority is to keep the group’s meat supply steady, and Ralph, whose main priority is to maintain control, argues numerous times in the book. As tension builds up between the two, the arguments grow more serious. At one point, Ralph tells Jack, â€Å" You’re breaking the rules!† and Jack replies, â€Å" Who cares?† (p. 91). This event foreshadows Jack’s rebellion against Ralph and the series of events following the rebellion that lead to the final collapse of their society. The collapse is indicated by the destruction of the conch. The conch, which had called the meetings into place and moreover gave the right to speak in one, clearly represented order and law on the island. â€Å" †¦ The conch exploded into a thousand white fragments and ceased to exist† (p. 181). At that moment, it was not only the conch that ceased to exist, but their society’s remaining stability as well.

Taxation Reviewer

Business Law and Taxation Review Class Name:_____________________________________ Course:_____________________ Date:_____________________ INSTRUCTION: Write the letter of your answer in the box provided. The letter must be written in CAPITAL LETTER. D1. Which of the following statement is not correct? a. Taxes may be imposed to raise revenues or to provide disincentives to certain activities within the state b. The state can have the power of taxation even if the Constitution does not expressly give it the power to tax c. For the exercise of the power of taxation, the state can tax anything at any time d.The provisions of taxation in the Philippine Constitution are grants of power and not limitations on taxing powers D2. One of the characteristics of internal revenue laws is that they are: a. Criminal in nature b. Penal in nature c. Political in nature d. Generally prospective application C3. One of the characteristics of our internal revenue laws is that they are: a. Political in na ture b. Penal in nature c. Generally prospective in operation although the tax statute may nevertheless operate retrospectively provided it is clearly the legislative intent d. Answer not given C4.In case of conflict between tax laws and generally accepted accounting principles (GAAP): a. Both tax laws and GAAP shall be enforced b. GAAP shall prevail over tax laws c. Tax laws shall prevail over GAAP d. The issue shall be resolved by the courts C5. The following are similarities of the inherent power of taxation, eminent domain and police power, except one a. Are necessary attributes of sovereignty b. Interfere with private rights and property c. Affects all persons or the public d. Are legislative in implementation A6. Tax as distinguished from license fee: a. Non payment does not necessarily render the business illegal b.A regulatory measure c. Imposed in the exercise of police power d. Limited to cover cost of regulation B7. Which statement refers to police power as distinguished from taxation? a. It can only be imposed on specific property or properties b. The amount imposed depends on whether the activity is useful or not c. It involves the taking of property by the government d. The amount imposed has no limit C8. The distinction of a tax from permit or license fee is that a tax is: a. Imposed for regulation b. One which involves an exercise of police power c. One in which there is generally no limit on the amount that may be imposed d.Answer not given C9. Which of the following is not an example of excise tax: a. Transfer tax b. Sales tax c. Real property tax d. Income tax D10. Value added tax is an example of: a. Graduated tax b. Progressive tax c. Regressive tax d. Proportional tax C11. S1: The power of taxation is inherent in sovereignty being essential to the existence of every government. Hence, even if not mentioned in the Constitution the state can still exercise the power. S2: It is essentially a legislative function. Even in the absence of any c onstitutional provision, taxation power falls to Congress as part of the general power of law-making a.False, False b. False, True c. True, True d. True, False C12. Which of the following is not a scheme of shifting the incidence of taxation? a. The manufacturer transfers the tax to the customer by adding the tax to the selling price of the goods sold b. The purchaser asks for a discount or refuse to buy at regular prices unless it is reduced by the amount equal to the tax he will pay c. Changing the terms of the sale like FOB Shipping Point in the Philippines to FOB Destination abroad, so that the title passes abroad instead of in the Philippines d.The manufacturer transfers the sales tax to the distributor, then in turn to the wholesaler, in turn to the retailer and finally to the consumer A13. The proportional contribution by persons and property levied by the law-making body of the State by virtue of its sovereignty for the support of the government and all public needs is refer red to as: a. Taxes b. Special assessment c. License fee d. Answer not given B14. One of the characteristics of a tax is that: a. It is generally based on contract b. It is generally payable in money c. It is generally assignable d. Answer not given B15.Tax of a fixed proportion of the value of the property with respect to which the tax is assessed and requires the intervention of assessors or appraisers to estimate the value of such property before the amount due from each tax taxpayer can be determined is known as: a. Specific b. Ad valorem c. Special or regulatory d. Answer not given C16. Which of the following statements is not correct? a. An inherent limitation of taxation may be disregarded by the application of a constitutional limitation b. The property of an educational institution operated by a religious order is exempt from property tax, but its income is ubject to income tax c. The prohibition of delegation by the state of the power of taxation will still allow the Burea u of Internal Revenue to modify the rules on time for filing of returns and payment of taxes d. The power of taxation is shared by the legislative and executive departments of government D17. Which of the following has no power of taxation? a. Provinces b. Cities c. Barangays d. Barrios D18. A tax must be imposed for a public purpose. Which of the following is not a public purpose? a. National defense b. Public education c. Improvement of the sugar industry d.None of the above B19. The basic community tax of Php 5. 00 of an individual is: a. A personal tax b. A direct tax c. A national tax d. An ad valorem tax B20. In 2005, a person was given by a special law the privilege to operate a public utility (franchise), in consideration of which, he was required by that law to pay a franchise tax. This franchise can be amended by: a. An amendment of that special law only b. An amendment of that special law or a law of general application c. An amendment of a revenue regulation d. None of t he above B21. Which statement is wrong? A revenue bill: a.Must originate from the House of Representatives and on which same bill the Senate may propose amendments b. May originate from the Senate and on which same bill the House of Representatives may propose amendments c. Must have a House version and a Senate version approved separately, and then consolidated, with both houses approving the consolidated version d. May be recommended by the President to Congress B22. The state has complete discretion on the amount to be imposed, after distinguishing between a useful and a non useful activity a. Tax b. License fee c. Toll d. Customs duty B23.A tax on business is: a. Direct tax b. Indirect tax c. Property tax d. None of the above C24. Which is the correct and best statement? A tax reform at any given time underscores the fact that: a. Taxation is an inherent power of the state b. Taxation is essentially a legislative power c. Taxation is a power that is very broad d. The state can a nd should adopt progressive taxation B25. Which of the statement gives the correct answer? That a feasibility study needs or need not look into the taxes of different political subdivisions of government which may be alternative sites of the business is because: a.Provinces, cities and municipalities must have uniform taxes between and among themselves b. The local taxes of one political subdivision need not be uniform with the local taxes of another political subdivision c. Businesses that are subject to national business taxes are exempt from local business taxes d. Local business taxes may be credited against national business taxes C26. Which statement is wrong? a. A tax is a demand of sovereignty b. A toll is a demand of ownership c. A special assessment is a tax d. Customs duty is a tax B27. A fundamental rule in taxation is that the property of one country may not be taxed by another country.This is known as: a. International law b. International comity c. Reciprocity d. Inte rnational inhibition A28. In this power of the state, the person who is parting with his money/property is presumed to receive a benefit: a. Taxation b. Police power c. Eminent domain d. None of the above D29. In all, except one, there can be a classification of the subject matter being required to shoulder the burden. Which is the exception? a. Tax b. License fee c. Toll d. Eminent domain C30. There can be no tax unless there is a law imposing the tax is consistent with the doctrine or principle of: a. Uniformity in taxation . Due process of law c. Non-delegation of the power to tax d. The power of taxation is very broad and the only limitation is the sense of responsibility of the members of the legislature to their constituents D31. Which of the following is not an element of direct double taxation? a. Two taxes b. Same subject matter c. Same year d. Same amount D32. S1: The value added tax is a property tax S2: The estate tax is a direct tax a. True, True b. False, False c. True , False d. False, True B33. S1: Because the power of taxation is inherent in state, the inherent limitations on the power of taxation always appliesS2: Inherent limitations on the power of taxation must give way to constitutional limitations a. True, False b. False, True c. True, True d. False, False C34. Which statement is wrong? â€Å"The tax should be based on the tax payer’s ability to pay† a. As a basic principle of taxation, this is called â€Å"theoretical justice† b. As a theory of taxation, this is called â€Å"ability-to-pay-theory† c. No person shall be imprisoned for non-payment of a tax d. A graduated tax table is in consonance with this rule C35. S1: The power to tax can be delegated to units of local government, but with limitations as may be imposed by lawS2: The power to tax cannot be delegated to the executive department of the National Government a. True, False b. False, True c. True, True d. False, False C36. Which statement is false? a. A tax is a demand of sovereignty while a toll is a demand of property ownership b. Non-payment of a tax does not make the activity taxed unlawful c. A grant of police power to a unit of local government carries with it a grant of the power to tax d. Customs duty is a tax D37. Some franchise holders who are paying the franchise tax are being required by an amendatory law to pay the value-added tax, while others remain subject to the franchise tax.Which of the following constructional provisions makes the law unconstitutional? a. No law shall be passed impairing the obligation of contracts b. The rule on taxation shall be uniform c. No person shall be deprived of property without due process of law d. None of the above C38. Under this basic principle of a sound tax system, the Government should not incur a deficit: a. Theoretical justice b. Administrative feasibility c. Fiscal adequacy d. None of the above B39. That the legislative body can impose a tax at any amount underscores th e legal truism that: a. Taxation is an inherent power of the state b.Taxation is a very broad power of the state c. Taxation is essentially a legislative power d. None of the above D40. The City of Manila, claiming that it can impose taxes under the Local Government Code, imposed a tax on banks (in addition to the percentage tax on banks imposed in the National Internal Revenue Code). The banks within the City of Manila objected for the various reasons given below. Which would justify the objection of the banks? a. The power of taxation cannot be delegated b. The rule on double taxation c. Uniformity of taxation d. None of the above B41. The amount required is dictated by the needs of the government in: a.License fee b. Tax c. Toll d. None of the above C42. This is a demand of owners: a. License fee b. Tax c. Toll d. None of the above C43. No person shall be imprisoned for non-payment of this: a. Property tax b. Excise tax c. Poll tax d. None of the above C44. As a basic principle o f taxation, that â€Å"taxes must be based on the taxpayer’s ability to pay† is called: a. Equality in taxation b. Ability-to-pay theory c. Theoretical justice d. Equity in taxation C45. Which of the following may not raise money for the government? a. Power of taxation b. Police power c. Eminent domain d. None of the above D46.Which is not an essential characteristic of tax? a. It is unlimited as to amount b. It is payable in money c. It is proportionate in character d. It is a regular payment C47. S1: Direct double taxation involves two taxes by the same taxing authority (e. g. National Government) S2: Indirect double taxation involves two taxes by two different taxing authorities (e. g. National Government and a unit of local government) a. True, False b. False, True c. True, True d. False, False B48. S1: Direct double taxation is prohibited by the Philippine Constitution S2: Indirect double taxation is allowed by the Philippine Constitution a.True, False b. False, True c. True, True d. False, False A49. S1: Tax evasion, which is the use of means to escape a tax that is already a liability, is prohibited by law, and is punishable S2: Tax avoidance, which is the use of means to prevent an accrual of a tax, or to minimize a tax that may accrue is likewise prohibited by law and is punishable a. True, False b. False, True c. True, True d. False, False B50. Which statement is true? The prohibition in the Philippine Constitution on taxation of religious corporations is: a. A prohibition on imposition of excise taxes on the corporation b.A prohibition on imposition of property taxes on the corporation c. A prohibition on imposition of any and all local taxes on the corporation d. A prohibition on imposition of any and all national taxes on the corporation B51. S1: A tax amnesty that forgives tax delinquency of prior years is a legislative act of the Government S2: A tax compromise that lowers the delinquent tax due from a taxpayer is an executive act pursuant to a legislative grant of power to the Executive Department of the Government a. True, False b. False, True c. True, True d. False, FalseC52. S1: A revenue regulation must not be contrary to the provision of the law that is implements S2: A revenue regulation cannot expand the provision of the law that implements by imposing a penalty when the law that authorizes the revenue regulation does not impose a penalty a. True, False b. False, True c. True, True d. False, False D53. Which statement is false? a. A law that imposes a tax on sugar mills and centrals where the revenue collected will be used to improve the sugar industry is a tax for a public purpose, and the law is constitutional b.A law that imposes a tax on movie goers in a city, where the revenues will be used to improve flood control infrastructures in the low areas in the city is constitutional c. A law that gives tax privileges to manufacturers in defined industrial areas, which are not enjoyed by other manufact urers elsewhere is not discriminatory and is constitutional d. None of the above D54. If the taxpayer is a resident citizen of the Philippines, which of the following is not subject to income tax? a. Capital gain on sale of real property in the Philippines b.Interest on bank deposit in the Philippines c. Rent income from property outside the Philippines d. Capital gain on shares of stocks of a domestic corporation sold thru the Philippine Stock Exchange B55. On capital gain tax on real property, which of the following statements is not true? a. The tax should be paid, if in one lump sum, within 30 days from the date of sale b. The term â€Å"initial payment† is synonymous to â€Å"down payment† c. The installment payment of the tax should be made within 30 days from receipt of each installment payment on the selling price d.The tax may be paid in installment if the initial payments do not exceed 25% of the selling price A56. S1: Interest earned on Bangko Sentral treasu ry notes is subject to a final tax at 20% S2: Interest earned on customers trade notes is not subject to final tax a. True, True b. False, False c. True, False d. False, True D57. Which statement is wrong? a. A resident citizen and a resident alien has a final tax of seven and one-half percent (7. 5%) on interest on foreign currency deposit under the expanded foreign currency deposit system b.A non-resident citizen is exempt from income tax on interest on foreign currency deposit under the expanded foreign currency deposit system c. A non-resident alien engaged in business in the Philippines is subject to a final tax of twenty-five percent (25%) on gross income from within the Philippines from cinematographic films d. A non-resident alien engaged in business in the Philippines has a final tax of twenty percent (20%) on interest only if the interest is on bank deposits C58. A non-resident alien not engaged in business in the Philippines, but with income from the Philippines:S1: Is ta xed at twenty-five percent (25%) of gross income from within the Philippines S2: Is entitled to personal exemptions on the basis of reciprocity a. True, True b. False, False c. True, False d. False, True A59. The following, except one, may claim personal exemptions: a. Non-resident alien not engaged in trade or business in the Philippines b. Non-resident alien engaged in trade or business in the Philippines c. Resident alien d. Citizen D60. S1: If a taxpayer marries or has dependents during the year, or dies during the year, or his spouse dies during the year, he/his estate may claim personal exemption in full for such yearS2: If a dependent child dies within the year, or becomes twenty-one years old within the year, the taxpayer may still claim additional exemption a. True, False b. False, True c. False, False d. True, True A61. Who among the following is a non-resident alien? a. An alien who comes to the Philippines for a definite purpose which in its nature may be promptly accomp lished b. An alien who comes to the Philippines for a definite purpose which in its nature would require an extended stay c. An alien who has acquired residence in the Philippines d. An alien who lives in the Philippines with no definite intention as to his stay D62.All the following statements, except one, are correct. Which is wrong? a. April 15, August 15, November 15 of the current year, and April 15 of the succeeding year, are dates (last day) for filing the quarterly income tax returns of the individual who is self-employed b. April 15 is the last day for filing the annual income tax return of an individual who is self-employed c. April 15 is the last day for filing of the income tax return for individuals who have gross compensation income only, but whose income tax returns show income tax due or refundable d.The dates will be other than the dates mentioned in (a) to (c) if the individual has a fiscal year accounting period D63. One of the following statements is not correct. Which is it? a. For domestic corporations, the capital gain tax on sale of shares of stock are the same as the capital gain tax on such assets of resident citizens of the Philippines b. The final tax on interest on foreign currency deposit under the expanded foreign currency deposit system for domestic corporations is the same as that of resident citizens of the Philippines at seven and one-half percent (7. %) c. Dividends received by a domestic corporation from a domestic corporation subject to tax is exempt from the income tax of the corporation receiving the dividend d. Prizes exceeding Php 10,000. 00 received by a domestic corporation is subject to a final tax of twenty percent (20%) A64. S1: The minimum corporate income tax of a trading or manufacturing concern is based on net sales less cost of sales S2: The minimum corporate income tax of a service concern is based on net revenues or receipts less direct cost of services a. True, True . False, False c. True, False d. False, True D65. All the following are true, except one. Which is the exception: a. A domestic corporation is subject to the minimum corporate income tax on MCIT gross income from within and outside the Philippines b. A resident corporation is subject to the minimum corporate income tax on MCIT gross income from within the Philippines c. A non-resident corporation is not subject to the minimum corporate income tax d. The optional gross income tax (GIT) applies to domestic and resident corporations