How to Find FCE English 6-12 Essay Samples For College Entrance

How to Find FCE English 6-12 Essay Samples For College EntranceWhen you are trying to get your college essays for the SAT or ACT, you need to find out how to do so with the use of FCE English 6-12 essay samples. Although there are plenty of these available on the Internet, you still need to use one that is related to your topic of choice. This means that you have to use an essay that uses a specific level of English writing.However, before you even begin to search for FCE English 6-12 essay samples, you should know why you need to use this type of essay. You should also know that you need to be able to show that you are knowledgeable about the topic and that you understand it well. You need to show that you have done your research and that you have done something with it. By doing this, you will make it easier for admissions officers to consider you more favorably.There are many benefits to using FCE English 6-12 essay samples. First of all, if you are taking the SAT or ACT, then thi s may not be the most relevant essay to use. Since these will be used for college admissions, you need to find out how to make them more relevant by using one that is based on the level of English writing that you need to do.Secondly, you need to make sure that you get one that is focused on the topics that you want to talk about. This is because the essay samples that are found online may not be specifically for what you need. You need to make sure that you find one that has something that will help you with your essay and help you come up with something that is more specific than you can do on your own.If you do want to use these FCE English 6-12 essay samples, then you need to make sure that you pay attention to the directions that are given in the articles. You will also need to know where you need to get your sample so that you will know that you will not waste time looking for a few. You also need to keep in mind that your sample needs to show your ability to write well and sh ow your knowledge of the topic.Finally, as with any essay samples, you need to be very careful to avoid plagiarism. The best way to do this is to make sure that you do not copy anything from your sample without having written it yourself. You also need to make sure that you use your own examples and not others' so that you will not end up getting in trouble.To find FCE English 6-12 essay samples, you need to start looking at some of the best sites that will help you do so. It is important to be careful when you are using these since they are for college essays. However, if you are looking for something that you can do for personal use, then you should be fine.

Warhol And Art With Pop Culture Essay - 1524 Words

After the World War II, the United States went through a time were economic and political growth. This was time when Elvis Presley and Marilyn Monroe were the peak of their fame and television had replaced the radio. In the 1950’s and the 1960’s there was a new cultural revolution. This new cultural revolution of activists, thinkers, and artists. This was the time were new generation of artists were appeared in Britain and in the United States. During the late 1950’s the pop artists began to look for inspiration in everyday things. They were getting inspiration from consumer goods and mass media. They began with bold colors, and they also adopted the silk-screening. They also established and idea were there work had its own originality. Andy Warhol and Roy Lichtenstein were very aware of the past however there idea was to connect fine art with pop culture. There ideas came straight from the televisions, advertisements, films, and cartoons. Nevertheless the famous creations of Warhol and Lichtenstein and other artist, managed to stamp the 1950 and 1960 as the pop art era. The pop art first emerged in the in the United Kingdom. When pop art emerged in the 1950, it received its inspiration from comic books, pop music, advertising, and movies. In Britain pop art took form from both celebration and critique of a popular art culture. Richard Hamilton was a member of the International Group that consisted of painters, sculptors, theorist, and writers and there purpose was toShow MoreRelatedAttention Getter : The American Culture1387 Words   |  6 PagesGetter: The American culture is so engulfed into consumerism that we take every day items and objects for granted we don t necessarily realize the impact and importance to have on our life and how we live vicariously through them. Today I m going to talk about one man that took these concepts into his artistic ability and thereby created a whole new culture in what we see is art today. This man wh o is considered one of the fathers of pop art goes by the name of Andy Warhol. or When we eat a sliceRead MorePostmodern Art in Andy Warhol ´s Silvier Liz as Cleopatra1194 Words   |  5 Pagesforms of art had made it’s mark in history for being an influential and unique representation of various cultures and religions as well as playing a fundamental role in society. However, with the new era of postmodernism, art slowly deviated away from both the religious context it was originally created in, and apart from serving as a ritual function. Walter Benjamin, a German literary critic and philosopher during the 1900’s, strongly believed that the mass production of pieces has freed art from theRead MoreThe Movement Of Pop Art991 Words   |  4 Pages The term ‘Pop Arts ‘was innovated in the mid-1950s and early 1960 s. Undoubtedly, the god father of this movement is Andy Warhol – the biggest influence on humanity s fixation on visual art. His performance traverses the connection among aesthetic utterance, culture and commercial. B y applying various ways of techniques which included silk screen process (for mass production) and colour settlement, Warhol showed to the world of art his perspectives on media, economics and politics. Thus, thisRead MorePop Art And The Art1034 Words   |  5 Pageshistory of art, there have been many art movements that stand out and revolutionize the art world. However, one movement stands out in particular and it is known as Pop Art. Pop Art was invented by a few younger artists by the name of Andy Warhol, Claes Oldenburg, and Roy Lichtenstein. It was brought about in the 1960s and it helped define a new form of American Realism. Its origin was sort of a lash out against Abstract Expressionism, which was a style of painting. The point of pop art was to representRead MoreAndy Warhol s Influence On Modern Art1561 Words   |  7 Pagesstyles of art and their respective time period, it is always important to find a few key artists that were responsible for the rise of new art trend s. Traditionally, art has often a reflection of the most important elements within its respective time period, such as wars, religions, royalty, culture and expression. This is why the study of art history is needs to look deeper than simply understanding how certain artworks were created. Among the various artists studied in the course, Andy Warhol is definitelyRead More Biography of Andrew Warhol Essay854 Words   |  4 PagesBiography of Andrew Warhol Born Andrew Warhol on August 6, 1928 (some sources say 1927), in Forest City, Pennsylvania, the son of a construction worker and miner from Czechoslovakia. He attended the Carnegie Institute of Technology in Pittsburgh fromRead MoreAndy Warhol Essay1048 Words   |  5 PagesAs a profound influence on the twentieth century pop art movement, Andy Warhol ascended to become a cornerstone in the modern art world. After taking cues from society in the mid-twentieth century, as well as conversing with Muriel Latow, Warhol did what many artists strived to do but failed. Andy also extracted many of his ideas from other artists and built on them. He put a culture on canvas and revolutionized pop art for a life time. The nineteen sixties, seventies, and eighties were periodsRead MoreThe, Sitting Bull, By Andy Warhol Essay1397 Words   |  6 Pagesyellow, white and blue. As for most of Warhol’s Pop style pieces, the photo was redesigned by the artist to be printed in vivid colors and showcases a lightly colored outline of his body and shape, giving the original photo a modern touch. The artist’s work was printed using the silkscreen printing process on a 36 inch by 36 inch Lenox Museum Board paper (Sitting Bull 376, 2016). Sitting Bull is great representation of the artist’s style. Andy Warhol was a very successful illustrator and designerRead MoreAndrew Warhola was born in 1928, in Pittsburg, Pennsylvania. He majored in pictorial design at the1100 Words   |  5 Pagesand soon shortens his name to Warhol (Andy Warhol // Biography). Andy Warhol was an American artist who was known as a leading figure in the visual art movement in pop art. He explored the relationships betwe en artistic expressions, commercial advertisement, and celebrity culture in the 1960s and beyond. His views on American culture ad unique artistic expressions of the style of art had a great impact on American society by brining society’s obsession with mass culture and expanding mass media inRead MoreAnalysis Of Warhol s First Solo New York Exhibit At Eleanor Ward s Stable Gallery1329 Words   |  6 Pageswas one of the many famous quotes uttered by the eccentric yet revolutionary artist, Andy Warhol. At first one might think this quote would be the word of an advertising agent and indeed it is. This very idea, however, is what created the commercialized idea of Pop Art in the 1960s. Andy Warhol’s background as a commercial illustrator provided him with the ability to pioneer a new artistic movement. Warhol highlights the American shift towards consumerism through his work by using the techniques

Essay on School Violence - 837 Words

On April 20, 1999 Eric Harris and Dylan Klebold opened fire on Columbine Highschool killing twelve fellow classmates and one teacher. School violence changes our youths morals. From bullying to peer pressure, youth are exposed to school violence everyday. What is school violence? School violence varies from accounts of â€Å"death, homicide, suicide, weapon related violence, in the US.† (c1) School violence can occur to and from school, while attending a school sponsored event, on a bus, or at an activity. Violence in school goes back to the 1800s’. The first publicly funded schools for delinquents was built in Massachussettes during 1847. In 1899 Illinois â€Å"established the first statewide court for children†. During the 1900s’†¦show more content†¦(d1) The National Crime Victimization Survey states that nearly two point seven million violent crimes take place each year, on school campus, or near school campus. Most children and teens are left home alone and unattended after school between three and seven pm. The current generation today are â€Å"latchkey children†. When a child is left without adult supervision the child has the opportunity to get into trouble easier. Violent video games teach children to â€Å"kill or be killed†.(b14) Modern entertainment allows youth to play games with cutting edge graphics and digital technology to enhance the realism of the game. When no parents are around to supervise the television it is not being monitored properly. The NIA has found that the ratings system is weak and parents are still complaining. Children see violence occurring in television, and also in movies. Movies depict scenes of violence whether it be , violent scenes, or violent action heroes. Some children do not understand reality vs. video game and movie fantasy. Problems and issues at home are commonly found when families suffer from family violence, divorce, dru g abuse, poor income, unemployment, and illness. Bullies at school cause an impact on youth. Children and teens are harassed verbally and physically. Bullies usually suffer from a â€Å"delinquency case before age 13, low family income, poor school performance, psychomotor clumsiness, low non verbal IQ, sibling convicted of crime,Show MoreRelatedSchool Violence And Schools Violence2781 Words   |  12 PagesSchool violence has become a topic that many people are engaged in a debate about. It is difficult to make a definitive definition of school violence, because there are so very many components to it. For one thing, we can be sure that school violence and bullying is something that only takes place amongst peers; this type of violence typically does not involve adults, and happens as a result of interactions from school or within the peer group. This part of the definition seems obvious. However,Read MoreSchool Violence2444 Words   |  10 PagesSchool Violence Victoria Griffin Fayetteville State University The Importance to Be Aware Of School Violence in Education Today By Victoria Griffin December 1, 2014 Abstract: The importance of knowing about school violence, the cause of school violence, forms of school violence and they ways teacher can prevent school violence was observed. A recent act of school violence is announced and the content of why it is important for teachers to be aware of school violence. School violenceRead MorePrevention of School Violence717 Words   |  3 Pages Violence is a major issue in educational institutes. Over the years, school violence has continued to increase at an alarming rate. â€Å"Every year, 3 million young people in the United States fall victim to crimes at school. Almost 2 million of these incidents involve violence† (â€Å"The Challenge of School Violence†). Violence in schools must be prevented. Teachers and parents play a significant role in a student’s life, and they need to take a full on approach on having a healthy relationship with eachRead MoreThe Problem Of School Violence886 Words   |  4 Pages The somewhat recent event of Sandy Hook has been a major focus of debate among any serious discussion about school violence in America. Yet, just since Columbine, there has been over 100 school shootings, not including stabbing, rape, or even fist fights (in which there was serious injury or death). Despite this unprecedented level of aggression among our nation’s youth, the nation, in its entirety, has not dedicated an appropriate amount of time and energy to coming up with a solution. The bulkRead MoreSchool Violence Essay1154 Words   |  5 PagesPreventing school violence has been an issue in our society for so long it has almost become commonplace. According to an article on www.infoplease.com, since the year 2000, there have been a recorded 64 shooting related incidents that involved publicly occupied areas. That is an occurrence of almost five per year. Of those 64, 94% of these incidents were school related shootings. The violence goes from elementary schools all the way up to college universities. The statistics are not pretty by anyRead MoreSchool Violence1125 Words   |  5 PagesFinding a Solution to School Violence Anita Lopez Kaplan University CM-220 School is a place where children should go to learn, educate themselves, make lifelong friends and most importantly they should feel safe. The violence in schools has increased over the years and many schools aren’t sure how to handle this growing problem in an appropriate manner. School violence may come in various forms and some of the most common forms of school violence include physical abuses, bullying, brawlRead MoreSchool Violence2187 Words   |  9 PagesSchool Violence Violence in schools has spread widely throughout the nation. School violence is a big problem we are facing now. This has caused many problems among students, families’ faculty of schools and residents of the community. School violence includes gang activity, locker thefts, bullying and intimidation, gun use, assault, and drugs. In my paper I will discuss the reasons why violence in schools exists, describeRead MoreThe Violence Of Public Schools871 Words   |  4 PagesIn recent times, several mass shootings have occurred in several places. Sadly, public schools in America have been venues for these mass shootings. How do we reduce these shootings? How do we ensure that the lives of our kids are safe? These are the questions parents all over America are asking. A lot of suggestions have been made to the government concerning the issue of mass shootings. Some say government have to ban the purchase of guns, others say there should be background checks, while othersRead M ore Essay on Gender and School Violence1060 Words   |  5 Pagesmost recent acts of violence by children have prompted us as a nation to look at the causes and possible solutions to this crisis in our schools. In fact, according to Public Agenda, a national organization that conducts public opinion research on educational issues, school safety was identified as the most important issue affecting schools by those surveyed (Johnson Immerwahr, 1994/1995). Yet school violence does not exist in a vacuum. It is directly related to the violence in our society. AndRead More School Violence Essay2056 Words   |  9 PagesSchool violence has become a matter of increasing concern in recent years. With the occurrence of incidents such as Columbine, more schools are becoming aware of and concerned with a rise in teenage/school violence. Violence is a broad term to define but in it’s simplest terms, can be defined as â€Å"a verbal, visual, or physical act intended to demean, harm, or infringe upon another’s civil rights,† (Kopka, 175). In 1977, the National Alliance for Safe Schools was founded by Peter Blauvelt. This

Green Pepper free essay sample

It is an important vegetable crop all over the world (Peet, 2006) which ranks third in the world vegetable cycle after tomato and onions (Akin Fasoye, 2006). It is estimated that more than 7. 5million acres of Capsicum are grown around the world (Peet, 2003) mostly in the tropics and subtropics (Aliyu, 2000) such as Malaysia, East Africa, Central and West Africa, Carribeans and Philippines. The crop is believed to have originated from the southern tropical America’s probably in Mexico where its domestication occurred around 2000BC. In Nigeria green pepper has been grown for many years by peasant farmers in the northern part of the country (Olarewaju and Showemino, 2003). Nigeria is the fifth in the world pepper production (USDA, 2001) with over 630,000metric tonnes (Muhamman and Auwalu, 2009). Green Pepper thrives best in warm climate, where frost is not a problem during the growing seasons. In general, it requires temperatures ranging from 25-35 °C (Olalla and Valero, 1994). Peppers thrive in a wide range of soil types, but good drainage is essential. The soil should be worked over to break up large clods and any hardpan that prevents good drainage. A soil pH of 5. 5 –7. 0 is desirable. Green peppers are less sweet and slightly bitter than yellow, orange, purple or red peppers. The taste of ripe peppers can also vary with growing conditions and post-harvest storage treatment. Green pepper is widely grown in the northern parts of Nigeria as a result of its uses and application which in turns increases demand and consumption of the vegetable. However, the vegetable is considered as medicinal plant in some parts of Nigeria. All these values have led to developing technically-based precision farming of green pepper so as to boost the production in order to match its increasing demand. 1. 0. 1 Uses of Green pepper Bell peppers are a delicious vegetable that can be enjoyed either raw or cooked. When served raw, bell peppers have a crisp texture that lends itself to salads and makes a perfect complement to dips. When bell peppers are cooked they take on a smoky, sweetness that enhances many dishes. . 0. 2 Health Benefits Bell peppers are an outstanding source of antioxidant and anti-inflammatory phytonutrients. These phytonutrients include flavonoids (luteolin, quercetin, hesperidin) and hydroxycinnamic acids (especially ferulic and cinnamic acids). But the hallmark phytonutrient group found in bell peppers is the carotenoid family, with more than 30 different carotenoids being provided by this vegetable. Included in bell pepp er carotenoids are alpha-carotene, beta-carotene, cryptoxanthin, lutein, and zeaxanthin. Bell peppers are an excellent source of antioxidants vitamin A and C as well as nerve-supportive vitamin B6. Bell peppers are a very good source of heart-healthy fiber, vitamin E, folate, potassium, and vitamin K as well as the enzyme-supportive molybdenum. They are a good source of bone-building manganese and magnesium, energy-producing vitamins B1, B2, B3 and B5. Bell peppers contain very high amounts of vitamin C and Vitamin A. One cup of raw, red bell peppers supplies roughly 290 percent of the recommended daily allowance of vitamin C and 105 percent of the RDA for vitamin A (www. ikepedia. com). Bell peppers also contain significant amounts of vitamin B 6 and dietary fiber. 1. 0. 3 Production of Green Peppers Pepper are crops that lend themselves to small-scale and part-time farming operations. All pepper plants are generally quite hardy and are easily grown and propagated in gardens. The plants also do very well in container gardens and other non-traditional cropping arrangemen ts. This can help with local marketing during periods of the year when fresh exotic produce is less readily available. In larger production systems, many field operations, such as land preparation, planting and harvesting, can be custom hired, and any equipment owned by the grower can be used for other ornamental plant or vegetable production operations. A typical field of fresh-market peppers is harvested by hand every week or so over the course of about a month. Most of the crop is sold as mature green peppers, but growers receive a premium for a limited amount of other colours. (For example, red bell peppers are actually the mature stage of green bell peppers that have been allowed to ripen on the vine). The premium reflects the fact that bright-coloured bell peppers (red, yellow, orange, purple, brown and black) are more costly to produce (field losses are higher and yields are lower) than those harvested at the green stage. Shippers apply a food-grade wax to the majority of commercially produced peppers to reduce moisture loss and scuffing during marketing. This can also extend storage life, which under ideal conditions can range up to 3 weeks. Produced and marketed year round, bell peppers are usually sold as fresh produce. 1. 0. 4 Marketing of Green Peppers Competitive intensity within the pepper production industry is extremely varied. A few large growers may influence a considerable share of domestic distribution to major national or regional grocery chains and processors. However, these same growers may have little impact on farmers market and similar local sales outlets. Several basic marketing alternatives are available to green pepper growers. These include sales to coops, local retailers (grocery stores including ethnic-group-specific grocers), wholesale marketers or processing firms. Other alternatives include direct sales to consumers at roadside produce stands or pick-your-own operations. Local grocery or retail stores are another possible market, but this involves contacting produce or inventory managers and reliably providing high-quality peppers or pepper-derived product on a regular or pre-arranged basis. With respect to wholesale marketing, producers often contract with shippers to market and ship their peppers for a predetermined price. If a grower does not use a contractor and ships the peppers directly to the wholesaler, the product is subject to the greatest price fluctuation. Marketing cooperatives generally use a pooled daily cost and price, which spreads price fluctuations over all participating producers. Roadside stands and pick-your-own operations provide opportunities to receive higher than wholesale prices but may demand additional expenses for advertising or maintaining and staffing the facility. Additionally, for the small producer, this may demand a considerable time commitment. Pick-your-own operations save on harvest costs, but there may be additional wastage as well as time and personnel demands. 1. 1 Problem Statement Production of green pepper in Nigeria is quite cheaper, efficient and less laborious during the periods of the rainy season as the crop thrives best when there is frequent supply of water, especially during its flowering stage. This, however, certainly leads to glut in the green pepper market during the rainy season, leading to lower prices, and a scarcity during the dry season making it necessary for production during the dry season using artificial irrigation so as to make more profit. In swamp areas or along water bodies, dry season green pepper production will be feasible. However, areas without swamp lands and nearby water bodies will depend on pipe borne water (where it is available) for irrigating the farm. Furthermore, several studies have been carried out so as to determine the influence, significance and relevance of organic manure in green pepper production, but little or no research has been carried out in the area of dry season green pepper production using inorganic fertilizer. This research is therefore carried out so as to study the economics of dry season green pepper production using inorganic fertilizers only. 1. 2 Objectives of the Study The broad objective of the study is to evaluate the economics of artificially irrigated green pepper production using inorganic fertilizer only. However, the specific objectives of the research are to: a)determine green pepper production system b)determine the cost of irrigation, and other farming operations, such as weeding, fertilizer application, harvesting, and subsequent returns in dry season green pepper production in Nsukka agricultural zone; c)identify major constraint in the use of only inorganic fertilizer in green pepper production; and, d)make recommendations based on findings. . 3 Justification of the Study This study will provide information for policy makers and researchers on the input – output data of artificially irrigated green pepper production using inorganic fertilizers, thereby facilitating decision making. Secondly, Information on dry season production of green pepper will be beneficial to green pepper farmers because increased adoption of dry season gr een pepper production will result to an increased level of income for the farmers as the crop is mostly produced during the rainy season. Furthermore, Information on the use of inorganic fertilizer alone in the production of green pepper will aid farmers who would like to enter into the enterprise to make adequate input decisions. This research will also study the yield and profitability of green pepper in the eastern part of Nigeria (Nsukka agricultural zone) as the crop is mostly produced in the northern part of Nigeria such as Jos. CHAPTER TWO LITERATURE REVIEW In this chapter, literature will be reviewed under the following headings: †¢Green pepper production system †¢Costs and returns †¢Constraints to green pepper production . 0 Green Pepper Production System Peppers are usually transplanted but can be direct seeded. Transplanting offers several advantages over field seeding: weed control is much easier; fruit set occurs before high summer temperatures develop; a field stand is much easier to obtain using transplants. Capsicum Seed rate is 0. 5kg/ha in the nursery and 1kg/ha when directly sown. Fiel d establishment site should be well prepared; manure and basic fertilizer should be applied. It is also noteworthy that water use of pepper must be accurately maintained for its growth, development and yield. This could be achieved by uniform water application. Irrigation is an artificial application of water to the soil. It is applied to assist in the growing of agricultural crops, maintenance of landscapes and re-vegetation of disturbed soils in dry areas and during periods of inadequate rainfall. Irrigation also has a few other uses in crop production, which include protecting plants against frost (Snyder and Melo-Abreu,2005), suppressing weed growing in grain fields (Williams et al, 2007) and helping in preventing soil consolidation. Various types of rrigation techniques differ on how the water obtained from the source is distributed within the field, irrigation design mechanism, cost and technicalities. Sprinkler irrigation systems are increasingly being used in crop production in South-West of Nigeria. Sprinkler irrigation systems apply water directly to the surface of the crop as well as the soil around the roots of the crop. Studies have shown that sprinkler irrigation systems red uce the water use of crop by about 50% compared to that under seepage system (Pitts and Clark, 1991). 2. 0. 1 Nursery operations: The soil should be prepared to a fine tilth and all trash and clods removed. Well-cured manure should then be incorporated. Before sowing in the nursery, the soil should be irrigated thoroughly using a rose sieve. Scatter the seeds evenly over the media and cover with saw dust or sand. After sowing, the beds should be covered with either a Hessian cloth or grass mulch. A shade net or another material should be used to provide shade. Watering can be done daily during the morning or the evening using a rose sieve. But, it is always advisable to check the moisture content before irrigation twice daily. Germination is likely from the sixth day onward. Once germination begins, the cloth or mulch should be removed leaving about 50-percent to 70-percent shade. Watering pattern remains same. In the last week before transplanting, remove all shade, reduce watering frequency and apply root guard. 2. 0. 2 Main Site Operations 2. 0. 21 Site selection Bell peppers prefer deep, fertile, well-drained soils. Avoid planting in low-lying fields next to creeks and rivers since these sites are subject to high humidity and moisture conditions and, therefore, especially prone to bacterial spot epidemics. Producers should also avoid fields where long-residual corn or soybean herbicides have been used, since herbicide carry-over can cause serious injury to peppers. Green pepper fields should be located as far away from tobacco plantings as possible due to potential spread of aphid-vectored viruses from tobacco to peppers. It is also advisable not to grow peppers after other solanaceous crops (such as tobacco, tomatoes, potatoes, and eggplants) or vine crops for a period of three years since all of these crops are susceptible to some of the same diseases. The following considerations should be made: Well draining soils and medium to heavy soils ? such as clay loams or sandy loams are suitable. †¢PH level ranging from 5. 3-6. 8 is ideal. †¢If possible, a site near a water source is ideal. †¢Ideal topography is relatively level. †¢Sloped land can also be used with proper contouring. The following operations should be carried out before transplanting is done: †¢Dis c plough 8 inches deep or more 2-3 weeks before transplanting. Use a jembe, animal-drawn plough or tractor-drawn plough. †¢Harrowing should be done to achieve a fine surface 2 to 3 weeks after ploughing. †¢Make beds 1 meter wide and any length, depending on the length of the field. . 0. 22 Transplanting Transplanting is carried out when the seedlings attain at least 4 true leaves stage. Only healthy and disease-free plants should be transplanted. Pepper transplants can be set by machine or hand. Firm the soil around the roots and apply a starter fer ¬tilizer solution for quick plant recovery. Transplanting involves the following processes: †¢At four weeks old, begin the hardening process (by reducing watering frequency, removing shade, etc. ) †¢One hour before transplanting, wet the nursery. †¢Transplant in the evening to reduce shock. The plants should be six weeks old. Depth of about 3-4cm is adequate †¢Sweet peppers can be spaced at 30 to 60 centim eters apart by 60 to 90 centimeters apart. †¢There are various starter solutions available that can be used at planting time to enhance start-up. Starter solutions include root guard and kickstart. Transplanting must be delayed until the danger of late spring frost is past to avoid frost injury. Transplanting peppers through black plastic mulch will increase early plant growth and promote earlier production. A premium price must be expected from the early production to offset the added production expense from using plastic mulch. . 0. 23 Crop management At planting, phosphorus and fertilizer should be added. The soil acidity will determine a suitable fertilizer. A top dressing should follow with a nitrogen fertilizer three weeks after planting followed by another top dressing around the flowering stage. Irrigate peppers with moderate amounts of water since they root 3 to 4 feet deep but have many shallow roots. Irrigate to maintain uniform soil moisture to promote uniform growt h and fruit setting. Long dry periods may cause plants to shed flowers and small fruits. Plants are likely to make a slow recovery after drought injury. Over-irrigation promotes Phytophthora and other root-rotting organisms. The field should always be weed free, thus regular weeding is necessary. Shallow mechanical cultivation and hand hoeing are needed to control weeds. Pruning roots with cultivating equipment slows plant development, reduces yield and pro ¬motes blossom end rot. Several pre-emergence herbicides are available that will control germinating weeds and grasses in transplanted peppers if used properly (OSU Extension Facts No. 6008). Mulching helps to reduce weed pressure, helps retain moisture and also helps maintain soil fertility. 2. 0. 4 Harvest and post-harvest handling At 2? to 3 months after transplanting, the sweet pepper will be ready for picking and can be done for another 2 to 3 months. The minimum fruit size at picking should be about two and a half inch diameter and two and a half inch length. They should be full grown and feel firm and crisp when squeezed. Fruits are snapped off by hand and carried from th e field in buckets or sacks. Pepper plants have brittle branches that break easily during harvest. Use care during harvest to avoid yield reduction due to plant damage. Harvest should be done at regular intervals to maintain production. Grade and remove pods showing sunscald, disease, or damage. Mar ¬ketable peppers should be carefully wiped with a soft cloth to remove soil and dust. Do not wash to minimize fruit rot after harvest. If peppers are to be sold on the fresh market, grow ¬ers should pack in the type container desired by their market. Thirty pound cartons are commonly used containers. Mature green peppers hold best at temperatures between 45 ° and 50 °F. It should not be held at temperatures below 45 °F. Un ¬der the best conditions peppers can be stored for about 2 weeks. Green bell peppers are hand-harvested for fresh arket when they are at the mature green stage. Coloured or specialty bell peppers are allowed to fully ripen on the plant. Coloured peppers generally weigh more than green fruit. Fruit must be handled carefully to prevent skin breakage and punctures that could lead to decay. Cooling peppers as soon after harvest as possible will extend their shelf life. Once the fruit is cooled, peppers can be stored for two to three weeks under the proper conditions. Peppers are usually packed in 11/9 bushel waxed corrugated cartons (33 pounds) or according to the preference of your particular market/buyer. 2. Costs and Returns Initial investments include land preparation and the purchase of seeds or transplants. Additional start-up costs can include the installation of an irrigation system and black plastic mulch. Production will require approximately 25 hours per acre while harvest needs are 125 hours per acre. Grading and packing require another 75 hours per acre. Black plastic removal (postharvest) will require an additional 10 hours per acre. 2? to 3 months after transplanting, the sweet pepper will be ready for picking and can be done for another 2 to 3 months. Costs and returns analysis table: 1 HECTARE ItemQuantityUnitRate /UnitValue(PHP) I. Gross income Production yield20,000kgPHP 40. 00PHP800,000. 00 TOTALPHP800,000. 00 I. Expenses A. Operating expenses 1. )Labor Land preparation 1stPlowing6MADPHP 500. 00PHP 3,000. 00 1stHarrowing4MADPHP 500. 00PHP 2,000. 00 2ndPlowing4MADPHP 500. 00PHP 2,000. 00 2ndHarrowing4MADPHP 500. 00PHP 2,000. 00 Furrowing2MADPHP 500. 00PHP 1,000. 00 Seedbed preparation and care of seedlings12MDPHP 200. 00PHP 2,400. 00 Transplanting20MDPHP 200. 00PHP 4,000. 00 Fertilizer Application16MDPHP 200. 00PHP 3,200. 00 Weeding16MDPHP 200. 00PHP 3,200. 00 Cultivation4MDPHP 200. 00PHP 800. 00 Spraying20MDPHP 200. 00PHP 4,000. 00 Irrigation20MDPHP 200. 00PHP 4,000. 00 Harvesting and Hauling150MDPHP 200. 00PHP 30,000. 00 TOTAL LABOR COSTSPHP 61,600. 00 2. )Material Inputs Seeds800gramPHP1,050/25gPHP 33,600. 00 Fertilizer Urea4bagPHP 1,100. 00PHP 4,400. 00 14-14-144bagPHP 1,120. 00PHP 4,480. 00 Organic Fertilizer33bagPHP 250. 00PHP 8,250. 00 Foliar Fertilizer4literPHP 350. 00PHP 1,400. 00 0-0-608bagPHP 2,000. 00PHP 16,000. 00 20-0-0-254bagPHP 1,000. 00PHP 4,000. 00 Chemicals Sevin1kgPHP 780. 00PHP 780. 00 Decis R2literPHP 700. 00PHP 1,400. 00 TOTAL MATERIAL INPUT COSTSPHP 74,310. 00 3. )Irrigation expensePHP 2,415. 0 TOTAL OPERATING EXPENSESPHP 138,325. 00 B. Overhead expense Land chargePHP 10,350. 00 Interest on capitalPHP 12,607. 00 TOTAL OVERHEAD EXPENSESPHP 22,957. 00 I. TOTAL EXPENSESPHP 161,282. 00 II. NET INCOMEPHP 638,718. 00 III. RETURN ABOVE VARIABLE COST PHP 651,483. 00 IV. RETURN ON TOTAL EXPENSES (%) 396. 03% V. AVERAGE PRODUCTION COST(P/KG) P8. 06/kg VI. BREAKE VEN YIELD (KG)4,032 kg Abbreviations: MD man day, number of days that a man would require to complete the operation in one growing season MAD man animal day, number of days a man and his animal to complete the operation in one growing season. Source: Prof. Abner C. Quiambao, Bryan R. Cruz Institute of Agriculture Systems and Technology DEPARTMENT OF ECONOMICS AND MANAGEMENT Pampanga Agricultural College, Magalang, Pampanga 2012 2. 2 Constraints to Green Pepper Production Bell pepper (Capsicum annum. Var. grossum) is one of the highly remunerative vegetables cultivated in most parts of the World. It has attained a status of high value crop in recent years and occupies a pride of place among vegetables because of its high ascorbic acid and other vitamins and minerals. It also finds a place in preparations like pizza, stuffing and burger with the growing popularity of fast foods. The high market price it fetches is attributed to heavy demand from the urban consumers. Despite its economic importance, growers are not in a position to produce good quality capsicum with high productivity due to various biotic (pest and diseases), abiotic (rainfall, temperature, relative humidity and light intensity) and crop factors (flower and fruit drop). Due to erratic behavior of weather, the crops grown in open field are often exposed to fluctuating levels of temperature, humidity, wind flow etc. hich ultimately affect the crop productivity adversely (Ochigbu and Harris, 1989). Besides this, limited availability of land for cultivation hampers the vegetable production. Hence, to obtain a good quality produce and production during off season, there is a need to cultivate capsicum under protected conditions such as green house, poly house and net house etc. Growth, development, productivity and post harvest quality parameters of capsicum crop largely depend on the interaction between the genetic constitution of the plants and environmental conditions under which they are grown. Basically bell pepper is a cool season tropical crop and lacks adaptability to varied environmental conditions (Yoon et al. , 1989). CHAPTER THREE METHODOLOGY 3. 0 Study area The study area is Nsukka Local Government Area, Enugu State. Nsukka is a town and Local Government Area in South-East Nigeria in Enugu State. It is made up of 16-towns, namely Opi, Eha-ndiagu, Alo-uno, Okute, Anuka, Nsukka, Obimo, Ede-oballa, Edem, Ibagwa-ani, Okpaligbo, Lejja, Obukpa, Eha-alumona, Ibagwa-aka, and Okpuje (Nsukka L. G. A. Information Office, 2004). Other towns that share common border with Nsukka, such as Enugu Ezike, Orba and Obollo-Afor (formerly centre of the palm oil trade), Ede-Oballa, Uzo Uwani and Mkpologwu, now also claim the name Nsukka, hence they all collectively fall into the political zoning system in Nigeria known as Senatorial Zone. As of 2007 Nsukka Cultural Zone had an estimated population of 1,377,001 (en. wikipedia. org/wiki/Nsukka). Nsukka L. G. A has an area of 1,810 km? and a population of 309,633 at the 2006 census. The area lies between latitude 60 45’ and 70 00’Nand 7019’E of the Greenwich Meridian. The mean temperature is between 270c and 280c. The two prominent climatic seasons are the rainy season, lasting from April to October, and the dry season lasting from November to March (Ofomata, 1978). The vegetation is a derived savannah type. The trees found here are usually drought resistant. Some patches of relief forest, which lie mainly on the hill tops or valley sides, are evident that this area was once densely forested. However most important parts of this area abound in grasses which form an important aspect of the rural economy for it is used for fencing and house roofing (Ugwunkwo, 1997). The primary occupation of these people is farming, although trading and civil service jobs also exist. The people of Nsukka practice the mixed cropping system. The main crops that are grown are cassava, Nsukka yellow pepper, vegetables, cocoyam, sweet potato, legumes such as cowpea and pigeon pea. Agricultural production constitutes a major source of income for a greater percentage of the population (Ugwunkwo, 1997). 3. 1 Sampling layout and procedure The green pepper seeds were grown in a nursery and then transplanted to the field. The nursery was made in a basket. White sand, manure and top soil were mixed in a ratio of 1:2:3 and then poured into the basket as the planting media. Two litres of water were applied daily before the seeds were planted. After three days the media was turned again, so as to dissipate heat and ensure uniform mixture, after which fungicide was then applied on the media surface. The seeds were planted by broadcasting and covered with saw dust. The nursery was watered daily with two litres of water until transplanting was done. Emergence began a week after planting. The green pepper seedlings were transplanted after 41-days (1-month and 10-days) from first emergence because total emergence and growth rate was slow. Four 2-metres by 1-metre beds were made in the field, each bed containing 8-seedlings, transplanted from the nursery basket, with a spacing of 50cm by 50cm between the crops. 30-litres of water per bed were applied, using a watering can, before transplant and after transplant another 7. 5-litres was applied. The four beds were then watered every day with 15 or 7. 5 litres of water per bed, depending on water availability, till the field work was completed. Three weeks after transplant 0. 568kg of N. P. K 20:20:15 were applied per bed, each plant receiving 0. 0321kg using the ring method of fertilizer application, with a distance of 5cm from the plant body. 15-litres of water per bed were applied and the beds weeded before the fertilizer was applied. Four seedlings that did not survive after transplant were replaced. Weeding was done e very two weeks using a hoe till the end of the field work. 20-days after first fertilizer application 0. 0241kg per plant of urea was applied to 8 stands which seemed to be lacking nitrogen, in terms of leaf colour and plant height compared to the other crop stands. The crops began to flower 48-days (1-month and 17-days) after transplant and 0. 0261kg per plant of N. P. K 20:20:15 were again applied to encourage proper fruiting and flowering. Harvest began three weeks after flowering with 0. 39381kg of green pepper fruits harvested collectively from the four beds on the first day of harvest. The fruits sold for 350 naira at the price of 50 naira per fruit. Harvest was done every week for 6-weeks with a total of 2. 96616kg of green pepper harvested at the end of the sixth week. The field work lasted for a total of 4-months and 2-weeks from the nursery to last harvest, although the crops were still fruiting at a diminished rate giving very little fruits that ripen too fast coupled with grasshopper infestation causing the field work to be abandoned. 3. 2 Data collection Data collection was primary. Data collected include time taken to complete each activity per day in the field: bed making, transplanting, weeding, watering, fertilizer application, and harvesting; amount of water applied, amount of fertilizer applied, weight of fruits harvested and the selling price. . 3 Data analysis Objective one was analyzed by finding out the activities carried out in the process of green pepper production such as cultural practices, method of water application, best means of fertilizer application, technique of plucking the fruits from the crops. Objective two was analyzed using gross margin analysis and objective three was achieved using descriptive statistics such as me an, mode and percentage. Gross margin is the difference between total revenue and total variable cost. GM= TR-TVC Where TR= Total revenue TVC= Total variable cost; GM= Gross margin

Response to Panther Film

Panther is a movie based on a true story accounting on activities of the Black Panther Party for Self-Defense, the organization acting from 1966 to 1982 to struggle for freedom and equality of the African Americans by using armed forces. The film starts with the description of organization’s leaders Bobby Seale and Huey Newton, two representatives of Oakland black community who grew up in poverty, racial discrimination, and government’s negligence that all black people experienced during this period (Panther).Advertising We will write a custom essay sample on Response to Panther Film specifically for you for only $16.05 $11/page Learn More Nowadays, the U.S. government is more concerned with the issues of racial discrimination that sometimes takes place, as well as the problems experienced by the ghetto regions. However, the renewal of the Black Party Community should not be premised on military actions, but on the development of strong ide alistic principles and rules supporting the culture, traditions, and social life. By founding the organization called Black Panther Party for Self-Defense, the members were strongly convinced that using armed struggle was the only way to prove the power and dominance of the black community over the white population in the United States. In fact, the movie focuses on the increasing popularity of the Black Panthers among African-American youth across the country and brings attention to other military forces in America fighting against discrimination. In fact, the violence of the organization would meet rigid opposition of the 2012 government because of significant discrepancies between socio-political situations of the two historically different periods. In particular, the current situation in the United States has changed in terms of the new military programs aimed at enhancing security of the population. Second, the racial issues have been suppressed and the President Barack Obama h as established a new order in which freedom, equality, and human rights are highly honored and respected regardless of nationality and race. Therefore, the armed confrontation would not be effective at the threshold of the twenty-first century. Additionally, due to the fact that the black population constitutes minority in the United States, the Panther Party was also a minority acting within minority groups. Therefore, their revolutionary struggle contradicted the social and economic realities of 60s and 70s of the past century. In order to change the political and ideological frame of the community, as well as confront the modern political realities, the Black Panther Community could suggest ten new rules and tenets for establishing a revolutionary Nationalist party and rethinking over new doctrines of non-violence:Advertising Looking for essay on african american? Let's see if we can help you! Get your first paper with 15% OFF Learn More The party should fight for equal access of African-American to education and job employment. The party should work on diminishing the crime levels in ghetto regions and creating new funds for low-income people. Each member of the party should adhere to the Constitutional rights and pledge for the shifts in the right that could support ethnic minorities. Weapon should not be used as the methods for struggling against racial discrimination. Using internet for mass mailing and information flow could be the leading source for supporting the position. The party should focus on such issues as collective action, black integrity, and cooperative economics. These rules should differ from Maoism and Marxism ideology. Acknowledging spirituality and culture is also among the priorities of the Black Panther community that should support any display of African culture. Each member of the part should protect the rights of African-Americans to self-determination. Departure from rigid confrontation against non-black populatio n and focus on human liberation should be the new stance for action. Greater cooperation and humanism are the main principle of the Panthers. With regard to the above-presented tenets, the Black Panther party should not premise their actions on armed struggle because of the emphasis placed on humanism and liberation regardless of race, nationality, and ethnicity. Currently, African-American community gains recognition of its rights that are similar to those established previously for the rest of the U.S. citizens. Therefore, former methods used by the community would not be self-sufficient because of the rapid shifts in the governmental principles. In particular, the government recognizes that there is an institutional racism, but it should not introduce extra emphasis on minorities groups in achieving liberation and equality. Instead, the newly organized movement should strive to establish a new framework in which all nationalities will work on developing a new community free from biases, stereotypes, and discrimination. In conclusion, the film Panther focuses on the cruel confrontation between the members of the Black Panther community and the FBI, but the leading provisions and methods used by the Panthers should be revisited to establish new doctrines free from aggression and military intervention. The new tenets of the Black Panther community should premise on human liberation, equality, freedom, and stronger emphasis on education. The poorest district should be supported with newly organized funds for national minorities. Additionally, the employment perspectives should also be introduced to allow the low-income families improve their welfare. Finally, the 9/11 events should also impose a sort of responsibility for the entire population in terms of security and protect and redirect all the power to struggle against terrorism. Works Cited Panther. Ex. Prod. Melvin Van Peebles. USA: Working Title Films, 1995. DVD. This essay on Response to Panther Film was written and submitted by user W1nterS0ld1er to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Nature, nurture human diversity and personality Essays

Nature, nurture human diversity and personality Essays Nature, nurture human diversity and personality Essay Nature, nurture human diversity and personality Essay Nature, nurture human diversity and personality Name: Course: Instructor: Institution: Date: Nature, nurture human diversity and personality Discussion 2 My personality type is reliable. I am familiar with the Myers-Briggs personality test. The purpose of this personality test is to make the psychological types theory described by C.G. Jungle understandable to people. It also makes this theory useful in people’s lives. This test shows that behavior difference is orderly and consistent. This is because of the ways people choose to perceive and judge different situations. Therefore, if people perceive and judge situation differently, then it is only realistic for them to differ in their interests, response, principles inspiration and ability. The main aim of this personality test is to recognize and appreciate the different people that exist. All personality types are the same. There is no best personality type. This test only looks for the differences and does not measure the different characters, skills or traits (Berens Nardi, 2004). This information is important to the personal and professional life since it can help individuals in shaping their careers. It also helps individuals align their personal lives with their personality types. This information can help a business in achieving more from their business teams by allowing the team members to work together and more efficiently. This test has been availed to businesses and individuals all over the world. Different studies have proved this test valid and reliable. It gives the same result when done repeatedly. An authenticated instrument gives a correct profile on an individual’s personality type. This test is used in most of the big organizations to evaluate the employees. This test is also used in group dynamics, employee training, management training, marriage therapy and personal growth. This test measures four bipolar factors. These are introversion or extraversion, thinking or feeling, intuition or sensing and judging or perceiving (Miller, Van do me McBrewster, 2010). Discussion 3: One of the theories learned about is the management theory. Douglas McGregor developed this theory. It views employee motivation. It studies the management styles and portrays two main attitudes that affect manager’s performance at the work place. These two ways are explained by two theories. These are theory X and Y. These theories ascertain the management’s role to be collecting the factors of production and skilled employees in order to achieve the company’s success. I find it interesting that theory X assumes a normal person to dislike work and always find a reason to avoid it. According to this theory, a normal person dislikes responsibility and is not ambitious. A normal person only care about himself and not the organizations success. On the other hand, theory Y states that work is a normal thing and people can achieve success if they set their minds to it. In the event of reward, employees will be more focused on achieving their objectives. However, clos e supervision should be observed by the managers in order to achieve this (Myers, 2006). This theory mainly contributes in motivating the employees. Through this, the organization achieves success since the employees observe the firms objectives. They aim at achieving these objectives since they are motivated. They also aim to satisfy their greatest personal needs through their jobs and to gain recognition. This theory is also of great importance to the present day psychology since it aids in finding out ways of making people in the organization more productive. It helps the management be able to maximize production and know how to handle the employees. This theory also helps the managers to be great bosses. Managers deal with many tasks daily. They therefore have to find ways of equally dealing with these tasks in order to achieve great productivity. Therefore, the managers who are familiar with the management theory greatly benefit from it (Miner, 2008). References Berens, L. V., Nardi, D. (2004). An introduction to the personality type code. Huntington Beach, Calif: Telos Publications. Miller, F. P., Van dome, A. F., McBrewster, J. (2010). Myers-Briggs type indicator. Beau Bassin, Mauritius: Alphascript Publishing. Miner, J. B. (2008). Management theory. New York: Macmillan. Myers, D. G. (2006). Exploring psychology: Sixth edition in modules. Princeton, N.J: Recording for the Blind Dyslexic.

An Introduction to Tax

tax rate schedule, how much federal tax will he owe? What is his average tax rate? What is his effective tax rate? What is his current marginal tax rate? Chuck will owe $14,875 in federal income tax this year computed as follows: $14,875 = $4,750 + 25%($75,000 – $34,500)). Chuck’s average tax rate is 19. 83%. Average Tax Rate = [pic]=[pic] = 19. 83% Chuck’s effective tax rate is 17. 50 percent. Effective tax rate = [pic] = [pic] = 17. 50% Chuck is currently in the 25 percent tax rate bracket. His marginal tax rate on increases in income up to $8,600 and deductions from income up to $40,500 is 25 percent. 35) [LO3] Using the facts in the previous problem, if Chuck earns an additional $40,000 of taxable income, what is his marginal tax rate on this income? What is his marginal rate if, instead, he had $40,000 of additional deductions? If Chuck earns an additional $40,000 of taxable income, his marginal tax rate on the income is 27. 36 percent. Marginal Tax Rate = [pic]= [pic] = 27. 6% If Chuck instead had $40,000 of additional tax deductions, his marginal tax rate on the deductions would be 25. 00 percent. Marginal Tax Rate = [pic]= [pic] = 25. 00% 36) [LO3] In reviewing the tax rate schedule for a single taxpayer, Chuck notes that the tax on $75,000 is $4,750 plus 25 percent of the taxable income over $34,500. What does the $4,750 represent? The $4,750 represents the income tax on $34,500 – i. e. , $850 + 15% ($34,500 – 8,500). 42) [LO3] Scot and Vidia, married taxpayers, earn $240,000 in taxable income and $5,000 in interest from an investment in City of Tampa bonds. Using the U. S. tax rate schedule for married filing jointly, how much federal tax will they owe? What is their average tax rate? What is their effective tax rate? What is their current marginal tax rate? Scot and Vidia will owe $56,654. 50 in federal income tax this year computed as follows: $56,654. 50 = $47,513. 50 + 33%($240,000 – $212,300). Scot and Vidia’s average tax rate is 23. 61 percent. Average Tax Rate = [pic]=[pic] = 23. 61% Scot and Vidia’s effective tax rate is 23. 12 percent. Effective tax rate = [pic] = [pic] = 23. 12% Scot and Vidia are currently in the 33 percent tax rate bracket. Their marginal tax rate on increases in income up to $139,150 and deductions up to $27,700 is 33 percent. 43) [LO3] Using the facts in the previous problem, if Scot and Vidia earn an additional $70,000 of taxable income, what is their marginal tax rate on this income? How would your answer differ if they, instead, had $70,000 of additional deductions? If Scot and Vidia earn an additional $70,000 of taxable income, their marginal tax rate on the income is 33 percent. Marginal Tax Rate = [pic]= [pic] = 33. 00% If Scot and Vidia instead had $70,000 of additional tax deductions, their marginal tax rate on the deductions would be 29. 98 percent. Marginal Tax Rate = [pic]= [pic] = 29. 98% 47) [LO3,LO4 PLANNING] Fergie has the choice between investing in a State of New York bond at 5 percent and a Surething bond at 8 percent. Assuming that both bonds have the same nontax characteristics and that Fergie has a 30 percent marginal tax rate, in which bond should she invest? Fergie’s after tax rate of return on the tax exempt State of New York bond is 5 percent. The Surething bond pays taxable interest of 8 percent. Fergie’s after tax rate of return on the Surething bond is 5. 6 percent (i. e. , 8% interest income – (8% x 30%) tax = 5. 6%). Fergie should invest in the Surething bond. 8) [LO4 PLANNING] Using the facts in the previous problem, what interest rate does the state of New York need to offer to make Fergie indifferent between investing in the two bonds? To be indifferent between investing in the two bonds, the State of New York bond should provide Fergie the same after-tax rate of return as the Surethi ng bond. Fergie’s after tax rate of return on the Surething bond is 5. 6 percent (i. e. , 8% interest income – (8% x 30%) tax = 5. 6%). The state of New York needs to offer a 5. 6 percent interest rate to generate a 5. 6 percent after-tax return tomake Fergie indifferent between investing in the two bonds. 1) [LO5] Song earns $100,000 taxable income as an interior designer and is taxed at an average rate of 20 percent (i. e. , $20,000 of tax). If Congress increases the income tax rate such that Song’s average tax rate increases from 20 percent to 25 percent, how much more income tax will she pay assuming that the income effect is descriptive? What effect will this tax rate change have on the tax base and tax collected? Under the current income tax, Song has $80,000 of income after tax. If the income effect is descriptive and Congress increases tax rates so that Song’s average tax rate is 25 percent, Song will need to earn to $106,666. 7 to continue to hav e $80,000 of income after tax. After-tax income = Pretax income (1 – tax rate) $80,000 = Pretax income (1 -. 25) Pretax income = $106,666. 67 Song will pay $26,666. 67 in tax ($106,666. 67 x . 25). Accordingly, if the income effect is descriptive, the tax base and the tax collected will increase. 52) [LO5] Using the facts from the previous problem, what will happen to the government’s tax revenues if Song chooses to spend more time pursuing her other passions besides work in response to the tax rate change and earns only $75,000 in taxable income? What is the term that describes this type of reaction to a tax rate increase? What types of taxpayers are likely to respond in this manner? If Song only earns $75,000 of taxable income, she would pay only $18,750 of tax under the new tax structure (i. e. , $75,000 x . 25). Thus, the government’s tax revenues would decrease by $1,250 (i. e. , $18,750 – $20,000). This is an example of the substitution effect, which may be descriptive for taxpayers with more disposable income. 60) [LO5 PLANNING] Congress would like to increase tax revenues by 10 percent. Assume that the average taxpayer in the United States earns $65,000 and pays an average tax rate of 15 percent. If the income effect is in effect for all taxpayers, what average tax rate will result in a 10 percent increase in tax revenues? This is an example of what type of forecasting? This analysis is an example of dynamic forecasting. Based on the information above, the average taxpayer pays $9,750 of tax (i. e. , $65,000 x 15%), leaving $55,250 of income after tax. A 10 percent increase in revenues would mean that the average taxpayer pays $10,725 in tax ($9,750 x 1. 0). With this new tax amount, we can solve for the tax rate that would generate this tax amount. After-tax income = Pretax income x (1 – tax rate) After-tax income = Pretax income – (Pretax income x tax rate) After-tax income = Pretax income – Tax Substituting information from the problem results in: $55,250 = Pretax income – $10,725 Pretax income = $65,975 We can use the above formula to solve for the new tax rate. After-tax income = Pretax income x (1 – tax rate) $55,250 = $65,975 x (1 – tax rate) Tax rate = $10,725/$65,975 = 16. 26% An Introduction to Tax tax rate schedule, how much federal tax will he owe? What is his average tax rate? What is his effective tax rate? What is his current marginal tax rate? Chuck will owe $14,875 in federal income tax this year computed as follows: $14,875 = $4,750 + 25%($75,000 – $34,500)). Chuck’s average tax rate is 19. 83%. Average Tax Rate = [pic]=[pic] = 19. 83% Chuck’s effective tax rate is 17. 50 percent. Effective tax rate = [pic] = [pic] = 17. 50% Chuck is currently in the 25 percent tax rate bracket. His marginal tax rate on increases in income up to $8,600 and deductions from income up to $40,500 is 25 percent. 35) [LO3] Using the facts in the previous problem, if Chuck earns an additional $40,000 of taxable income, what is his marginal tax rate on this income? What is his marginal rate if, instead, he had $40,000 of additional deductions? If Chuck earns an additional $40,000 of taxable income, his marginal tax rate on the income is 27. 36 percent. Marginal Tax Rate = [pic]= [pic] = 27. 6% If Chuck instead had $40,000 of additional tax deductions, his marginal tax rate on the deductions would be 25. 00 percent. Marginal Tax Rate = [pic]= [pic] = 25. 00% 36) [LO3] In reviewing the tax rate schedule for a single taxpayer, Chuck notes that the tax on $75,000 is $4,750 plus 25 percent of the taxable income over $34,500. What does the $4,750 represent? The $4,750 represents the income tax on $34,500 – i. e. , $850 + 15% ($34,500 – 8,500). 42) [LO3] Scot and Vidia, married taxpayers, earn $240,000 in taxable income and $5,000 in interest from an investment in City of Tampa bonds. Using the U. S. tax rate schedule for married filing jointly, how much federal tax will they owe? What is their average tax rate? What is their effective tax rate? What is their current marginal tax rate? Scot and Vidia will owe $56,654. 50 in federal income tax this year computed as follows: $56,654. 50 = $47,513. 50 + 33%($240,000 – $212,300). Scot and Vidia’s average tax rate is 23. 61 percent. Average Tax Rate = [pic]=[pic] = 23. 61% Scot and Vidia’s effective tax rate is 23. 12 percent. Effective tax rate = [pic] = [pic] = 23. 12% Scot and Vidia are currently in the 33 percent tax rate bracket. Their marginal tax rate on increases in income up to $139,150 and deductions up to $27,700 is 33 percent. 43) [LO3] Using the facts in the previous problem, if Scot and Vidia earn an additional $70,000 of taxable income, what is their marginal tax rate on this income? How would your answer differ if they, instead, had $70,000 of additional deductions? If Scot and Vidia earn an additional $70,000 of taxable income, their marginal tax rate on the income is 33 percent. Marginal Tax Rate = [pic]= [pic] = 33. 00% If Scot and Vidia instead had $70,000 of additional tax deductions, their marginal tax rate on the deductions would be 29. 98 percent. Marginal Tax Rate = [pic]= [pic] = 29. 98% 47) [LO3,LO4 PLANNING] Fergie has the choice between investing in a State of New York bond at 5 percent and a Surething bond at 8 percent. Assuming that both bonds have the same nontax characteristics and that Fergie has a 30 percent marginal tax rate, in which bond should she invest? Fergie’s after tax rate of return on the tax exempt State of New York bond is 5 percent. The Surething bond pays taxable interest of 8 percent. Fergie’s after tax rate of return on the Surething bond is 5. 6 percent (i. e. , 8% interest income – (8% x 30%) tax = 5. 6%). Fergie should invest in the Surething bond. 8) [LO4 PLANNING] Using the facts in the previous problem, what interest rate does the state of New York need to offer to make Fergie indifferent between investing in the two bonds? To be indifferent between investing in the two bonds, the State of New York bond should provide Fergie the same after-tax rate of return as the Surethi ng bond. Fergie’s after tax rate of return on the Surething bond is 5. 6 percent (i. e. , 8% interest income – (8% x 30%) tax = 5. 6%). The state of New York needs to offer a 5. 6 percent interest rate to generate a 5. 6 percent after-tax return tomake Fergie indifferent between investing in the two bonds. 1) [LO5] Song earns $100,000 taxable income as an interior designer and is taxed at an average rate of 20 percent (i. e. , $20,000 of tax). If Congress increases the income tax rate such that Song’s average tax rate increases from 20 percent to 25 percent, how much more income tax will she pay assuming that the income effect is descriptive? What effect will this tax rate change have on the tax base and tax collected? Under the current income tax, Song has $80,000 of income after tax. If the income effect is descriptive and Congress increases tax rates so that Song’s average tax rate is 25 percent, Song will need to earn to $106,666. 7 to continue to hav e $80,000 of income after tax. After-tax income = Pretax income (1 – tax rate) $80,000 = Pretax income (1 -. 25) Pretax income = $106,666. 67 Song will pay $26,666. 67 in tax ($106,666. 67 x . 25). Accordingly, if the income effect is descriptive, the tax base and the tax collected will increase. 52) [LO5] Using the facts from the previous problem, what will happen to the government’s tax revenues if Song chooses to spend more time pursuing her other passions besides work in response to the tax rate change and earns only $75,000 in taxable income? What is the term that describes this type of reaction to a tax rate increase? What types of taxpayers are likely to respond in this manner? If Song only earns $75,000 of taxable income, she would pay only $18,750 of tax under the new tax structure (i. e. , $75,000 x . 25). Thus, the government’s tax revenues would decrease by $1,250 (i. e. , $18,750 – $20,000). This is an example of the substitution effect, which may be descriptive for taxpayers with more disposable income. 60) [LO5 PLANNING] Congress would like to increase tax revenues by 10 percent. Assume that the average taxpayer in the United States earns $65,000 and pays an average tax rate of 15 percent. If the income effect is in effect for all taxpayers, what average tax rate will result in a 10 percent increase in tax revenues? This is an example of what type of forecasting? This analysis is an example of dynamic forecasting. Based on the information above, the average taxpayer pays $9,750 of tax (i. e. , $65,000 x 15%), leaving $55,250 of income after tax. A 10 percent increase in revenues would mean that the average taxpayer pays $10,725 in tax ($9,750 x 1. 0). With this new tax amount, we can solve for the tax rate that would generate this tax amount. After-tax income = Pretax income x (1 – tax rate) After-tax income = Pretax income – (Pretax income x tax rate) After-tax income = Pretax income – Tax Substituting information from the problem results in: $55,250 = Pretax income – $10,725 Pretax income = $65,975 We can use the above formula to solve for the new tax rate. After-tax income = Pretax income x (1 – tax rate) $55,250 = $65,975 x (1 – tax rate) Tax rate = $10,725/$65,975 = 16. 26%