An Irrigation Method For Agriculture - 2139 Words

Water is primarily irrigated; irrigated water is needed for growing the crops this planet survives and flourishes off of. There are various methods of irrigation, such as surface irrigation, drip/macro irrigation, sprinkler irrigation, and subsurface irrigation. Surface irrigation involves techniques where water is simply distributed over the soil surface by gravity. It is also the most common form of irrigation throughout the world. Drip irrigation delivers water directly to the root of a plant. This is a very effective method of irrigation because almost no water is lost through runoff or evaporation (Burt,†¦ Hardy, 2000). However, drip irrigation is rarely used by small-scale farmers, who face some of the worst water shortages, because of the high costs of this particular irrigation system (Burt,†¦ Eisenhauer, 1997). The selection of an irrigation method for agriculture is dependent on the type of crop, climate of the area, economics, water quality, energy availability, and multiple other factors (Burt,†¦ Hardy, 2000). The United States exports about one-third of all water it withdrawals in the form of crops and various other goods. Water’s necessity for survival has led to its mismanagement and thus overuse. Societies around the world are finally beginning to realize that water is very limited and must be reserved. The Colorado River used to flow 20 mil ac-ft to the Gulf of California; currently, it only flows around 7 mil ac-ft and no water reaches the gulfShow MoreRelatedSustainable Farming: An Overview. In The Past Decade Or1735 Words   |  7 Pageson the type of farm and the farmer, the sustainable farming practices used vary from farm to farm. Some sustainable farming methods include no-till farming, crop rotation, reduced volume irrigation, mixed crop-livestock farming, and vertical farming. Each method has benefits as well as draw-backs. Therefore, the feasibility of sustainable farming as a global agriculture system varies with which practices of sustainable farming are being discussed. By looking at environmental and economic studiesRead MoreConserving Water For The Future1072 Words   |  5 PagesConserving Water for the Future â€Å"Agriculture must mediate between nature and human community, with ties and obligations in both directions. To farm well requires an elaborate courtesy toward all creatures, animate and inanimate† (Wendell Berry). Farming is a delicate balance between producing the most possible from the land without destroying the land. In order for farming to be sustainable more has to be grown with less. Water conservation can be addressed in developing countries by simplyRead MoreAdvantages And Disadvantages Of Irrigation1033 Words   |  5 Pagesand negative effects of irrigation on crops or plants. Before irrigation, man satisfied his hunger by eating fruits from the forest and drinking water from natural streams. Slowly his demands grew and he felt the need of different types of food. He started cultivating, grew crops and he depended mainly on rainwater to water the crops, but nature did not favour him always. There was a need for irrigation and he started to use water from ponds, streams and rivers for agriculture. The positive effectsRead MoreAgriculture in the Nepalese Economy1588 Words   |  6 PagesAgriculture forms a dominant part of the Nepalese economy. The country has been dependent on agriculture not only as a source of income but also as the main source of food especially in rural areas. It contributes to 38.2 percent of the total GDP as of 2012 and employs around 66 percent of the total population. Historically, majority of the population lived off agriculture and the productivity rate, when compared to other countries, was much higher. However, due to the recent political instabilityRead MoreAutomatic Irrigation System Using Wsn1698 Words   |  7 PagesAutomatic Irrigation System Using WSN Akshay U. Mankar Department of Electronics and Telecommunication Engineering R. M. D. Sinhgad School of Engineering and Technology Pune, India akshaymankar3511@gmail.com Prof. Mrs. Snehal Bhosale Assistance Professor, Department of Electronics and Telecommunication Engineering R. M. D. Sinhgad School of Engineering and Technology Pune, India snehalbhosale@sinhgad.edu Abstract— An automated irrigation system is developed to optimize water use for agricultureRead MoreBenefits Of Using A Leaf Disease Detection Using Image Processing1648 Words   |  7 Pages Abstract - In agriculture research of automatic plant disease recognition is important research topic as it may prove benefits in monitoring huge arenas of crops, and thus inevitably detect symptoms of disease as soon as they seem on plant leaves, stem. The term disease is usually used only for ruin of live plants. This paper provides methods used to study of leaf disease detection using image processing. Index Terms— Automation, cellular networks, Internet, irrigation, measurement, imageRead MoreA Research Study On Leaf Disease Detection By Using Image Processing Technique1589 Words   |  7 Pages Abstract - In research of area of agriculture, automatic plant disease recognition is important research topic. It may prove aids in monitoring huge arenas of crops, and thus unsurprisingly detect symptoms of disease as soon as they appear on plant leaves, stem. The term disease is usually used only for ruin of live plants. This research provides different methods used to study of leaf disease detection by using image processing technique. Index Terms— Mobile cellular networks, InternetRead MoreWater Quality Guidelines For Agriculture1331 Words   |  6 Pagessample is deemed appropriate for drinking usage it may not be employed for other usages in industry or agriculture. Food and Agriculture Organization of the United Nations (FAO) has published the water quality guidelines for agriculture. The agriculture sector consumes about 94 percent of total annual water in Iran as the biggest stakeholder (Alizadeh and Keshavarz, 2005). Given the effects of irrigation water on soil and crops, monitoring and assessment of groundwater quality are very important. ThereforeRead MoreTime Efficient And Cost Effective1369 Words   |  6 Pages BE Computer, +9196572078552 AVCOE, Sangamner AVCOE, Sangamner rathodpooj4511@gmail.comradhikapadwal@gmail.com +919112163265 +919766698957 Abstract: Large population of India depends on agriculture field .Agriculture sector is badly affected by environment condition. The solution to this problem is polyhouse farming. Polyhouse is nothing but the greenhouse covered with simple polyethylene sheet .The function of a polyhouse is to create the optimalRead MoreMayan Civilization : Ancient Civilizations1314 Words   |  6 Pagescivilization was an advanced civilization that can be analyzed through its advancement in agriculture. The mayans like many other early civilizations were first hunters and gathers before they resorted to farming as their primary source of food. According, to the Encyclopedia Britannica, the mayan civilization would finally settle down and create their own villages. This would lead to the emergence of agriculture in their civilization. The civilization would cultivate several crops that would help them

Substance Dualism Is The Belief That The Mind And The Body...

Substance dualism is the belief that the mind and the body are separate entities, consequently, an argument for dualism is that i. minds can experience anger, ii. Nothing physical can experience anger and therefore, minds are not physical. In this examination my goal is to show that minds are physical. I will argue against the second premise, showing that the mind is the brain, which is physical. I will do so by referring to the functionalist school of thought and additionally, by examining the functioning of the brain with regard to research on neuroscience. Furthermore, I will exhibit that substance dualist Rene Descartes’ work on non-human animals is inconsistent with research that shows the existence of mental states in non-human animals, thus confirming that minds are physical. Functionalism is the belief that a mental state, such as pain, â€Å"is to have an internal state which does a certain job† (Ravenscroft, 2005, p. 50). For example, the pain that a human bei ng feels and the pain that an octopus feels may have different physical processes within the brain, but the pain is still being felt; in other words, â€Å"to be in (or have) mental state M is to have an internal state which does the ‘M-job’ (Ravenscroft, 2005, p. 51). Any mental state M is defined in terms of inputs, outputs and internal connections, and for example, the pain role’s input may be stepping on a Lego piece, the output may be cursing and finally a possible internal connection, which is the causal linkShow MoreRelatedDualism And Belief That The Mind And Brain Essay1201 Words   |  5 Pagesfor dualism, he states that humans are composed of both an immaterial substance and a physical substance. Moreland notes that there are contrasting differences between the minds and the brains and that they are ultimately separate entities. By defending dualism, Moreland seeks to make nonbelievers believe in immaterial souls, while discrediting materialism. We ca n look at the arguments in which Moreland uses to support the argument of dualism and belief that the mind and brain are separate entitiesRead MoreThe Concept of Dualism Essay1013 Words   |  5 Pagesmachinequot; form of substance dualism best solves the mind body problem. My views in this area have been influenced by my twelve years of Catholic education. The soul, or mind, depending on your level of belief, was a complete and separate entity and was the center of a human being. The body was an ambulatory device that the soul directed. The idea that the mind is a separate entity and that it is independent of the physical body is the central point of substance dualism. nbsp;nbsp;nbsp;nbsp;nbsp;Read MoreThe Theory Of Human Matter1179 Words   |  5 Pageshuman matter is normally referred to as the body. However, unlike other nonconscious objects made of matter, humans have a somewhat unique ability to create abstract opinions and thoughts. At this time we are the only species to have the ability formulate explanations for our own existence. Essentially stating that, we humans have minds . The two general aspects that make up the thing we call human are thought to be a mind and body. The brain and the mind are often mistakenly identified as one inRead MoreGraham On The Mind Body Problem1502 Words   |  7 Pages2015 Paper 2: Graham on the Mind-Body Problem The Mind/Body Problem: Dualism, Physicalism, or Both? In â€Å"The Disordered Mind†, author George Graham claims the mind/body problem to be one of the most famous problems in the history of philosophy. The mind/body problem is â€Å"the question of the place of consciousness and intentionality or of the mind in the physical world† (Graham 76). In other words, are the brain and mind two separate entities, or are they one physical entity? Graham presents two differentRead MoreDescartes Dualism And The Mind Body Theory1322 Words   |  6 PagesDescartes’ Dualism Rene Descartes dualism states that the mind and body are separate entities. The mind is a nonphysical, non-spatial substance; the mind and brain are separate existences, the brain is a part of the physical body and serves as a connection between the body and mind. Dualism is a hot topic of argument on whether the theory holds any validity or if it holds any truth. However, Cartesian dualism is a credible theory and has a lot of support to verify it. One major point in DescartesRead MoreI, Myself, And My Body1222 Words   |  5 Pagesand My Body The mind is about mental processes and thought, while the body is the physical aspects of the brain. For years, philosophers have been perplexed by the mind-body problem. The mind is about mental processes and thought, while the body is the physical aspects of the brain. The mind-body problem discusses the mind and body, along with the relationship between them. Dualists and monists are the two types of people that take a stand on the issue. While Dualism may spilt mind and body, monismRead MoreRealism : Reality And Dualism1340 Words   |  6 PagesTeena Lin PHI 1500 Fall 2017 Final Paper Reality is Dualism There are currently four major theories about the nature of reality and substance— materialism/physicalism, idealism, transcendental idealism, and dualism. Materialism is the theory that there is only the physical and material world. Idealism takes the position that reality is made up of ideas and immaterial. Transcendental idealism holds the idea that our experience of things are shaped by how they appear to us and not by what they areRead MoreDualism And Dualism Between The Mind And Body And Materialistic World Essay946 Words   |  4 PagesBoth monism and dualism, ideas debated amongst philosophers for centuries, involve trying to explain the relation between the mind and body, or if there even is such a correlation. A monist believes that a person is singular in their being. This means that monists do not distinguish the mind from the body, or even reality from the physical world, such as life after death (Schaffer 32). For a monist, reality is confined to the materiali stic world. Oppositely, there is dualism. Though there are manyRead MoreThe Argument of Dualism Essay960 Words   |  4 Pages In my mind, dualism is a more attractive view to take when considering the mind-brain issue. The idea that the mind is a separate entity and that it is independent of the physical body is the central point of dualism. One reason it appeals to me is because of my religion, my Catholic upbringing. Introspection is another good reason why dualism is a little more logical to me than materialism.. It logically explains why the mind and brain are separate. Also, the divisibility argument raisesRead MoreThe Mind Body Problem And Cartesian Dualism1024 Words   |  5 PagesJustin Pannell April 24, 2015 PHI 107 The Mind-Body Problem and Cartesian Dualism In this paper I will argue for Cartesian dualism to be the most plausible solution to the mind-body problem. Cartesian dualism argues that there is a two-way interaction between mental and physical substances. Renee Descartes, the creator of the theory, believed that a man consisted of matter, the physical things that walk and talk etc., and mind, the nonphysical substance (often correlated with the soul) that thinks

Taxation - Asset Theory - Practice and Law

Question: Discuss about the Taxation, Asset Theory, Practice and Law. Answer: Introduction: Capital gain and the capital loss from the sale of asset actually mean the difference between the cost of the assets and the sale price of the assets. If the sale proceeds are higher than cost price of the assets, then it is accounted as capital gain. The capital gain tax is considered as a part of income tax. The capital loss on the other hand cannot be deducted against normal income but can be used as a deduction against capital gains from sale of other capital assets. If the capital loss cannot be adjusted in the same accounting year, then the capital loss can be carried forward to the next year. This carried forward loss can be adjusted against the capital gain of the next year. Most personal assets are exempt from the capital gain tax, car home and furniture. The CGT does not apply for the depreciable assets used for business purpose. Australian resident if holds and property outside Australia then capital gain on the sale of the assets will be taxed in Australia as capital gain tax (Ato, 2016). Selling of home is not covered under capital gain tax. The resident taxpayer residing on the same property can claim tax exemption on the property sold. The resident individual has to dwell on it and he must have to live on that property to be eligible to claim tax exemption on the property. The definition of is dwelling is considered as following; The person and his family live in the property. The personal belongings of the family are there in the property. This should be the address where the mails are delivered. The address of the property should match with the electoral roll. The service connection for phone and gas will also be considered as proof of dwelling. The exemption on the dwelling property to the residents will be allowed in full provided the resident fulfilling the following criteria; The person and the family own the house for the full financial year. The property has not been used by the resident to produce assessable income- the person do not run a business in that property. The land area of the property should be two hectares or less The partial exemption will be allowed on the sale of the property provided the person has fulfilled the following conditions; The person and the family own the house for the part of a financial year. The property has been used to produce assessable income- the person do not run a business in that property. The land area of the property is more than two hectares (Ato, 2016). The sale of real estate and the profit arising out of the sale proceeds can be considered as the capital gain tax for the tax assessment purpose, provided the person has fulfilled the following conditions; When there is change of ownership of the property and there was no contract for that available. The acquiring entity has offered compensation. The acquiring entity becomes owner of the property. The acquiring entity after acquisition enters the property with the power of compulsory acquisition. The acquiring entity if takes possession of the property completely (Ato, 2016). If the property belongs to assesses and it was inherited by him and the property was main residence of the person who left is for the current owner of the property. The current assessee need to keep record of the cost incurred by the assessee during handover of the property. However the record is not required to be kept for the assessee if he; Inherited the dwelling property after 20August 1996 The dwelling property was main residence before inheritance. The property was not to produce income. Selling of shares is treated as other normal capital assets. When shares are sold in the market then the income generated out of the sale proceed is to be treated as capital gain and it becomes subject to capital gain tax (Ato, 2016). The capital gains can be worked out by the help of two methods one is discount method and another is indexation method. To use the indexation benefit the asset has to be acquired before 21 September 1999. Under the indexation method the base cost of the asset acquired can be indexed on the basis of consumer price index (CPI) (ATO, 2016). Indexation factor = CPI for quarter ending 30 September 1999 CPI for quarter in which expenditure was incurred The discount method can also be applied if the property belongs to a trust and to a society or to any person. The capital gain tax will be reduced by 50% under discounted method. The discount method is not applicable to companies. The tax rates in Australia are high and the standard income tax rates is applicable to the individual liable to pay tax under capital gain tax. Here in this case, Fred is a resident who signed a contract to sell his holiday home in the Blue Mountains in August last year. The sale was settled in February this year when Fred received $800,000 from the purchaser. Fred incurred legal fees of $1100 (Inclusive of GST) and real estate agents commission of $9,900 (Inclusive of GST) in relation to the sale. The holiday home in March 1987 for $100,000 and paid $2,000in stamp duty on the transfer and $1000 in legal fees. In January 1990, Fred engaged a builder to build a garage on the property for $20,000. The legal fees of $1100 and $9900 as commission will not be deducted. Sale Proceeds $ 800,000.00 Purchase Price $ 100,000.00 Stamp Duty $ 2,000.00 Legal Fees $ 1,000.00 $ 103,000.00 Improvement Cost $ 20,000.00 Indexing March, 1987 $ 45.30 August, 2015 $ 108.00 January, 1990 $ 56.20 Sale Proceeds $ 800,000.00 Less: Index cost of acquisition $ 245,562.91 Less: Index cost of Improvement $ 38,434.16 Taxable Capital Gain $ 516,002.92 Less: Loss on capital gain $ 10,000.00 Total taxable capital gain $ 506,002.92 Tax on Capital gain Tax on 180000 $ 54,547.00 After 180001 to 516002.92 $ 146,700.87 Tax Payable $ 201,248 Not Using Indexation Tax on 180000 $ 54,547.00 Tax on Rest $ 224,999.55 Total Tax $ 279,546.55 50% Exemption $ 139,773 Fred would do better if he does not do for indexation but discount model of capital gain tax calculation. Fringe Benefits Tax Fringe benefit is a payment to the employee from the employer which shall not be considered as salary or wages. According to the definition of fringe benefit tax rules, it is the benefit provided to the respect of employment. This is an effective means for the calculation of benefit provided to the employee in course of employment. The employee is entitled to receive the salary and the benefit is to be provided to the employee who has died will not be considered as fringe benefit. The term benefit and the fringe benefit has boarder meaning; the benefit includes privileges for the service (Business, 2016). This offers an employee to use a work car for the private purpose. Offering employee a cheap loan The entertainment by way of free tickets to concerts Reimbursement of some of the expenses incurred by an employee, like school fees The benefits provided in respect of the employment will not be considered as the fringe benefit and it would not be taxed. There is specific exemption allowed for the fringe benefits provided to the employees in relation to the employment. The benefits which are provided to the employee are not considered as employment benefits. The benefits will be taxed in the hands of the employee (Ato, 2016). The taxable value of the loan will not be considered as fringe benefit can be reduced in accordance with the income tax rules of Australia. The taxable value of fringe benefit will be reduced to the extent the interest is paid against the loan. If the employee uses the loan for investment in fixed interest bearing instrument, the interest received from the instrument will be reduced by the amount of interest paid by the employee. In this case the employer, Periwinkle provided Emma a car as Emma which she uses for work purposes. Emma's usage however is not restricted to work only. The cost price of the car was $33,000 (including GST). She travelled 10,000 kilometers in and the car expenses incurred of $550 (including GST). Periwinkle provided Emma loan of $500,000 at an interest of 4.45%. Out of that loan amount she $450,000 to purchase a holiday home and rest $50,000 she gave to her husband on interest free to purchase shares. Emma purchased a bathtub from Periwinkle for $1,300. The bathtub costs the company $700 to but sells it to general public for $2,600. These are the three cases which actually important to calculate fringe benefit tax. The first case is however tax exempt as the car was used for official purpose not for the personal purpose. This implies the fact that the car use will not be considered under FBT (Ato, 2016). The second and the third case will attract FBT: 1 Taxable value of the loan fringe benefit FBT Tax 28250 Deduction $500000 @4.45% 22250 FBT Benchmark Interest Rate 5.65% 6000 2 Ignoring interest rate charged on $50000 28250 at 5.65% 3 Suppose Emma had paid interest equal of Market rate FBT Tax $450000 @ 5.65% 25425 4 How much of this interest is allowable as an income tax Taxable Amount more than $50000 2225 5 Subtract amount 23200 (step4) from deductible amount (step3) 6 The taxable value 28250 Step1 minus the result from step5. Less: Interest paid on purchase of Shares 2225 Total Taxable fringe benefit 26025 The taxable fringe benefit for case two would be $26025. As in the case 3 Emma purchased a bathtub manufactured by Periwinkle for $1,300. The bathtub only cost Periwinkle $700 to manufacture and is sold to the general public for $2,600. Therefore the tax amount will be added with another $1300 ($2600-$1300). Total taxable fringe benefit to Emma would be $27325. The fringe benefit tax rate for Ending 31 March 2016 and 31 March 2017 is 49%. Therefore, Emma will have to pay tax on $27325 @ 49%. This tax amount will be added apart from the tax calculation on her salary and other income. This much value of benefit she has enjoyed for her family which was not linked to the job in any way. Therefore, there will be no exemption on offer for Emma (Ato, 2016). References: Ato, 2016. Capital gains tax. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 13 September 2016]. Ato, 2016. Fringe benefits tax rates and thresholds. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/Rates/FBT/ [Accessed 13 September 2016]. Ato, 2016. Reduction in taxable value where interest would have been deductible to employee. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Loan-and-debt-waiver-fringe-benefits/?page=8#8_8_Reduction_in_taxable_value_where_interest_would_have_been_deductible_to_employee [Accessed 13 September 2016]. Ato, 2016. Selling your home. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/capital-gains-tax/your-home-and-other-real-estate/selling-your-home/ [Accessed 13 September 2016]. Ato, 2016. The discount method of calculating your capital gain. [Online] www.ato.gov.au/General/Capital-gains-tax Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-discount-method-of-calculating-your-capital-gain/ [Accessed 13 September 2016]. ATO, 2016. The indexation method of calculating your capital gain. [Online] www.ato.gov.au/General/Capital-gains-tax Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-indexation-method-of-calculating-your-capital-gain/ [Accessed 13 September 2016]. Ato, 2016. Timing of a real estate CGT event. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/capital-gains-tax/your-home-and-other-real-estate/timing-of-a-real-estate-cgt-event/ [Accessed 13 September 2016]. Ato, 2016. What is fringe benefits tax? [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ [Accessed 13 September 2016]. Business, 2016. Fringe Benefits Tax (FBT). [Online] www.business.gov.au Available at: https://www.business.gov.au/info/run/tax/fringe-benefits-tax [Accessed 13 September 2016].