Sunday, May 17, 2020

Biography of Jack Kilby, Inventor of the Microchip

Electrical engineer Jack Kilby invented the integrated circuit, also known as the microchip. A microchip  is a set of interconnected electronic components such as transistors and resistors that are etched or imprinted onto a tiny chip of a semiconducting material, such as silicon or germanium. The microchip shrunk the size and cost of making electronics and impacted the future designs of all computers and other electronics. The first successful demonstration of the microchip was on September 12, 1958. The Life of Jack Kilby Jack Kilby was born on November 8 1923 in Jefferson City, Missouri.  Kilby was raised in Great Bend, Kansas. He earned a B.S. degree in electrical engineering from the University of Illinois and a M.S. degree in electrical engineering from the University of Wisconsin. In 1947, he began working for Globe Union of Milwaukee, where he designed ceramic silk-screen circuits for electronic devices. In 1958, Jack Kilby began working for Texas Instruments of Dallas, where he invented the microchip. Kilby died on June 20, 2005 in Dallas, Texas. Jack Kilbys Honors and Positions From 1978 to 1984, Jack Kilby was a Distinguished Professor of Electrical Engineering at Texas AM University. In 1970, Kilby received the National Medal of Science. In 1982, Jack Kilby was inducted into the National Inventors Hall of Fame. The Kilby Awards Foundation, which annually honors individuals for achievements in science, technology, and education, was established by Jack Kilby. Most notably, Jack Kilby was awarded the 2000 Nobel Prize for Physics for his work on the integrated circuit. Jack Kilbys Other Inventions Jack Kilby has been awarded more than sixty patents for his inventions. Using the microchip, Jack Kilby designed and co-invented the first pocket-sized calculator called the Pocketronic. He also invented the thermal printer that was used in portable data terminals. For many years Kilby was involved in the invention of solar powered devices.

Wednesday, May 6, 2020

Allegory Of The Cave And The Matrix Analysis - 1986 Words

Down the Rabbit Hole â€Å"A world without rules and controls, without borders or boundaries. A world where anything is possible,† (The Matrix). These words spoken at the conclusion of the Wachowski Brothers’ 1999 film, The Matrix, by the main character Neo represent a deeper meaning and a connection to ancient literature many people viewing the film might not realize. This quote relates to a work of literature more than two millennia old, the narrative by Plato called The Allegory of the Cave. Much like how Neo must endure the stages of enlightenment to rise from the blissful ignorance controlled by the matrix in the movie, in The Allegory of the Cave Plato depicts the enlightenment of prisoners who lived in a cave for all of their lives and†¦show more content†¦Even so, Neo eventually accepts the world he lives in, and learns to how to adapt to it while dueling Morpheus in the construct and dodging bullets from an agent. Finally, at the end of the movie, Neo reaches enlightenment when he not only stops bullets, but also alters the matrix by destroying Agent Smith. Both Plato and the Wachowski Brothers used similar plot elements to depict the struggle to achieve enlightenment. Conversely, differences also exist between the plots of The Allegory of the Cave and The Matrix. While both the men in the allegory and Neo live from birth in their seclusion, The Matrix differs slightly from the allegory, as Neo has a feeling that the matrix exists, and actively tries to discover what the matrix is, while the men in the cave do not try, or even think to try to escape their bondage. Additionally, when Morpheus frees Neo from the matrix Neo has the option to stay ignorant, however he choses knowledge for himself by taking the red pill that allows Morpheus to show him â€Å"how deep the rabbit hole goes† (The Matrix). In contrast, the man in Plato’s Allegory stands freed by his captors, and is forced into the light. Finally, when Neo returns to the matrix after his enlightenment, he understands the matrix better than he did before his enlightenment. On the contrary, in the allegory the man returning to the cave from the light does not understand the shado ws any longer, and the men who never left the cave mock the enlightened manShow MoreRelatedThe Matrix And The Allegory Of The Cave Analysis1102 Words   |  5 PagesWritten over two thousand years apart, The Matrix and The Allegory of the Cave still stir up the same type of intellectual discussions over full enlightenment despite taking place in an entirely different world. Written between 380 and 360 B.C, The Allegory of the Cave, depicts a hypothetical situation in which a group of prisoners have been chained since birth only able to see the shadows casted on to the wall in front of them. They know nothing more than the shadows they see on the wall, completelyRead MoreThe Matrix And Allegory Of The Cave Analysis769 Words   |  4 Pagesboth The Matrix and Allegory of the Cave. The Matrix, written by Lana Wachowski illustrates many questions throughout. The main character, Neo, tries finding Morpheus in need of an answer to his question. What is the Matrix? Considering, Morpheus is the most dangerous man alive, he does all that he can to find him. Neo is approached by Trinity and led to the underworld to meet Morpheus. They soon realize that Neo is â€Å"The One† who can defeat the Matrix. Similarly,The Allegory of the Cave,which tookRead MoreAnalysis Of The Book Allegory Of The Cave And The Wachoskis The Matrix921 Words   |  4 PagesIn addition, the people in the allegory give up to walked out of the cave that still back to the dark. Besides in the movie, Neo found out that which the world, which he lived a long time was the in illusory world. Both of Plato’s â€Å"Allegory of the Cave† and the Wachoskis’ The Matrix are involved in this principles; however, they are having some similarities and differences that between their changes and their worlds. In the allegory, the people who lived in the cave is restrained with the iron ropeRead MoreComparing The Matrix With Readings From Plato And Descartes1023 Words   |  5 Pagescontrasting The Matrix with readings from Plato and Descartes This essay will discuss The Matrix, from synopsis of the following; The Republic by Plato, depicting the famous cave allegory, and Meditations on First Philosophy by Descartes, offering doubt that some senses are accurate. By examining these two readings, and the movie, it will allow the author to show some comparisons, and to show how they are also different as this essay indicates the world is very real. The Matrix In The MatrixRead MoreEssay on The Matrix and Plato’s Allegory of the Cave 1922 Words   |  8 Pagesand what is simply illusion brought by our subjective view of the world? But when attempting to understand the nature of our existence, about why we are here, the complexities of life often make it difficult to interpret this subject. The film The Matrix centers on this same concept that the known world is an illusion. The movies core theme of reality and illusion is definite to the humans understanding of what the true meaning of life is. Ones understanding of reality is only defined by their choiceRead MoreAnalysis of Film The Matrix Essay1575 Words   |  7 PagesAnalysis of Film The Matrix The Matrix, released at Easter in 1999, is both a piece of cinematic entertainment and a film portraying religious and philosophical allegories. 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Throughout her analysis of Plato, Irigaray is wary of the assumptions plagued when reading Plato and gives further reason for pause andRead MoreThe And Of The Cave1314 Words   |  6 Pageswith his cave allegory explained in Lecture I: Plato (Lecture I: Plato, 2015, Dr. Jung-Yeup Kim). Human beings live in a cave in which they are prisoners. In order to be set free and to leave this cave, it is primordial for them to use mental analysis, in order words their reason. However, they might risk imprisoning themselves in a blinding logic by over reasoning and over rationalizing. Hence, it is necessary to understand how the use of reason permits individuals to escape from the cave. A humanRead MoreCartesian and Platonic Philosophical Themes in The Matrix Essay2065 Words   |  9 Pagesin the movie The Matrix. It will step through how the questions from the movie directly relate to both skepticism and the mind-body problem, and further how similarly those problems look to concepts raised by both Descartes’ and Plato’s philosophies. It will attempt to show that many of the questions raised in the movie are metaphor for concepts from each philosopher’s works, and why those concepts are important in relation to how they are presented in the film. In this analysis, we will examineRead More Platos The Republic and The Old Testament Essay2260 Words   |  10 Pagesprovide us with a more acute representation of those themes and ideas than would any individual portion thereof. The Perennial Philosophy, then, is exactly the point of view I will work from as I elucidate the connections between Plato’s allegory of the Cave and the Judeo-Christian myths. Both of these accounts, I will argue, make reference to precisely the same state of wakefulness that we encountered in the Buddhist parable above, but each does it in a manner constrained by the historical and

Tuesday, May 5, 2020

Ha3042 Taxation Law ABC Ltd Samples for Students †MyAssignmenthelp.c

Question: Discuss about the Ha3042 Taxation Law. Answer: Issue The issue is to ascertain the fringe benefits liability for the employer ABC Ltd for the non-cash benefits provided to employee Alan in the income year 2017. Further, the applicability of FBT liability needs to be calculated for the given scenarios. Rule The non-cash benefits which the employer has granted to the employer for the private utilization only would be termed as fringe benefits. These benefits extend the fringe benefits liability on the employer while no incremental tax burden is levied on employee (CCH, 2013). Mobile Handset Mobile Bill In accordance to the Section 58X of Fringe Benefits Assessment Act 1986, FBT liability would not be imposed on employer, if the employer has granted the mobile handset or any electronic device to employee in regards to do work related activities. Hence, the payment of handsets bill by employer would also not create any FBT liability on employer (Barkoczy, 2015). Payment of School Fee An expense incurred in paying school fee is considered to be a private nature expense of employee. When employer has paid this amount, then FBT liability would be imposed on employer under the aegis of expenses fringe benefits (Gilders et.al., 2016). FBT liability (payment of school fee) = FBT rate * Fee amount *Gross up rate FBT rate and Gross up rate are variables that depend on the underlying income year for which computation is being performed (Nethercott, Richardson and Devos, 2016). Meal Expense When employer hosts meal for business clients, employees or associated of employee and if the location of meal is not in the office area, then meal fringe benefits would be assumed to have been extended by the employer. It is necessary that the expense incurred must be higher than $300 or else no FBT liability would arise under the provision of minor fringe benefits exemption clause (Sadiq et.al., 2016). FBT liability under meal fringe benefits would be determined with the help of two methods furnished below: Actual Method 50-50 Split Method Brief discussions of these methods are outlined below: Actual Method According to this method, whole of the amount would be taken to find fringe benefits liability. Further, when meal has been hosted for employee (or /and their partners) then tax deduction would be applicable for employer during the taxable income computation. As, a result, the employer opts for paying FBT on the complete amount (Deutsch et. al., 2016). FBT liability (Meal fringe benefits) = FBT rate* Total meal expense* Gross up rate 50-50 Split Method As the name suggest, only half of meal expenses would be taken to find FBT liabilities. Therefore, to decrease the amount of FBT liabilities and take benefits, employer adopts this method when the meal has hosted for clients as no tax deduction applicable for meal expenses on clients and thus, the intent is to reduce the overall FBT liability (Woellner, 2014). FBT liability (Meal fringe benefits) = FBT rate* 50%* Total meal expense* Gross up rate Application Mobile Handset Mobile Bill It is apparent from the given facts that employer ABC Ltd has granted a mobile handset to Alan only for work related purpose. Therefore, under the applicability of section 58X of FBTAA 1986, extension of mobile handset would not be categorised as a fringe benefit and hence, no FBT liability would be levied on employer. Similarly, the mobile bill payment would also not be a fringe benefit because Alan does not make private calls from the handset. Payment of School Fee School fees payment by employer would create FBT liability on employer because it is a expenses fringe benefit. FBT liability (payment of school fee) = FBT rate * Fee amount *Gross up rate FBT rate (for FY2017) = 49% Fee amount = $20,000 Gross up rate (GST free, type 2 goods, FY2017) = 1.9608 FBT liability (payment of school fee) = 0.49 * 20000 * 1.9608= $19,215.84 Dinner Location of dinner hosted by ABC Ltd - Thai Restaurant (outside from office) It is apparent that ABC Ltd has extended meal fringe benefits and hence, FBT liability would be applicable on employer. 1st case 20 employee and respective partners Meal expense (for 40 people) = $6600 Meal expenses (only for 20 employees) = $3300 Spending incurred per employee = $3300/20 = $165 Expense is lower than $300 and therefore, minor fringe benefits exemption would be validated and FBT would not be created on employer. 2nd case 5 employees Meal expense (for 10 people) = $6600 Meal expenses (only for 5 employees) = $3300 Spending incurred per employee = $3300/5 = $660 Amount is higher than $300 and hence, FBT liability would impose on employer. Actual method FBT liability (Meal fringe benefits) = FBT rate* Total meal expense* Gross up rate FBT rate = 49% Total meal expense = $6600 Gross up rate (GST valid, type 1 goods, FY2017) = 2.1463 FBT liability (Meal fringe benefits) = 0.49 * 6600 *2.1463 = $ 6,941.1 3rd case Clients To reduce the FBT burden, ABC Ltd would choose 50-50 Split method. 50-50 Split method FBT liability (Meal fringe benefits) = FBT rate* 50%* Total meal expense* Gross up rate FBT liability (Meal fringe benefits) = 0.49* 0.5*6600 *2.1463 = $ 3,470.6 Conclusion Based on the above ground, it can be concluded that employer ABC Ltd is liable to pay fringe benefits tax liability only for school fees and for meal. There would no FBT liability arising for mobile handset extension and its payment under section 58X of FBTAA 1986. Also, the FBT liability for meal would depend on number of head counts and invitees. Issue The issue is to comment on the nature of the proceeds received from the liquidation of tennis courts and to find whether the derived income is ordinary income under section 6(5) of Income Tax Assessment Act 1997. Rule Assessable income would be derived by the taxpayer under the two sections of ITAA, 1997. Section 6(5) The income derived by the taxpayer from ordinary income source would amount to ordinary income. There is no direct mention of sources which highlights the exact source of ordinary income. Hence, verdict of law cases would be taken into account in order to find whether the income source is from ordinary concepts or not (Barkoczy, 2015). Income received from employment of taxpayer would generate ordinary income from personal exertion. Further, any skill (having market worth) of the taxpayer which contributes to the income of taxpayer would also result in ordinary income (CCH, 2013). Income of taxpayer received through the investment would be categorised as ordinary income. This can be rent income, dividends, interest and so forth (Gilders et. al., 2016). Income of taxpayer derived from the business action would be ordinary income. Further, it is noteworthy that the income generated from hobby would not be classified as ordinary income (Nethercott, Richardson and Devos, 2016).. Therefore, it is essential to differentiate between business action and hobby of taxpayer under the provisions of TR 97/11. Generally, profit driven action by the taxpayer is considered a business activity (Sadiq et. al., 2016). Section 15(15) The assessable income could also be derived through the isolated transaction made by the taxpayer mainly with the intention to profit. Hence, when the taxpayer who has performed any activity and involved in the isolated transaction in regards to derive profit, then in such scenario, the nature of the income would be assessable income (Deutsch et. al., 2016). The leading case for the testimony of this understanding is the Westfield Limited v. FCT (1991) FCA 97 case. The pre-requisite is having profit making intention as highlighted under TR 92/3 (Woellner, 2014). Application Relevant facts Peta is the concerned taxpayer who purchased a house located in Kew. The house is having two old tennis courts (poor conditions) at the back. The purpose of Peta is to stay in the house with her family members and to construct new units on the tennis courts and to liquidate them in future to derive profits. Local tennis club was keen to purchase the tennis courts from Peta and therefore, has extended an offer which included a pre-condition that she would have to restore the courts then only will they buy the tennis courts. Peta agreed to the offer and spent nearly $100,000 in the restoration work. She restored the two tennis courts and created fencing around them. The courts then were purchased by tennis club at a total consideration amount of $600,000. There is no proof which highlights that Peta has been running a business of tennis courts restoration and liquidation. Further, she has not worked for a firm which operates the business of tennis courts improvement and selling. Hence, it can be concluded that Peta has not derived the proceeds of $600,000 from ordinary income sources (personal, exertion, investment or business). Therefore, the income is not categorised as ordinary income under section 6(5), ITAA 1997. It can be seen that she has got involved in the restoration process which has resulted in huge profits to her. In this regards, she has made an isolated transaction of $600,000 only to earn profit. Hence, the income is assessable income under the provisions of section 15(15), ITAA 1997. Conclusion It can be cited that income of $600,000 is not ordinary income under section 6-(5). However, none the less, it still would be covered under assessable income as it falls under s. 15(15), TIAA 1997. References Barkoczy,S. 2015, Foundation of Taxation Law 2015, 7thed., North Ryde: CCH Publications CCH 2013, Australian Master Tax Guide 2013, 51st ed., Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P., and Snape, T. 2016, Australian tax handbook 8th ed., Pymont: Thomson Reuters, Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. 2016, Understanding taxation law 2016, 9th ed., Sydney: LexisNexis/Butterworths. Nethercott, L., Richardson, G. and Devos, K. 2016, Australian Taxation Study Manual 2016, 4th ed., Sydney: Oxford University Press Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016 ,Principles of Taxation Law 2016, 8th ed., Pymont:Thomson Reuters Woellner, R 2014, Australian taxation law 2014, 7th ed., North Ryde: CCH Australia