Inspector of Taxes - Free Essay Example

Sample details Pages: 5 Words: 1629 Downloads: 8 Date added: 2017/06/26 Category Law Essay Type Essay any type Tags: Act Essay Taxation Essay Did you like this example? Explain the rule in Pepper (Inspector of Taxes) v Hart [1993] AC 593, as it now applies. Evaluate its wisdom. (Look at both sides of the argument). ANSWER Introduction This paper discusses the rule established in the 1993 House of Lords case of Pepper (Inspector of Taxes) v Hart[1] and its current application. Don’t waste time! Our writers will create an original "Inspector of Taxes" essay for you Create order The rule is evaluated and conclusions are drawn. In essence, this rule of interpretation provides that where primary legislation is deemed to be obscure or ambiguous and its meaning is difficult to ascertain the courts may, where certain conditions are met, take into account statements made in Parliament by the promoters of the relevant Bill in construing and applying the legislation. The case can be considered as groundbreaking given the previous status of Article 9 of the Bill of Rights 1689, which provides: â€Å"†¦the freedom of speech and debates or proceedings in Parliament ought not to be impeached or questioned in any court or place out of Parliament..† Until the Pepper v Hart decision, the use of Hansard for the purpose that the decision advocates would have been considered to contravene the rule of Parliamentary privilege.. Article 9 has long been considered one of the great foundation principles and ultimate guarantors of Parliamentary democracy in tha t it protects members of each House of Parliament, giving them the right to completely unfettered free speech and the power to debate absolutely freely. It is submitted that there is clearly a good and strong historical rationale for this rule. When the Bill of Rights was adopted in 1689 Parliamentary democracy was in its infancy and concerns about the independence of members of Parliament was both profound and well founded. That said however, prior to the decision in Pepper v Hart there was clearly room for the adaptation of the Article 9 principle to accommodate modern conditions. Pepper (Inspector of Taxes) v Hart (1993) The case concerned a question as to the correct interpretation of a tax law provision. The statutory definition of the disputed expression was ambiguous. Relying on the wording in the Act, the Inland Revenue had imposed tax at a certain level, whereas during the Committee Stage of the Finance Bill that included the provision, in the House of Commons the Fin ancial Secretary to the Treasury suggested a different interpretation that was more favourable to the party in this case. The House of Lords ruled that clear statements made in Parliament regarding the purpose of legislation in the course of its enactment may well be used by courts so as to guide the construction of unclear statutory provisions. It is submitted that this ruling is well founded given that the use of such statements does not amount to questioning a proceeding in Parliament and therefore does not contravene Article 9 of the Bill of Rights. It can in fact be argued that quite apart from questioning or subjugating the independence of Parliament and its debating process, the courts would merely be giving true effect to exactly what was said and done at Parliament.. In Lord Browne-Wilkinson words: â€Å"I trust when the House of Commons comes to consider the decision in this case, it will be appreciated that there is no desire to impeach its privileges in a ny way.. Your Lordships are motivated by a desire to carry out the intentions of Parliament in enacting legislation and have no intention or desire to question the processes by which such legislation was enacted or of criticising anything said by anyone in Parliament in the course of enacting it. The purpose is to give effect to, not thwart, the intentions of Parliament.’ Given the principle of Parliamentary sovereignty it is hard to imagine how the ruling in Pepper v Hart could thwart the intentions of Parliament. In providing more information as to the intentions of Parliament the ruling can serve only to enhance the accuracy with which the fruit of Parliamentary endeavour is applied by the courts. Most significant is the view of Parliament itself. The Joint Parliamentary Committee on Parliamentary Privilege found the ruling in Pepper v Hart acceptable.[2] While stressing that Parliament must be diligent and vigilant in protecting free speech, and stating that every d eparture by the courts must be thoroughly scrutinised, the Joint Committee came to the conclusion that the Pepper v Hart decision was â€Å"unobjectionable†. It reasoned that this use of Parliamentary proceedings is â€Å"benign† and this finding is supported by this commentator. The Committee recommended that Parliament should not seek to disturb the decision in the 1993 case although it should remain careful to ensure that the consequences of the decision did not lead â€Å"to any general weakening of the prohibition contained in Article 9†.[3] Criticism of the Ruling in Pepper v Hart Steyn has argued that the only relevant intention of Parliament can be its intention to enact the statute exactly as printed. The necessary corollary of this simple and black letter analysis would appear to undermine the centrality of the reasoning in Pepper v Hart[4]. It can be contended that the record of Hansard does not display the will of Parliament, but merely its tho ught processes in arriving at its will and therefore there may be some substance to Steyn’s analysis. Lord Mackay dissented in the Pepper v Hart ruling. He reasoned that the effect of the ruling would be to coerce lawyers to refer to Hansard habitually in subsequent cases and that this would elongate and complicate proceedings. It is submitted that this concern has been to some extent rendered nugatory by advances in technology in recent years however. Internet searches of Hansard can now be carried out conveniently and at great speed. Lord Mackay was also concerned that the ruling might be abused by Parliamentarians aware of its consequences who are intent on manipulating the subsequent interpretation of an Act by making constant reference to some point in proceedings recorded in Hansard. Finally, Lord Mackay stressed that there was a significant risk of over-reliance on Hansard in statutory interpretation. That said however, the House of Lords, in the 2001 case of R v Secretary of State for the Environment, Transport and the Regions ex p. Spath Holme Ltd [5], stipulated that the Pepper v Hart conditions for admissibility must be strictly adhered to so as to limit the amount of Parliamentary material relied on by the courts. In the 2003 case of Wilson and others v Secretary of State for Trade and Industry the House of Lords endorsed the ruling of Pepper v Hart, confirming its parameters and accepting that its fundamental raison d’à ¯Ã†â€™Ã‚ ªtre was to oblige the executive to honour the legitimate expectations it had created. It was found: â€Å"The court is called upon to evaluate the proportionality of the legislation, not the minister’s exploration of the policy options or of his explanations to Parliament. The latter would contravene Article 9 of the Bill of Rights..† Now of course Explanatory Notes are attached to every Bill and published alongside new Acts of Parliament. In the 2002 case R (Westminster City Co uncil) v National Asylum Support Service,[6] Lord Steyn confirmed that he considered Explanatory Notes admissible even where the statute was clear. It is submitted that the most important consideration must be the determination of the will of Parliament. All other factors are subordinate to that. Concluding Commentary It is submitted that the rule in Pepper v Hart should be welcomed as an aid to the interpretation of statute. From a neutral point of view it is surely to the benefit of the overarching legal system that courts are permitted to use statements made in Parliament concerning the purpose of Bills as a means of guiding the interpretation of the ambiguous provisions of a statute. If there is clear guidance in a Bill as to the purpose of a provision it would seem nonsensical that judges are restricted from reliance upon it. The law in this regard should function as a single entity and not disparate and disengaged components. Balanced against this is the need to prese rve absolutely the freedom of Parliamentarians to speak and debate without fear or favour in the pursuit of Parliamentary business.. However, it is argued that the rule in Pepper v Hart does not represent an unreasonable or unwarranted incursion into that freedom. If Parliamentarians are sufficiently motivated to speak on a Bill in Parliament with a view to that Bill becoming an Act of Parliament they should definitely be prepared for their words later to be used in understanding the purpose or substance of the new law ultimately passed. After all, we live in an open and free democracy. There is no good reason why ambiguous statutes should be left in the abstract ether when perfectly sound guidance may be available to inform the judge in the record of Hansard. In conclusion, despite the concerns of commentators such as Steyn, the ruling in Pepper v Hart is both sound and pragmatic. The wisdom of the ruling is solid and its democratic credentials are sovereign. One wonders why it took so long in the making. Those that make our laws should be prepared to have their relevant words considered when those laws fall for application in the courts and the proper course of action is uncertain. Parliament itself has ratified the decision, and that is the acid test.. THE END EXACT WORD COUNT FOR TEXT OF ANSWER ONLY : 1524 GLOBAL DOCUMENT WORD COUNT : 1624 BIBLIOGRAPHY Bill of Rights 1689 Littleboy C., Kerry R., Pepper v Hart, House of Commons Library, SN/PC/392, 22 June 2005 Steyn J., â€Å"Pepper v Hart; A Re-examination†, Oxford Journal of Legal Studies, Vol. 21, No 1, 2001, p66. Cases as footnoted drawn from original law reports 1 Footnotes [1] [1993] AC 593. [2] Littleboy C., Kerry R., Pepper v Hart, House of Commons Library, SN/PC/392, 22 June 2005, p.3. [3] Ibid, p.3. [4] Steyn J., â€Å"Pepper v Hart; A Re-examination†, Oxford Journal of Legal Studies, Vol 21, No 1, 2001, p.66. [5] [2001] 2 AC 349. [6] [2002] 1 WLR 2956.

Change in the Character of Gilgamesh Essay - 631 Words

There once lived a king, the great king of Uruk in Mesopotamia. This great leader was Gilgamesh. His preserved epic is of great significance to modern day culture. Through Gilgamesh, the fate of mankind is revealed, and the inevitable factor of change is expressed. In the Epic of Gilgamesh, it is a great love, followed by a lingering grief that cause a significant change in the character of Gilgamesh. Before the coming of Enkidu, Gilgamesh was a man of pure power. A being of which there was no equal match, Gilgamesh boasted upon his overwhelming glory and power. This arrogance was accompanied with an extensive abuse of power, which led the city of Uruk into a state of injustice and rage. His arrogance has no bounds by day or†¦show more content†¦Upon the seal of this great friendship, Gilgamesh began to change his selfish ways. He shared with Enkidu the luxuries of kingship. Shamash, speaking to Enkidu, said, He (Gilgamesh) has made the princes of the earth kiss your feet, and now all the people of Uruk lament and wail over you(91). Setting aside his great pride and power, Gilgamesh had opened a place in his heart, and in his sumptuous life, for his beloved brother. The second significant change in Gilgamesh was caused by the loss of his brotherly companion, Enkidu. Gilgamesh couldnt bear the loss of a love so powerful. Despite his astonishing power and leadership, something in his life was missing. He wept for seven days and seven nights, in hope of bringing Enkidu back to him. Gilgamesh said, I thought my friend would come back because of my weeping. Since he went, my life is nothing. It is in this stage of the epic that we see the truly sympathetic and compassionate side of Gilgamesh. The grief in his heart had far surpassed the magnificent pride that he had previously displayed so boldly. Enkidus death left Gilgamesh frightened and confused. The despair in his heart was so great that he could not rest; would he ever be at peace? He became terrified of his own death. Puzzled and searching for answers, Gilgamesh set out on a quest for Utnapishtim. It is on this great journey that Gilgamesh learns of aShow MoreRelatedExamples Of Character Development In The Epic Of Gilgamesh1541 Words   |  7 PagesCharacters that are in stories or poems, usually the protagonist or even the antagonist, show some kind of change and characteristics throughout a story. This can include the rising or the falling of a character. You can see these changes during series of events going on in the poem; such as battles or Mofits. Character analysis shows us a timeline on where and how the character has evolved. An example of this is the ancient Mesopotamia epic poem â€Å" The Epic of Gilgamesh†. There is no known authorRead MoreEpic of Gilgamesh Essay915 Words   |  4 PagesT he Epic of Gilgamesh is one of earliest known pieces of literature. Through years of storytelling and translation, The Epic of Gilgamesh became a timeless classic. This story is believed to have originated from Sumerian poems and legends about the king of Uruk, Gilgamesh. Throughout the epic, many themes arose about women, love, and journeys and the one I would like to discuss is the theme of death. Also, I will discuss if Gilgamesh accepts morality at the end of the story and the development ofRead MoreThe Epic Of Gilgamesh And Odysseus1497 Words   |  6 PagesTHESIS STATEMENT In Greek literature, the character Gilgamesh from The Epic of Gilgamesh and Odysseus from The Odyssey by Homer can be compared by their similar journeys and differing heroic qualities. PURPOSE STATEMENT Through careful research and reasoning, Odysseus and Gilgamesh can be seen as both similar and differing characters because of their choices and changes throughout their journeys. INTRODUCTION Gilgamesh, the famous hero of The Epic of Gilgamesh and Odysseus from The Odyssey are foundRead MoreSimilarities Between Gilgamesh And Enkidu1178 Words   |  5 PagesCedric Harper World-lit Dr. Clark Gilgamesh and Enkidu In the epic of gilgamesh, Gilgamesh is a man and a God. He built high walls and had orchid fields around his city. He also wasn’t respectful. He touched women whenever he wanted to, He never gave his servants any type of love. Enkidu is a man who was created to tame gilgamesh. He was created by the Gods. The Gods wanted to tame him so they sent an equal power which was enkidu. A wild man who becomes Gilgamesh s best friend. After being visitedRead MoreAnalysis Of The Epic Of Gilgamesh 1647 Words   |  7 PagesThe Epic of Gilgamesh is a story of heroes fighting a war not in a battlefield but within their own selves and amongst each other, struggling with their own emotions and attributions to attain the best version of themselves and to fulfill the utmost quest of life. With the use of two very different yet so similar characters: Enkidu and Gilgamesh, the epic explains two aspects of same psyche, and different imageries, one of which is door, have been used in the text to explain interactions betweenRead MoreThe Heros Journey1704 Words   |  7 Pagesour class text, which involves and relates to the hero’s journey. There were two stories and characters that particularly stood out to me and which I found the most comparisons between although they were two types of heroes. Those characters were Gilgamesh, from The Epic Of Gilgamesh and Oedipus, from Oedipus: The King. Usually, in an epic, you always read about a hero. Heroes are defined as â€Å"a character that, in the face of danger and adversity or from a position of weakness, displays courageRead MoreThe Epic Of Gilgamesh And The Iliad1183 Words   |  5 Pagesepics The Epic of Gilgamesh and the Iliad, heroes Achilles and Gilgamesh have important relationships with characters that directly and indirectly give readers a look at the character we might not normally see. For the mighty demi-god Achilles, this is the warrior Patroclus, whom he has a great respect for. For the tyrannical King Gilgamesh, this was Enkidu, the hairy man sent by the gods. The relationships that these characters have with their companions open these characters up for readers, andRead MoreEssay about Comparing The Epic of Gilgamesh with The Odyssey1262 Words   |  6 Pages The Epic of Gilgamesh and The Odyssey both are held in high respect by literature analysts and historians alike for the characterization of t he hero and his companion, the imagery brought to mind when one of them is read, and the impressive length in relation to the time period it was written in. The similarities that these two epics share do not end with only those three; in fact, the comparability of these works extend to even the information on the author and the archetypes used. However, TheRead MoreThe Odyssey And The Epic Of Gilgamesh Essay1193 Words   |  5 PagesWhen it comes to the realm of epic poetry, and hero-like characters in literature, the two works The Odyssey and the Epic of Gilgamesh can be compared and contrasted in different ways. The Odyssey and the Epic of Gilgamesh can be compared as expressions of searches for the meaning of life through knowledge. The two stories are somewhat mirrors in this manner. Throughout each story, the characters Odysseus and Gilgamesh show growth and change. The Odyssey can be summed up by stating how the greatRead MoreGilgamesh Character Analysis759 Words   |  4 Pagesto retrieve it? This is an attribute that perfectly describes the character of Gilgamesh. Gilgamesh is the main character of the ancient Uruk epic that is known as the epic of Gilgamesh. He experiences a lot of hardship and tribulations throughout the story. Some of the things are the loss of his â€Å"brother† Enkidu, which makes him want to become Immortal, the death of Humbaba This changes him in many different ways, like how he changes the way he acts from acting like a god to a noble and fair king

Saudi Student Organization; Objectives Free Essays

Just like any other organizations for international students in the university, we aimed to provide family oriented environment for our members. We are genuinely inviting other Saudi students therefore to get involved with â€Å"The Saudi Student Organization at USI†, as we firmly believe that our common culture and social orientation will help us to work more effectively as family and organization. This organization will represent Saudi culture, civilization and history and link them to other USI students of whatever nationality. We will write a custom essay sample on Saudi Student Organization; Objectives or any similar topic only for you Order Now Furthermore, this organization will help strengthen the social bonds of Saudi students as we are going to redefine the common misconceptions about us. Basically one of its objectives is to increase the members’ understanding towards Saudi and Middle Eastern cultures and to provide them with better understanding with American culture as well. In this way, Arabic students will be able to cope and adjust to the American culture easier and faster. Since, we are anticipating an increasing number of students from Saudi Arabia; we are also aiming to increase the number of our members in SSO. Assuredly, this organization will respond effectively to the members’ special needs and to ensure smooth and positive integration and relationship between other students in the campus. The Saudi Student Organization will provide many opportunities to students from Saudi Arabia and the like to share the beauty and authenticity of their culture and tradition and thus engaging in meaningful and educational dialogues with American students and others. Apparently, the main objective of this is to increase mutual understanding among individuals inside the campus. Furthermore, to be involved in this organization will give the Arabic students opportunities to continue fulfilling and practicing their tradition and religion within their co Arabic members who share the same beliefs. Therefore, there will never be a sense of isolation in this organization since every member can always find something or someone to relate to. They can always accumulate updates towards their culture within the organization and can share ideas and thoughts on how to reaffirm their identity in a foreign country like United States. Meanwhile, SSO will also represent and address the concerns of its members in the administration. Thus, SSO guarantees its members that they always have a voice through their support group. New members, that are those who just came from their country of origin, will be guaranteed that they will acquire enough orientation through SSO about the university as a whole; its culture, trends, academic pattern and sense of community. Furthermore, members will be exposed too to various activities of the university inside and outside. In this way, they can widen their experiences towards different culture and people and as a result they will have more chance to widen their social network, learning and wisdom. Apparently SSO will guarantee its members that learning will not stop within the confinement of the four corners of the classroom but rather SSO will assure them that we will provide them free learning activities and experiences. These objectives will make the members more tolerant and flexible in a society where there is an apparent diversity of culture and different set of belief system. Aside from the aforementioned objectives, SSO will also help its members to develop their leadership skills and self esteem and to explore their full potentials. This will be beneficial for the application of their profession in the future. Interestingly, joining SSO will be a good and wise investment for future endeavors. Members will also be exposed to different kinds of experiences that will even give them many opportunities to help people through sharing and camaraderie. In the future, they will become tolerant and flexible individuals who are prepared to face different kinds of circumstances. Throughout these objectives, SSO conclusively encourage its members to be globally competitive to ensure success not just materially but socially, spiritually and intellectually. We are thus encouraging our co Saudi students to join Saudi Student Organization (SSO) as we want you to experience the fulfillment of our goals and objectives. How to cite Saudi Student Organization; Objectives, Essays

Silver Wedding By Vernon Scannell Essay Example

Silver Wedding By Vernon Scannell Paper A poem that I feel relates to the topic of Marriage and Birth and Death is Silver Wedding by Vernon Scannell. This poem deals simultaneously with the themes of marriage and death. The poem is about Vernons feelings in the aftermath his Silver Wedding anniversary. He starts with a very dramatic, depressing introduction. The party is over This is meant both literally and metaphorically as it suggests his marriage is over, also the dull, melancholic tone of the introduction emphasizes the death of his marriage. Another line that continues the dull depressing theme is Outside a black wind grieves The personification of the wind also suggests death because it is like the wind mourns for his marriage and also the colour black relates to a funeral and symbolises death. The introduction also has a sarcastic tone because it is supposed to be a joyous time of celebration but the poets words suggest that he is reflecting on his marriage and feeling a sense of regret. And yet I find I have scant knowledge of youths ebullient song this further confirms the sense of regret as it shows he feels that his youth was short lived or even lost through taking on the responsibility of marriage too young. We will write a custom essay sample on Silver Wedding By Vernon Scannell specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Silver Wedding By Vernon Scannell specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Silver Wedding By Vernon Scannell specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The poets words in stanza 3 emphasize the idea that his marriage dyeing is also affecting his children in a negative way. David, my son, my loved rival suggest that he is competing with his son for the love of his wife, the tone also suggests jealousy because his wife pays more attention to his son than him. And Julia, my tapering daughter this shows that she is Laura McLean rowing up and distancing herself from him, they are gradually getting less close and just like him and his wife their relationship is dyeing. I turn their wine to water. The tone of sarcasm is used here once again because it reverses the well-known phrase water to wine. It shows that he feels he is making their enjoyment tasteless and spoiling their lives and worsening the situation through his relationship with his wife. Another tone adopted by the poet is a cold tone against his wife. And Helen, my partner of all these year, He uses the word partner to show that she is no longer considered a lover. My sack of sighs suggests she is a burden to him, and the alliteration and onomatopoeia used in this sentence emphasizes the fact that she complains all the time but yet she still hurts, I think she loves him still but hurts because their love is fading away. With injured, bovine eyes. Another piece of evidence that he no longer considers her a lover is there must have been passion once this shows that there is no real physical contact anymore, maybe because of an indifference or because they are antagonistic towards one another. But neither she nor I could bear to have its ghost come prowling from its dark and frowsy lair. I think this is an important sentence in the theme of death and marriage because it shows that none of them could stand any physical contact, and he compares their love to a ghost, something rotten, decomposing, dead, buried and gone. I feel that this strongly emphasizes how dead their marriage is because he compares it to a ghost, something that no longer exists in real life. In stanza 6 the poets word choice suggests that they are only still together because of their marriage vows, and because of familiarity. And we, to keep our nuptials warm, still wage sporadic fireside war this shows that they keep their relationship interesting with arguments, but each of their Laura McLean words are like bullets, but the arguments have become that regular they are numb to each others insults. Numb with insult each yet strives to scratch the other raw. The writers violent language paints a picture in words of the strong verbal battle between him and his wife. Also the conversion of the word raw to war in the second and fourth lines this draws attention to the strangeness of the way they keep their relationship going. In the final stanza the writers language confirms that he has never been happy in his marriage. Twenty five yeas weve now survived the word survived shows that it has been a struggle, it has been something that he hasnt enjoyed. Im not sure either why or how here the writer seems surprised, he doesnt quite understand why his marriage lasted so long because he feels it was dead long before their silver wedding anniversary. Finally the last two lines the writer used a ply on words with A wreath of quarrels set he uses the irony here to show a play on the laurel wreath given to victors. In a way he is questioning himself here. Is there a victor? Will anybody win? The final line also shows hat the poet is getting older and more stressed, the relationship has taken its toll on him physically, mentally and emotionally. On my tired and balding brow I think that this poem of reflection is the writer questioning himself on why he is keeping something going that clearly died a long time ago.

Sediment Grain Size Chart for Rocks

Sediment Grain Size Chart for Rocks The grain sizes of sediments and sedimentary rocks are a matter of great interest to geologists. Different size sediment grains form different types of rocks and can reveal information about the landform and environment of an area from millions of years prior. Types of Sediment Grains Sediments are classified by their method of erosion as either clastic or chemical. Chemical sediment is broken down through chemical weathering  with transportation, a process known as corrosion, or without. That chemical sediment is then suspended in a solution until it precipitates. Think of what happens to a glass of saltwater that has been sitting out in the sun.   Clastic sediments are broken down through mechanical means, like abrasion from wind, water or ice. They are what most people think of when mentioning sediment; things like sand, silt, and clay. Several physical properties are used to describe sediment, like shape (sphericity), roundness and grain size. Of these properties, grain size is arguably the most important. It can help a geologist interpret the geomorphic setting (both present and historical) of a site, as well as whether the sediment was transported there from regional or local settings. Grain size determines just how far a piece of sediment can travel before coming to a halt.   Clastic sediments form a wide range of rocks, from mudstone to conglomerate, and soil depending on their grain size. Within many of these rocks, the sediments are clearly distinguishableespecially with a little help from a magnifier.   Sediment Grain Sizes The Wentworth scale was published in 1922 by Chester K. Wentworth, modifying an earlier scale by Johan A. Udden. Wentworths grades and sizes were later supplemented by William Krumbeins phi or logarithmic scale, which transforms the millimeter number by taking the negative of its logarithm in base 2 to yield simple whole numbers. The following is a simplified version of the much more detailed USGS version.   Millimeters Wentworth Grade Phi (ÃŽ ¦) Scale 256 Boulder –8 64 Cobble –6 4 Pebble –2 2 Granule –1 1 Very coarse sand 0 1/2 Coarse sand 1 1/4 Medium sand 2 1/8 Fine sand 3 1/16 Very fine sand 4 1/32 Coarse silt 5 1/64 Medium silt 6 1/128 Fine silt 7 1/256 Very fine silt 8 1/256 Clay 8 The size fraction larger than sand (granules, pebbles, cobbles. and boulders) is collectively called gravel, and the size fraction smaller than sand (silt and clay) is collectively called mud.   Clastic Sedimentary Rocks Sedimentary rocks form whenever these sediments are deposited and lithified and can be classified based on the size of their grains. Gravel forms coarse rocks with grains over 2 mm in size. If the fragments are rounded, they form conglomerate, and if they are angular, they form breccia.Sand, as you may guess, forms sandstone. Sandstone is medium-grained, meaning its fragments are between 1/16 mm and 2 mm.  Silt forms fine-grained siltstone, with fragments between 1/16 mm and 1/256 mm.  Anything less than 1/256 mm results in either claystone or mudstone. Two types of mudstone are shale and argillite, which is shale that has undergone very low-grade metamorphism.   Geologists determine grain sizes in the field using printed cards called comparators, which usually have a millimeter scale, phi scale, and angularity chart. They are especially useful for larger sediment grains.  In the laboratory, comparators are supplemented by standard sieves.

Amazon Self-Publishing Royalties Heres What You Need to Know

Amazon Self-Publishing Royalties Heres What You Need to Know Amazon Self-Publishing Royalties and Costs: Here's What You Need to Know If you’re reading this post, you’re probably already familiar with Kindle Direct Publishing (KDP), Amazon’s self-publishing service for indie authors. But you may be somewhat less familiar with the mechanics of Amazon self-publishing royalties: how much authors get paid, when they receive payments, and of course, how much Amazon takes out of those payments for things like printing/delivery costs.We’ll answer cover all these topics and more in our pithy primer on Amazon self-publishing costs and royalties! Let’s start with one of the most commonly asked questions, for KDP authors wondering when they can expect their share of profits. Everything you ever wanted to know about Amazon royalties! 🠤‘ When does Amazon pay royalties to authors? 🕑Amazon starts paying royalties 60 days after the first sale is made, with further payments coming through every month. Depending on where you do your banking, you can elect to be paid through direct deposit - also known as Electronic Fund Transfer (EFT) - wire transfer, or check. However, no matter which avenue you go down, there’s no way to receive your royalties any sooner than 60 days. So if you have bills to pay, make sure you’re not counting on your royalties coming in right away.In terms of which payment method is best for you, you should know that there’s no payment threshold for direct deposit. For check and wire payments, you’ll be paid only after you make a certain amount in royalties (for instance, $100 in USD and CAD and  £100 in the UK). See the full list of payment thresholds here.Now let’s talk about the program’s ebook and print royalty plans - which, as you can imagine , are pretty different from one another.How do ebook royalties work? 📠±Amazon offers two ebook royalty plans: the 70% option and the 35% option. To be eligible for the 70% plan, you’ll need to do all of the following:Publish something that’s not in the public domain.Price your ebook between $2.99 and $9.99. This price also needs to be at least 20% lower than the lowest list price for a print version.Pay for file delivery. This doesn’t require any extra effort on your part - the delivery fees are automatically deducted from your royalty payments.Keep in mind that only books sold to customers in certain countries are eligible for the 70% plan. Additional copies sold outside those territories will go on the 35%. Don’t worry, the 70%-eligible territories include all the big Anglophone markets - the US, UK, Canada, Australia, and New Zealand - in addition to several others, primarily in the EU. If you enroll in KDP Select, the list expands to include Brazil, India, Japan, and Mexico.How do print royalties work? 📘For those thinking about self-publishing a print book, Amazon offers two distribution tiers for self-published paperbacks. Each comes with its own royalty structure, and in both cases, the cost of printing the book is deducted from royalty payments.If you go through the regular Amazon-only distribution channels, you can expect 60% of the list price for every paperback sold. But if you distribute your book through Amazon’s Expanded Distribution plan to non-Amazon retailers, like Barnes Noble and Books-a-Million, you’ll be looking at 40% instead. (In lieu of opting into this plan, we recommend using IngramSpark for expanded distribution. You can read more about why here.)The cost of self-publishing on Amazon 💠°Unlike vanity presses, which make authors pay for publication, Amazon won’t charge you any money upfront to self-publish your book. Instead, delivery costs (for ebooks) and print ing costs (for paperbacks) are subtracted from your royalties. Let’s break the cost of Amazon self-publishing down below.What are the ebook delivery costs?If you’re on the 70% royalty plan, ebook delivery costs will be deducted from your royalty payments. They vary depending on the currency used. For instance, you’re looking at $0.15 per megabyte in USD and CAD, and  £0.10 per megabyte in GBP. This cost is waived if you select the 35% royalty plan - which may be a boon if you want to set a high price for your book anyway (as the 70% royalty plan requires it to be lower than $9.99).What are the paperback printing costs?As for the printing costs associated with self-published paperbacks, those depend on A) your book’s page count, and B) whether you choose to print in black-and-white or in full color. Don’t worry, you won’t have to figure this out yourself - Amazon calculates your printing cost and displays it for you as you’re uploa ding your book to the platform. It will also suggest a minimum list price to ensure that your book sells for enough to cover the cost of printing.Your printing cost is calculated according to the following formula (where fixed cost depends on your page count and ink type):Fixed cost + (page count x cost per individual page)You can find fixed costs in USD in the following table:Paperback specificationsFixed costAdditional cost per pageBlack ink with 24-108 pages$2.15 per bookNoneBlack ink with 110-828 pages$0.85 per book$0.012 per pageColor ink with 24-40 pages$3.65 per bookNoneColor ink with 42-500 pages$0.85 per book$0.07 per pageTo give you a sense of how the calculation works, Amazon would charge $4.45 per copy to print a 300-page paperback in black-and-white, because $0.85 + (300 x $0.012) = $4.45. You can read more about Amazon printing costs here.What about other costs?Of course, the print and delivery costs that come out of your royalties don’t include all the optional expenses you may incur if you want to put out a high-quality, professional-looking volume. The full suite of services like editing and cover design can set you back a couple thousand dollars. And that doesn’t even factor in marketing costs - which can include Facebook advertising, Amazon’s native ads, and any other external promotions you want to run.This doesn’t mean it’s impossible to save when self-publishing. For instance, while you may have had to pay for typesetting previously, apps like the Reedsy Book Editor allow you to format your book for free. There are also some book promotion services that will list your book free of charge, though keep in mind their submissions can be competitive. If you really want to cut costs, you can even self-edit and design your own cover, though we wouldn’t recommend this unless you already know a lot about design.At the end of the day, the best way to save on self-publishing is to stay informed. The more yo u know about the costs, royalties, and other aspects of various publishing plans, the more cost-effective (and generally effective!) your path will be. To that end, here are a few more resources you might want to check out:How Much Does It Cost to Self-Publish a Book in 2019?The 13 Best Self-Publishing Companies of 2019What Is the Best Service for Print on Demand Books?The Complete Guide to Ebook DistributionWe hope this post helped you understand Amazon self-publishing royalties and costs a little better! However, if you still have questions, leave them in the comments and we’ll answer to the best of our ability.

WAN Technology Research Paper Example | Topics and Well Written Essays - 250 words

WAN Technology - Research Paper Example Moreover, like any business ABC Inc cannot afford problems with the network connectivity due to low reliability since it would affect the customers and the business directly. Given the constraints on security and reliability there is little doubt that the solution for ABC Inc is a private WAN connection. A dedicated private WAN would cost ABC Inc far more than using packet switched connectivity. It is common for multiple businesses to be using the same private WAN with packed switched connectivity since it affords the amount of reliability and security needed by businesses without entailing the extra cost of a dedicated private WAN (O’Brien & Marakas, 2009). Moreover, it is highly likely that the private WAN used by ABC Inc would utilize the frame relay protocol since it is more widely implemented than the X2.5 protocol (Cisco, 2012). Using frame relay protocol would provide ABC Inc the required amount of reliability and security for its private WAN