Major Works Data Sheet Essay Example for Free

Major Works Data Sheet Essay MLA Book Citation: |Biographical information about author: | |Tan, Amy. The Bonesetters Daughter. New York: Putnam, 2001.|(Last Name, First. Title. Place of Publication: Publisher, original |publication date. ) |Genre: Point of View: Plot Summary Outline: (Two sentences each) | |Exposition/Background: Initial Conflict: |Rising Action: Crisis/Climax: |Falling Action: Characteristics of the genre: |Historical information about the original period of publication: | | | Characters |Name | | |Role in story | | |Characteristics (3-5 adj. ) | | |â€Å"Quote† that reveals character, (page | | |number). Then an explanation not a | | |translation. Name | | |Role in story | | |Characteristics (3-5 adj. ) | | |â€Å"Quote† that reveals character, (page | | |number). Then an explanation not a | | |translation | | |Name | | |Role in story | | |Characteristics (3-5 adj. ) | | |â€Å"Quote† that reveals character, (page | | |number). Then an explanation not a | | |translation | Name | | |Role in story | | |Characteristics (3-5 adj. ) | | |â€Å"Quote† that reveals character, (page | | |number). Then an explanation not a | | |translation. Memorable Quotes |â€Å"Quotation† (MLA citation). speaker |Significance of this quote Examples of Literary Techniques | |Choose three different techniques and quotes to discuss | |(Imagery, simile, metaphor, hyperbole, personification, onomatopoeia, oxymoron, irony, foreshadowing, etc. ) : | |â€Å"Quotation† (MLA citation). speaker |State then discuss each technique listed Describe the setting (time and place) |Mood | | |The atmosphere or emotional condition created in the reader by the piece. | | | | |State, then discuss TWO symbols |State, then discuss TWO themes | |A symbol must be something tangible or visible, |A theme is a universal idea behind a novel, or the life lesson you learned from| |while the idea it symbolizes must be something abstract or universal. |the work; it does NOT include plot details, though details should  be discussed | | |in your analysis. ) Significance of opening scene |Significance of closing scene | | | | |Additional /Personal Comments and Analysis: | | | | | |MLA List of References (List where you found information for this assignment): | |ie. Phillips, Brian and Sekaran, Shanti. SparkNotes on The Outsiders. 23 July 2006 . | |ie. Sauder, Diane. MonkeyNotes on The Outsider. 1 August 2006.

It’s Time to Legalize Embryonic Stem Cell Research Essay -- stem cell

It’s Time to Legalize Embryonic Stem Cell Research In the United States of America, people have many rights and freedoms that are respected by the Federal Government. As stated in Civil Disobedience by Henry David Thoreau: â€Å"There will never be a truly free and enlightened state until the state comes to recognize the individual as a higher and independent power† (225). In the goal to make America a truly free and enlightened state, laws have been enacted to preserve individual rights. With the furthering of medical science, the issue of individual rights vs. government regulation has been raised many times, and the right of the individual has always been held in the highest regard. This is why our government should both legalize and fund embryonic stem cell research. The free choices granted us by our laws have always had certain limitations. To maintain a balance of freedom without anarchy, our laws governing individual action prevent someone from infringing on the rights of another. John Stuart Mill states in his essay â€Å"On Liberty,† that â€Å"The only purpose for which power can be rightfully exercised over any member of civilized community, against his will, is to prevent harm to others† (390). Each individual should be free to voice certain opinions and practice certain activities, as long as they are doing no harm to others. For instance, we have the right to drive, but not to drive recklessly. We have the right to own a gun, but not to use that gun to murder somebody. We have the right to our own property, but not to someone else’s property. All of these laws were made to protect the rights of the individual from malicious actions of another, and it is by the power of the federal government that these laws are enf orced. ... ...Medical Research. Updated 20 May 2014. Retrieved 23 October 2014. . Kluger, Jeffrey., and Lemonick, Michael D. â€Å"And What About the Science?† Time Magazine. August 2011: 20-21. Mill, John Stuart. â€Å"On Liberty.† Primis II. United States of America: The McGraw-Hill Companies, Inc., 2001. Prentice, David A. â€Å"Current Clinical Applications of Adult Stem Cells.† Stemcellfunding.org. Updated 25 June 2014. Retrieved 20 October 2014. . Robinson, B.A. â€Å"Human Embryo Research: All Sides to the Debate.† Religioustolerance.org. Updated 21 May 2013. Retrieved 23 October 2014. . Thoreau, Henry David. â€Å"Civil Disobedience.† Reading, Writing, and the Humanities. United States of America: Harcourt Brace Jovanovich, Inc., 2003.

Behavioral Genetics Essay

When I’ve learned about Behavioral Genetics in Chapter 8, the first thing that came across my mind was the fantasy of having a twin. It’s crazy but it occupied my mind for quite some time. What if I had a twin? Would she be like me? I’ve always believed that identical twins share the same qualities and traits. So I surfed the net and came across Minnesota Twin Family Study (MTFS). Conducted at the University of Minnesota by competent researchers, it is by far the largest twin study in the US. One particular case of the MTFS caught my attention: ‘The Jim Twins Study’.  The twins were separated four weeks after birth to different adoptive parents who live 45 miles apart. Reunited 39 years later, the twins (both named Jim) find uncanny similarities. This incident, among many others, supports the theories of Behavioral Genetics. It couldn’t have been mere coincidence that the twins married twice, left love notes to their wives, and even suffered from migraine. Because they were raised in different adoptive families, it couldn’t have been the environment that shaped the Jim twins to have the same preferences and behavior, even ailments! Time magazine cites that in a study of 44 twins reared apart, â€Å"a high of 61% of what they call ‘social potency’ (a tendency toward leadership or dominance) is inherited† (Leo & Taylor, 1987). The biological aspect of the Jim twins’ personality has played a great part in the development of these resemblances. If I had a twin separated from me at birth, I’d like to think that she is compassionate and enjoys music and golf as well as I do. It’s in the genes, as they say. However, as much as I believe on Behavioral Genetics, I must also note that the environment also plays a central role in the development of personality. With regards to my own, it is a blend of nature and nurture. I want to be a nurse since I was a kid because I want to help people. I always thought it’s innate in me†¦that compassion for other people. But later on as I learned things in Psychology, it made me realize that it could have also been the environment I’m living in. I remember my mom taking in three extra homeless people into our household during the economy spiraled down. I am surrounded by loving and compassionate people. Another would be my love for golf and technology. My father does too, and I think he must have influenced me unconsciously to develop these preferences. Now I understand that yes, it might be the genes but likewise, it is the things that I see and observe in my everyday experiences that made the desire to help people a trait in me. Both nature and nurture have been working in me. I believe personality in general is a mix of both genes and environment. Meanwhile, there is this one particular line from Chapter 11 that I need to quote. It goes, â€Å"A joke is not funny when the forbidden impulse it disguises is not shared, or the disguise is insufficient. It is written technically but gives me a learning I will remember. Sometimes, when we joke about things, we have to make sure that the forbidden impulse must be known and shared by the listener because we might end up either sounding a loser or hurting the person concerned. I must also point out one last thing about the controversial Sigmund Freud. Sir Freud, as I’ve known him through researches and from the discussion in class, should be given due credit for his accomplishments in the field of Psychology. His theories may be controversial but there is no denying that these same thoughts helped shape, in one way or another, modern Psychology. We also have to understand that the controversy behind his sexually-oriented theories can be justified because the psychological problems of his time (early 20th century) mostly had association to sexuality. From what I’ve learned, apparently most patients who came to him had marital problems of infidelity and sex life. His encounters with these patients perhaps helped shape his theories. It would be very unfair to refer to him as an ‘ancient history well forgotten’. In fact, I find it surprisingly interesting to read about his theories that contradict some things I believe in because it opens me up to possibilities and good learning. I even think that the idea of using Freud’s theories and techniques in present day will be much useful and less controversial if there is more emphasis on the human personality rather than sexuality. The techniques of psychoanalysis, concepts of ego & id, and life & death drives, among many others are major contributions in the field of Psychology and no matter the controversies and all, we all should be thankful for Sir Freud.

Diversity and Business in the United States Essay examples

Diversity and Business in the United States The demographics of the United States are changing at a rapid pace and consequently we are observing a â€Å"transformation in the culture and buying habits of this nation.† (Robinson, Pfeffer, Buccigrossi, 2003) As a result, historically small niche markets are gaining an increasing prevalence within the U.S. marketplace and have substantially higher buying power. If companies are to continue to thrive in this modern economic environment they must be able to recognize and understand the implications of these demographic shifts. This includes the ability of a company to improve marketplace understanding as well as to implement business practices that will retain a diverse and talented†¦show more content†¦The combined buying power of people of color in the U.S. grew from a base of nearly $600,000 billion in 1990 to approximately $1.4 trillion in 2001.† (Robinson, Pfeffer, Buccigrossi, 2003) Other developing and emerging markets that are on the rise in the Un ited States include the gay , lesbian, bisexual, and transgender (GLBT) community, people with disabilities and women. Multiple studies of these groups have confirmed the increase in collective buying power from these groups. Companies on the forefront of tapping into these markets are already adapting their business strategies to target these customers and their efforts are proving to pay off in spades. For instance, marketing programs aimed at people with disabilities can target one out of every ten consumers not to mention the fact that people with disabilities come from various ethnic backgrounds and age groups etc. (Robinson, Pfeffer, Buccigrossi, 2003) As these groups continue to gain strength in numbers we will see a proportional increase in their potential buying power and marketing strategies must account and adapt for the potential of these markets. As one would expect, we are also seeing a diversification of the American workforce. While most would agree that diversity within the workforce can build a positive workplace environment, it isShow MoreRelatedThe Diversity And Cultural Diversity Management1634 Words   |  7 PagesWhich advantages do Cultural Diversity and Cultural Diversity Management have ? The complexity of the current economic climate demands creative and innovative business approaches and presents the opportunity for growth in developing markets by addressing unexpected or counter-intuitive consumer needs. Shifting demographics, increasing purchasing power of non-traditional segments and a trend towards customization present a compelling case for viewing MasterCard’s business efforts through a diverse lensRead MoreEssay on Diversity: The Ethical Choice1410 Words   |  6 PagesThe United States is one of the most diverse nations on the earth, originally conceived so, and often described as a great melting pot, as â€Å"all nations are melted into a new race of man, whose labours and posterity will one day cause great changes in the world† (St. John de Crà ¨vecoeur, 1782). Yet, despite the country’s diverse population, the workplace remains a place of inequality as women and minorities continue to earn less than their white male counterparts (U .S. Bureau of Labor Statistics,Read MoreIrish Business Essay1293 Words   |  6 PagesIrish Business Technology has made the world seem a lot smaller. There was a time when it would take days for a steamer to cross the Atlantic Ocean going from New York, New York to Dublin or Galway, Ireland. We can now make the same journey in hours by plane or connect in a video call with in seconds, for good reason too. As our economies become global, Ireland is one of the countries on Forbes list of top countries for business (Badenhausen, 2015). Ireland makes a good choice for organizationsRead MoreDiversity Within The Workplace And How Communication Is The Driving Force Behind It Essay1463 Words   |  6 PagesDiversity in the workplace and how communication is the driving force behind it. Workplace diversity can be described as â€Å"all the differences in age, gender, sexual orientation, education, cultural background, religion, and life experience† (Okora Washington, 2012, as cited in Mulkeen, 2008). 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Finally, the researcher will evaluate the company’s bottom-line rationale for diversity initiatives. Specific Aspects that Makes McDonald’s a Diverse Organization According to Royle (1999) McDonald’s is a very large multinational enterprise (MNE) and the largest food service operation in the world. Currently the company has 1.5 million workers with 23,500 stores in over 110 countries with the United KingdomRead MoreTeams : Teams Characteristics And Diversity1175 Words   |  5 PagesTeams-Characteristics Diversity Fey Aynsley, Monique McGee, Jacqueline Rasheed and Brandon J. Smith In the business world today, teams have become essential for the effective and efficient execution of business functions. While the type of teams varies across industries, each team serves a specific function within the organization. The function determines the team member composition and the duration of the team. Team duration may be permanent, part-time, or temporary. Seven standard business teams haveRead MoreDiversity in the Workplace Essay examples1414 Words   |  6 Pages Abstract This paper is aimed at providing a framework for discussion of diversity and how it pairs with demographic characteristics. It is divided into four parts. Part I represents diversity in the workforce, which reflects the rational of organizations and how they handle diversity in the occupations of their workers. Parts II characterize diversity and age, as it responds to the fact that older people have the skill set to keep them working well past retirement age. Part III denotes religionRead MoreWhat Diversity Can Make Your Company?1435 Words   |  6 Pages Diversity in the Workplace Devany Irvin Over the course of time, people from many different cultures have migrated to the United States, making our nation and workforce a melting pot of languages. According to the U.S. Census Bureau, it is estimated that currently more than 300 languages are spoken in the United States. This makes it a daily challenge for companies who provide us with our daily needs and wants, it is evident that not all companies hire one person per everyRead MoreDiversity1703 Words   |  7 PagesDiversity in Canada August 23, 2011 Abstract In this paper I will be looking at diversity in Canada and how the term of diversity is used to refer to cultural differences, how it applies to all the qualities that make people different. Diversity is shown in mutual respect and appreciation of the similarities and differences such as age, culture, education, ethnicity, experience, gender, race, religion, and sexual orientation. An environment where diversity is respected is on whereas individuals

Analysis of Arby’s Sports Illustrated Advertisement Essays

Sexual imagery has been used in advertising for a long time with a great deal of success. With the ever-increasing difficulty of advertisers to gain the attention of the media consumer, the use of both effective and ineffective sexual imagery has flourished in recent years. Some products such as perfume and clothing are relatively easy to sell with sexual imagery. Companies selling products such as fast food, however, must be more creative with their use of sexual imagery. Arby’s Roast Beef Restaurant took such a creative approach with its full-page advertisement in the 2009 Sports Illustrated Swimsuit Issue. The ad featured two of Arby’s soon-to-be released Roastburger sandwiches covered by a model’s crossed arms. The burgers†¦show more content†¦The ad was definitely targeted at the young male viewers of the Sports Illustrated Swimsuit Issue, but in pandering to this demographic, it risked alienating or offending the female viewer. Sadly, Arbyâ⠂¬â„¢s violated one of its own core values by literally reducing women to meat in the ad. According to the core values posted on their own website, â€Å"We [Arby’s] treat our customers, business partners and team as they want to be treated — with respect† (Arbys Roast Beef Restaurant, 2010). By objectifying a woman as food that can be desired and consumed, Arby’s has ignored its pledge to respect its female customers in an attempt to win the business of a larger number of male customers. Why would Arby’s risk alienating such a large group of potential customers? To answer that question, it is important to understand what Arby’s is trying to sell, and why it selected the Sports Illustrated Swimsuit Issue to advertise its product. Arby’s is a fast food restaurant chain that specializes in roast beef sandwiches, but offers a wide variety of menu items that are not typically found in the fast food market (Arbys Roast Beef Restaurant, 2010). They have positioned themselves as an alternative to the typical hamburger found in many other competing chains. Arby’s used its advertisement in the February 2009 swimsuit issue to announce a new roast beef sandwich called the Roastburger. Arby’sShow MoreRelatedMcdonalds International Marketing Analysis Essay8542 Words   |  35 PagesMKTG 4400A McDonald’s Corporation: International Marketing Analysis For: Professor Y. Pan Date: December 18, 2010 By: Saber Kanwar (209093337) Table of Contents Executive Summary McDonald’s Corporation currently markets its products across its 8 geographic segments through customizing its food items to suit local tastes and preferences. Furthermore, all advertisements are shot in 12 different languages, featuring the customized products catered to each region. However, the company’sRead MoreLodging Inductry24737 Words   |  99 Pagesrequire a courtship of sorts to purchase. Relationships include customers, distributors and suppliers. Supportive PowerPoint Slides: 1-7 to 1-17. IV. Marketing Management: Demand management. Marketing management is the analysis, planning, implementation, and control of programs designed to create, build, and maintain beneficial exchanges with target buyers for the purpose of achieving organizational objectives. The effective marketing manager is interested in shaping theRead MoreInternational Management67196 Words   |  269 Pages The revised or newly added â€Å"Integrative Cases† positioned at the end of each main part of the text were created exclusively for this edition and provide opportunities for reading and analysis outside of class. Review questions provided for each case are intended to facilitate lively and productive written analysis or in-class discussion. Our â€Å"Brief Integrative Cases† typically explore a specific situation or challenge facing an individual or team. Our longer and more detailed â€Å"In-Depth IntegrativeRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesNetworking Strategy 321 PART III Acquiring Information Systems 327 Chapter 8 Basic Systems Concepts and Tools The Systems View What Is a System? 329 329 330 Seven Key System Elements Organizations as Systems 330 334 Systems Analysis and Design 335 Business Processes 336 Identifying Business Processes 336 Business Process Redesign 336 Processes and Techniques to Develop Information Systems 339 The Information Systems Development Life Cycle 339 Structured

Social Care Reflection Paper - 1406 Words

I have worked at the same job for 4 years and only until about a year ago I built up the courage to ask for a raise that I was rightfully allowed to obtain years ago. This relates to dependencies and the unequal power struggle within men and women, and that women are encouraged to be passive instead of rebelling (Dean, 2012, p.9). In regards to care-giving, as I mentioned before I have a 7 year old sister. The cost of daycare and after school programs is quite expensive, and my family relies on the help of family and friends instead. I personally enjoyed my time spent with my grandmother growing up, and I also enjoy the time I spend with my sister when I take care of her. I pick her up at least once a CRITICAL REFLECTION PAPER†¦show more content†¦This in turn affects ECE wages and working conditions, as they are under paid and under valued for the work that they do. Historically, child care was compared to orphanages for children whose mothers were placed into the work force mostly due to being widowed (Friendly, 2009, p.3). Instead of it being seen as the high quality care and education it is, it is rather seen as a form of â€Å"babysitting†. This unfortunately impacts my decision to be involved in Early childhood care, largely due to the pay. ECE workers are experiencing capability deprivation, as they are being undermined for their work and do not receive the income that they deserve. (Dean, 2012, p.11). In my own personal experience at Early Childhood CRITICAL REFLECTION PAPER 5 Centres I know how consuming and exhausting it is to care for the children and find it shocking that people still have false ideologies of the career and do not take it seriously. These ideologies are a product of the social-conservative party s beliefs about child care, and the notion that it is the families fault if they are not able to care for their own children, not the government s. In 2006, Harper lead a campaign that introduced a $1,200 taxable annual allowance, for children up to five years of age (Friendly, 2009, p.16). This means that families received $100 a month to help pay for their child-care, which is notShow MoreRelatedThe United Kingdom s National Health Service Essay1022 Words   |  5 Pagesorganizational learning just to mention a few. The United Kingdom’s National Health Service is an organization that primarily helps citizens be in charge of their health care. The group started with the principles that quality healthcare should be available to all rega rdless of their social status, in this event, easy access to health care. NHS has over 64 million people enrolled and deals with over 1 million patients every 36 hours. 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Lastly a brief self- appraisal of my skills will be processed along with my hope to assist individuals, families and communities in a healthcare context. To introduce what health care, social work, is it’s important to examine it from a historical standpoint. DueRead MoreReflection Paper On Schizophrenia And Bi Polar Disorder954 Words   |  4 PagesReflection Paper on Schizophrenia and Bi-Polar Disorder Guest Speaker Overview I was highly interested in the topic of schizophrenia that the guest speaker gave her presentation on during our, The Helping Profession in Health Care Settings class. Debra Wuichet is a License Clinical Social Worker and is the Director of Social Services at the North Mississippi State Hospital. As the Director of the State Hospital her duties consist of intake assessments and exit planning for the patients. 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Income Tax Announcements in Budget 2017 Ireland

Question: Discuss about theIncome Tax Announcements in Budget 2017for Ireland. Answer: Introduction Every fiscal year, the government of Ireland presents the budget announcing the fiscal policy changes that involves income tax also. The finance minister of Ireland announced budget on October 11, 2016, which contains the economic and fiscal outlook of the country. Among various fiscal considerations, the taxation is one of the measure policy issues, which is considered while preparing the budget for the fiscal year. This paper discusses measure policy changes pertaining to the income tax. Further, analysis of the tax burden on a PAYE worker before and after the budget announcement has also been made. Three Income Tax Measures The Irish government announced rate cut in the income tax to extend relief to the low income earners and pay workers for the year 2017 (Moneyguideireland.com, 2016). The government has announced rate cut in various areas such as Universal Social Charge (USC) and Deposit Interest Retention Tax (DIRT). Further, the government proposed to increase the tax burden on high income earners by removing the various tax credits that were earlier allowed. However, these credits have not been removed by the government as announced in the budget for the fiscal year 2017. Apart from that the government has also reduced the income tax burden for the self employed person by enhancing the earned income tax credit from 550 to 950 (Moneyguideireland.com, 2016). There are three major areas pertaining to income tax in which the government has made changes for the fiscal year 2017. Those three major areas are universal social charge, deposit interest retention tax, and earned income tax credit (Budget, 2016). The reduction in the universal social charge has been conceived to have major impact on the peoples taxable income. The government has announced in the budget for the fiscal year 2017 that the people earning less than 13,000 will not have to pay universal social charge. Further, the slab rates of universal social charge have also been changed. From the year 2017, the taxpayers having income more than 13,000 will have to pay universal social charge at a rate of 0.50% on the first 12,012 of their income. This rate before budget announcement for the year 2017 was 1% (Revenue.ie, 2016). Further, the next slab bracket rate of universal social charge has also been reduced from 3% to 2.5% and 5.5% to 5%. However, the upper slab bracket rate of universal charge of 8% is unchanged. Further, another upper bracket slab rate of 11% has been introduced in the budget for the year 2017. Thus, the taxpayers having income more than 70,045 will continue to pay universal social charge at the rate of 8% and of the income goes beyond 100,000, this rate will be raised to 11% (Revenue.ie, 2016). Therefore, overall it could be inferred that the government has liberalized the universal social charge for the low income earners while at the same the burden for the high income earners has been increased. Following the policy of reducing the tax burden on the low income earner and enhancing it for the high income earners, the government of Ireland has also announced reduction in the deposit interest retention tax (DIRT) for the fiscal year 2017. The existing DIRT rate of 41% has been reduced to 39% for the fiscal year 2017 and the government also has plans to reduce it by 2% each year till it reaches to 33% (Budget, 2016). The DIRT represents the tax deducted in advance by the deposit takers such as banks, post offices, and credit societies. The rate cut of DIRT will have positive impact on the income and cash position of the taxpayers. After this rate cut, the deposit holders would be able to withdraw more from the interest income earned on their deposits (Budget, 2016). Apart from the above discussed changes, the government has increased earned income tax credit from existing 550 to 950 for the fiscal year 2017 (Budget, 2016). The concept of earned income tax credit introduced in the year 2015 allows tax credit to the self employed individuals and proprietary directors who are not eligible for PAYE employee tax credit. The earned income tax credit or PAYE employee tax credit is allowed to the people having low income. In order to reduce the tax burden on the low income earners, the government has enhanced the maximum limit of earned income tax credit from 550 to 950. However, it is important to note in this regard that both PAYE employee tax credit and earned income tax credit can not be allowed simultaneously (Revenue.ie, 2016). In addition to the above, the government has also enhanced the Home Carer Tax Credit for existing 1,000 to 1,100 from the year 2017 (Budget, 2016). However, this tax credit is allowable only to the marriage couple assessed jointly for the income tax purposes. The increase in the Home Carer Tax Credit reduces the tax burden for the married individuals. Further, the government of Ireland has also announced increment in the allowable interest rates on the mortgages taken on the rented house property. Prior to the budget announcement for the fiscal year 2017, the interest allowed for deduction on the mortgage was 75%, which has now been raised to 80% (Budget, 2016). This enhancement in the interest rate is purported to alleviate the tax burden on the individual taxpayer. Income of PAYE Worker Pre and Post Budget Income tax in case of a PAYE worker is computed with reference to the salary income earned during the year. The gross salary income of the PAYE worker comprises of the payments such as salary, wages, bonuses, overtime pay, commission, and holiday pay (Revenue.ie, 2016). The gross is reduced by the amount of allowable deduction to arrive at the income chargeable to income tax. As discussed earlier that the budget announced by the Irish government for the year 2017 is favourable to low income as it reduce the tax burden. On the other hand, the high income earners have been affected adversely with the increased tax burden. Computations have been shown below to demonstrate the impact of the budget announcement on the PAYE worker: Table 1: Tax position of PAYE worker pre and post budget 2017 Ireland Particulars Gross Income of PAYE worker 2017 Gross income 25,000 55,000 150,000 Pre budget Post budget Pre budget Post budget Pre budget Post budget Income tax 50 50 8490 8490 46490 46490 PRSI 1000 1000 2200 2200 6000 6000 Universal social charge 668 540 2318 2040 9542 9189 Total 1718 1590 13008 12730 62032 61679 Total savings +128 +278 +353 Note: The above computations have been made for private sector married employee having one income with no children and taxed under PAYE Full rate PRSI contributor. From the table presented above, it could be observed that the PAYE worker having income of 25,000 is able to save 128 after the budget announcement. It could further be observed that the position as regards income tax and PRSI remains the same, but the universal social charge is reduced (Budget, 2016). The position after the budget announcement could further be clarified with the help of the following example: (Mr X married having 3 children aged under 12 years) Particulars 2016 () 2017 () Gross income 46500 46500 Income tax 2050 1950 PRSI 1600 1600 Universal social charge 1493 1290 Total tax 5143 4840 Child benefit 5040 5040 Net income 46397 46700 Annual gain 303 % change (annual gain/net income) 0.65% The data presented in the table above shows that Mr X will be able to 303 in the year 2017 as a result of the budget announcement. Further, it could be observed that the income tax and PRSI liabilities are same as these were before the budget announcement. The major change is observed in the universal social charge. The table shows that the universal social charge for the year 2016 was 1,493, which is reduced to 1,290 (Budget, 2016). Moreover, the impact of budget announcement on the self employed person has also been analyzed as depicted in the table presented below: Particulars 2016 () 2017 () Gross income 60000 60000 Income tax 15040 14640 PRSI 2400 2400 Universal social charge 2593 2290 Total tax 20033 19330 Net income 39967 40670 Annual gain 703 % change (annual gain/net income) 1.73% From the data presented in the table given above, it could be observed that a self employed taxpayer will be able to save 703 in the year 2017. These savings comprise of a saving in the income tax of 400 and 303 in universal social charge (Budget, 2016). Conclusion The discussion in this paper revolves around the income tax announcements made in the budget presented by the Irish government for the year 2017. From the discussion, it could be articulated that the government has reduced the tax burden on the low income earners by altering the rates and credit limits. Further, the universal social charge has been reduced by 0.50% from the fiscal year 2017, which will also increase the net income of the taxpayers. References Budget. 2016. Ireland budget for the fiscal year 2017. [Online]. Available at: https://www.budget.gov.ie/Budgets/2017/Documents/Budget%202017%20-%20Full%20document.pdf [Accessed on: 22 October 2016]. Moneyguideireland.com. 2016. Budget 2017: What happened. [Online]. Available at: https://www.moneyguideireland.com/budget-2017-expect.html [Accessed on: 22 October 2016]. Revenue.ie. 2016. Definition of pay. [Online]. Available at: https://www.revenue.ie/en/business/paye/guide/employers-guide-paye-definition.html#section5 [Accessed on: 22 October 2016]. Revenue.ie. 2016. IT1 - Tax Credits, Reliefs and Rates for the Tax Years 2015 and 2016. [Online]. Available at: https://www.revenue.ie/en/tax/it/leaflets/it1.html [Accessed on: 22 October 2016]. Revenue.ie. 2016. Universal social charge. [Online]. Available at: https://www.revenue.ie/en/tax/usc/ [Accessed on: 22 October 2016].