Edward Teller and the Hydrogen Bomb

What we should have learned is that the world is small, that peace is important and that cooperation in science... could contribute to peace. Nuclear weapons, in a peaceful world, will have a limited importance. -Edward Teller in CNN interview Significance of Edward Teller Theoretical physicist Edward Teller is  often referred to as the Father of the H-Bomb. He was part of a group of scientists who invented the atomic bomb as part of the  U.S. government-led  Manhattan Project. He was also the co-founder of Lawrence Livermore National Laboratory, where together with Ernest Lawrence, Luis Alvarez, and others, he invented the hydrogen bomb in 1951. Teller spent most of the 1960s working to  keep the United States ahead of the Soviet Union in the nuclear arms race. Tellers Education and Contributions Teller was born in Budapest, Hungary in 1908. He earned a degree in chemical engineering at the Institute of Technology in Karlsruhe, Germany and received his Ph.D. in physical chemistry at the University of Leipzig. His doctoral thesis was on the hydrogen molecular ion, the foundation for the theory of molecular orbitals that remains  accepted to this day. Although his early training was in chemical physics and spectroscopy, Teller also made substantial contributions to diverse fields such as nuclear physics, plasma physics, astrophysics, and statistical mechanics. The Atomic Bomb It was Edward Teller who drove Leo Szilard and Eugene Wigner to meet with Albert Einstein, who together would write a letter to President Roosevelt urging him to pursue atomic weapons research before the Nazis did. Teller worked on the Manhattan Project at the Los Alamos National Laboratory and later became the labs assistant director. This led to the invention of the atomic bomb in 1945. The Hydrogen Bomb In 1951, while still at Los Alamos, Teller came up with  the idea for a thermonuclear weapon. Teller was more determined than ever to push for its development after the Soviet Union exploded an atomic bomb in 1949. This was a major reason why he was determined to lead the successful development and testing of the first hydrogen bomb. In 1952, Ernest Lawrence and Teller opened the Lawrence Livermore National Laboratory, where he was the associate director from 1954 to 1958 and 1960 to 1965. He was its director from 1958 to 1960. For the next 50  years, Teller did his research at the Livermore National Laboratory, and between 1956 and 1960 he proposed and developed thermonuclear warheads small and light enough to be carried on submarine-launched ballistic missiles. Awards Teller published more than a dozen books on subjects ranging from energy policy to defense issues and was awarded 23 honorary degrees. He received numerous awards for his contributions to physics and public life. Two months before his death in 2003, Edward Teller was awarded the Presidential Medal of Freedom—the nations highest civil honor—during a special ceremony conducted by President George W. Bush at the White House.

Key Pieces of Major Declaration Essay Samples Culp Georgetown

Key Pieces of Major Declaration Essay Samples Culp Georgetown In a market economy, to attain efficiency, the resources have to be allocated in such a manner they are readily available to various users at different geographic locations. To comprehend how women are portrayed as activists, it is essential to have knowledge on the plot of the film. Selecting a great topic for your essay is among the most significant and frequently tricky parts for many students. You may trust us to supply expert aid for many of your academic writing needs. Major Declaration Essay Samples Culp Georgetown - the Story As soon as your writing is finished, make certain to have an editor review your essay for you. First and foremost it's essential to be certain that you comprehend the essay question fully and your essay answers each part of the question adequately. Qualities of a very good persuasive essay topic The topic needs to be specific. 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The simplest way to decide on the form of an essay is to realize the writer's point of view. Just stick to the guidelines stated above, and you will be well on your way to writing a fantastic persuasive essay. A persuasive essay needs to be able to grab the interest of the folks reading it easily. The target of a persuasive essay is to convince your readers your viewpoint is the ideal viewpoint. If you're already on the lookout for persuasive essay examples online, you most likely have a somewhat vague idea about how to begin writing. Trying to persuade your teacher may be quite exhausting. Essay writing is often practiced is schools. Generally, students are requested to compose assignments which take between 30 minutes and a complete hour. First-year students otherwise enter the College as Undeclared students, employing the initial and second year to learn more about the curriculum seeking their selection of major. 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Italy Tax System Free Essays

Faculty of Business and Management, Brno University of Technology INTERNATIONAL AND EUROPEAN BUSINNES LAW Tax system in Italy 2009/2010 Taxation in Italy The taxation system in Italy is administered by the Agenzia delle Entrate (Revenue Agency) which is the national legal authority for taxation. Taxation of an individual’s income in Italy is progressive. In other words, the higher the income, the higher the rate of tax payable. We will write a custom essay sample on Italy Tax System or any similar topic only for you Order Now There are reduced rates of tax and tax exemptions available to certain income earners. The liability for Italian income tax depends on where a person is domiciled. A domicile is usually the country we regard as the permanent home and where we live most of the year. A foreigner working in Italy for an Italian company who became resident in Italy and has no income tax liability abroad is considered to have a tax domicile in Italy. A person can be resident in more than one country at any time, but can be domiciled only in one country. The country of domicile is important regarding inheritance tax, as there’s no longer any inheritance tax in Italy. Generally, person is considered to be an Italian resident and liable to Italian tax if any of the following applies: †¢The person has permanent home in Italy; †¢He/She stays at least 183 days in Italy during any calendar year †¢Person carries out paid professional activities or employment in Italy, except when secondary to business activities conducted in another country; †¢The centre of person’s economic interest in in Italy If the person is registered as a resident in a comune, he/ she is liable to pay income tax in Italy. If a person moves to Italy to take up a job or start a business, he/she must register with the local tax authorities soon after the arrival. This is done at a local tax office. An individual is also liable for tax on his income as an employee and on income as a self-employed person. Tax will be payable on income earned in Italy and overseas by an individual who meets the test of a â€Å"permanent resident† of Italy. A foreign resident who is employed in Italy pays tax only on income earned in Italy. It is important to point out as regards taxable income from outside Italy, that a â€Å"tax credit† is granted for tax deducted outside Italy. In the case of income from a salary, the employer is obligated to deduct the amount of tax payable on a monthly basis. A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The taxation system in Italy is divided into two categories: Direct taxes * IRPEF or IRE: Imposta sui Redditti delle Persone Fisiche ( Personal Income Tax) * IRPEG or IRES: Imposta sur Redditi delle Persone Giuridiche (Corportation Tax on the Income of limited liability and joint-stock companies – SRL or SpA) * IRAP: Imposte Regionale sulle Attivita Produttive (Regional Tax which applies to the value of goods and services) Italy Personal Income Tax rates in year 2009 * 23%0 – 15,000(EUR) * 27%15,001-28,000(EUR) * 38%28,001-55,000(EUR) * 41%55,001-75,000(EUR) 43%75,001 and over (EUR) Capital Gains Tax in Italy For individuals capital gains are generally added to the regular income. †¢The rate of tax payable on capital gains from shareholding is 12. 5% for non-qualifying shareholding of up to 25% in a company. †¢For the purpose of calculating a capital gain, the gain is decreased in line with the rate of increase in inflation, from the date of purchase to the da te of sale. In regard to capital gains in a corporation, identical relief is allowed at the rate of increase in the Index. †¢Companies pay 27. 5% tax on capital gains. In sale of participation, 95% is tax exempt, subject to certain conditions. Italy Reporting Dates and Payment The tax year in Italy ends on December 31st. Advance payments of tax are made on the following basis. †¢ An Individual – An individual whose only income is from a salary is not obligated to file an annual tax return. His employer deducts tax from the employee and transfers the payment immediately to the tax authorities on a monthly basis. †¢ A Self-Employed Individual is obliged to pay 100% of the tax forecast for a year, or an amount that is the equivalent of 98% of the tax paid in the previous year. The pre-payment is made in two installments. 40% of the total is paid by June 20th and the remaining 60% is paid on November 30. The date for filing an annual return for an individual is July 31. Fines are imposed for arrears in filing an annual return at the rate of 120% – 240% of the tax, depending on the length of time that the return is in arrears. †¢ A Limited Company – A limited company is obligated to submit Financial Statements within 30 days of the date of approval of the Statements. Up until the date of approval of the Statements, the Company is obligated to pay the amount of tax due for the previous year as well as 40% of the advance on account of the tax forecast for the current year. Italy Deduction of Tax at Source Italy Taxation of Employees As regards employed persons, the employer is obligated to deduct tax at source from an employee and to make additional contributions to social security. Italy Social Security †¢An employed person – th e employer’s contribution is around 30% of the salary and the employee’s contribution is around 10% of the salary. A self-employed person – the rate of payment is between 17%-25. 7% with an upper limit that changes from year to year. Indirect taxes * IVA (VAT) * Imposta di Registro (Registration Tax) * Imposte Ipotecarie e Catastali (Mortgage and Land Registration) * Imposta di Bollo (Revenue Stamps) * Accise o Imposte di Fabbricazione e consumo (Inland Duties) IVA (VAT) * Standard Rate 20% (since Oct 1997) Reduced Rate 10% Italy VAT Recovery Time: 18 months Italy VAT Registration Threshold Non-Resident: Nil Inheritance Tax ; Gift Tax There is no longer any tax on inherited property, regardless of its value and the relationship between the deceased and the heirs. On immovable property and real property rights, the catastral tax (imposta catastale) and land registry tax (imposta ipotecaria) must be paid at the rates of one percent and two percent, respectively, of the cadastral value of the property or the real property rights included in the inheritance. If one of the beneficiaries satisfies the conditions for the main or only residence (prima casa), the cadastral and land registry taxes due on an inheritance or a gift are a fixed amount of â‚ ¬168 each. In relation to gifts, the rules vary depending on the degree of kinship and the value of the gift. There are no taxes payable on gifts in favour of a spouse, descendants or other relatives up to the fourth degree. Gifts in favour of persons other than those mentioned above are subject to taxes on the transfer if the value of the share due to each beneficiary is greater. Other Taxes There are other taxes payable to central, regional, provincial or local governments. These are usually paid once a year. Bollo Auto (Car Tax), which includes the tax on your car radio and the stamp duty on your Italian driving licence * Bollo Moto (Motorbike Tax) * Bollo Motorino (Scooter Tax) * Canone RAI (TV Tax) * Tassa Rifiuti (Garbage Tax) * Imposta Comunale Sugli Immobili – ICI (Municipal Property Tax) Deductible Burdens and Tax Allowances Tax allowances include the so-called â€Å"no-tax area†, (a deduction of between â‚ ¬3,000 and â‚ ¬7,500 to avoid taxing those on low incomes), as well as allowances for dependant family members (dependant wife and/or children). Some deductible burdens (oneri deducibili) are expenses which can be used to reduce the total income. For example: some types of medical expenses, national insurance contributions, donations to religious institutions, donations to universities, research bodies and associations for the protection of assets of artistic interest, the cadastral income (income deriving from the value of any land owned) of the main residence are considered to be deductible burdens. Some deductible burdens are expenses which can be used to reduce the amount of the gross tax due. Again by way of example: medical expenses, passive interest on mortgages, education expenses, donations to Bodies or Foundations for research, for performing arts, for social purposes, donations to political parties. Each type of expense has its own rules for the deductions. For example: from rental property income a fixed amount of 15 percent of the income is deducted for expenses, while from business and self-employed income the expenses sustained for the carrying out of the activity are deducted. Some unearned incomes are taxed only on 40 percent of the amount. The majority of these burdens are not deductible from the income of non-residents. Other deductions in Italy Deductions must be made from the following payments to nonresidents according to this table: * Dividend27 (1. 375% to EU and EEA residents) * Royalties22. 5% * Interest12. 5 / 27% * Director’s Remuneration20% Deduction at source in the case of a dividend, royalties and interest paid to foreign residents is subject to the Double Taxation Prevention Treaty. Double Taxation Treaties Double taxation treaties contain rules that determine in which country an individual is resident. Italian residents are taxed on their world-wide income, subject to certain treaty exceptions. Non-residents are normally taxed only on income arising in Italy. Citizens of most other countries are exempt from paying taxes in their home country when they spend a minimum period abroad, e. g. a year. Double taxation treaties are designed to ensure that income that has already been taxed in one treaty country isn’t taxed again in another treaty country. The treaty establishes a tax credit or exemption on certain kinds of income, either in the country of residence or the country where the income was earned. Where applicable, a double taxation treaty prevails over domestic law. Italy has double taxation treaties with over 60 countries, including all members of the EU, Australia, Canada, China, the Czech Republic, Cyprus, Estonia, Hungary, Iceland India, Israel, Japan, Latvia, Lithuania, Malaysia, Malta, Mexico, New Zealand, Norway, Pakistan, the Philippines, Poland, Romania, RSA, Russia, Singapore, the Slovak Republic, Sri Lanka, Switzerland, Turkey, and the US. Bibliography: SOCR. CZ. Pravidla pro volny pohyb sluzeb a svobodu usazovani v  EU- Italie. [online]. [cit. 2010-04-12]. URL:http://www. ocr. cz/images/prirucka/pdf/it. pdf, cit. 1 BUSINESSINFO:CZ. Italie: Financni a danovy sektor [online]. [cit. 2010 012]. URL:http://www. businessinfo. cz/cz/sti/italie-financni-a-danovy-sektor/5/1000683/ ANGLOINFO. COM. Personal Taxes – Income Tax, Capital Gains Inheritance Tax – in Italy. [online]. [cit. 2010 012]. URL: http://rome. angloinfo. com/countries/italy/tax. asp CANADI NTERNATIONAL. GC:CA. Income and Other Taxes in Italy. [online]. [cit. 2010 012]. http://www. canadainternational. gc. ca/italy-italie/consular_services_consulaires/tax_italy-italie_taxes. aspx? lang=eng How to cite Italy Tax System, Essay examples