Who Invented the First Loudspeaker

The very first form of loudspeaker came to be when telephone  systems were developed in the late 1800s. But it was in 1912 that loudspeakers really became practical -- due in part to electronic amplification by a  vacuum tube. By the 1920s, they were used in radios, phonographs,  public address systems  and theater sound systems for  talking motion pictures. What is a Loudspeaker? By definition, a loudspeaker  is an  electroacoustic  transducer that converts an electrical  audio signal  into a corresponding  sound. The most common type of loudspeaker today is the  dynamic speaker. It was invented in 1925 by  Edward W. Kellogg  and Chester W. Rice. The dynamic speaker operates on the same basic principle as a  dynamic microphone, except in reverse to produce sound from an electrical signal. Smaller loudspeakers are found in everything from radios and televisions to portable audio players,  computers and  electronic musical instruments. Larger loudspeaker systems are used for music,  sound reinforcement  in theaters and concerts  and in  public address systems. First Loudspeakers Installed in Telephones Johann Philipp Reis  installed an electric loudspeaker in his  Ã¢â‚¬â€¹telephone  in 1861 and  it could reproduce clear tones as well as reproduce muffled speech.  Alexander Graham Bell  patented his first electric loudspeaker capable of reproducing intelligible speech  in 1876 as part of his telephone. Ernst Siemens improved upon it the following year. In 1898, Horace Short earned a patent for a loudspeaker driven by compressed air. A few companies  produced record players using compressed-air loudspeakers, but these designs had poor sound quality and could not reproduce sound at a low volume. Dynamic Speakers Becomes the Standard The first practical moving-coil (dynamic) loudspeakers were made by Peter L. Jensen  and  Edwin Pridham  in 1915 in  Napa, California. Like previous loudspeakers, theirs used horns to amplify the sound produced by a small diaphragm. The problem, however, was that Jensen could not get a patent. So they changed their target market to radios and  public address systems  and named their product  Magnavox. The moving-coil technology commonly used today in speakers was patented in 1924 by  Chester W. Rice  and  Edward W. Kellogg.   In the 1930s, loudspeaker manufacturers were able to boost  frequency response  and  sound pressure  level.  In 1937, the first film industry-standard loudspeaker system was introduced by  Metro-Goldwyn-Mayer​. A very large two-way  public address  system was mounted on a tower in Flushing Meadows at the  1939 New York Worlds Fair.   Altec Lansing  introduced the  604  loudspeaker in 1943 and  his  Voice of the Theatre loudspeaker system was sold beginning in 1945. It offered better coherence and clarity at the high output levels necessary for use in movie theaters.The Academy of Motion Picture Arts and Sciences immediately began testing its sonic characteristics and they made it the  film house  industry standard in 1955. In 1954,  Edgar Villchur  created the  acoustic suspension  principle of loudspeaker design in  Cambridge, Massachusetts. This design delivered  better bass response and was important during the transition to stereo recording and reproduction. He and his partner  Henry Kloss  formed the  Acoustic Research  Ã¢â‚¬â€¹company to manufacture and market speaker systems using this principle.

The Faithfull Wife An Analysis Of The Odyssey And Agamemnon

The Faithfull Wife: An Analysis of the Odyssey and Agamemnon based on Theano’s Letter of Marriage and Fidelity The idea of marriage and family go hand in hand for most. The preconceived notion is that if someone has chosen a partner or spouse that they should be devoted and faithful to that spouse. Often times both partners are capable of remaining faithful in the relationship and are able to maintain the strength of their union. However, on occasion one or both partners commit adultery. Consequently, that betrayal often comes with disastrous consequences for everyone involved. There also tends to be some hypocrisy among male and female behaviors in regards to infidelity. More often than not a male’s infidelity is seen as acceptable while a female engaged in the same behavior is not. Adultery is committed in both the story of Agamemnon and in the Odyssey. In both of these stories, Agamemnon and Odysseus both commit adultery however their wives’ reaction to the adulterous act dramatically differ from one another. In an examination of Theano’s letter on Marriage and Family, a wife should remain faithful despite her husband’s transgressions. After reviewing the actions of both Penelope and Clytemnestra’s actions, I will test my thesis by proving why Thaeno is accurate in his description of a faithful wife. In the story of the Odyssey, Penelope, the wife of Odysseus remains faithful, and demonstrates the qualities Thaeno believes a wife should have. According to Thaeno a wife

Review Chapter 19 Free Essays

Chapter 19 Review Questions 1. D 2. B 3. We will write a custom essay sample on Review Chapter 19 or any similar topic only for you Order Now D 4. C 5. E 6. D 7. C 8. B 9. B 10. A 11. B 12. C 13. b 14. B 15. D 16. 1. G, 2. C, 3. F, I, 4. H, 5. D 17. Their location and the thinness of walls, allow for exchange of materials between the blood and interstitial fluid. 18. Elastic arteries: Location- near the heart Histology elastin and smooth muscle cells Functional adaptations they function as simple elastic tubes Muscular arteries Location deliver blood to specific body organs Histology smooth muscle and fibrous Functional adaptation active in vasoconstriction Arterioles Location leading to the capillary beds Histology thinner but also mostly smooth muscle and fibrous Functional adaptation determine the minute to minute flow into the capillary beds. 19. Blood flow =the difference in blood flow divided by resistance 20. Blood Pressure is the force per unit area exerted on a vessel wall by the contained blood expressed in mmHg. Systolic is pressure at contraction, and diastolic is pressure at rest. B) 110-140, over70-80. Short term control mediated by the nervous system and blood borne hemicals,counteracting moment to moment fluctuations in bp by altering peripheral resistance. Involves baroreceptors and to a lesser degree chemoreceptors. 21. It is fastest in the aorta and large arteries, where the cross sectional area is the highest and slower in the capillaries where the cross sectional area is least. 22. The blood flow to the skin for the purpose of nutrients is served by autoregulation in response to the need for oxygen. The flow for tem perature regulation requires neural intervention, and are controlled by temperature receptors from higher CNS centers. 23. When experiencing the Fight or flight reflex the nervous system and blood borne chemicals counteract moment to moment fluctuations in B/P and CO. The neural controls distribute blood to the organs needing it like you musculoskeletal system during running, and chemoreceptors react to increased co2 or decreased o2 levels are present, flight. 24. Tissue perfusion, blood flow through body tissues is involved in the delivery of oxygen and nutrients to and the removal of wastes from the tissue cells, as well as gas exchange in the lungs absorption of nutrients in the digestive tract and urine formation in the kidneys. The rate of blood flow to the tissues is almost exactly right to provide proper function. 1. Lipid soluble molecules such as respiratory gasses diffuse through the lipid bilayer of the endothelial cell plasma membranes. Small water soluble solutes such as amino acids and sugars pass through fluid filled intercellular capillary clefts or fenestrations. Some larger molecules such as proteins are actively transported in pinocytitic vesicles or caveolae. 25. Hepatic portal vein, Superior mesenteric vein, Splenic vein, Inferior mesenteric vein. In most circulation, the blood goes from the heart to the aorta to the arteries, to the organ or tissue, to the veins and back to the heart. In a portal circulation, the blood goes from the heart to the aorta to the arteries, to the organ or tissue, to a vein, then to another tissue or organ BEFORE it goes back to the heart. An example of this is the blood that goes through the anterior mesenteric artery to the small intestine, goes through the mesenteric vein to the hepatic portal vein, and to the liver, before it returns to the heart. This is because the blood coming from the intestines has a lot of sugar that it absorbed. The body tries to keep the level of sugar in the blood the same at all times. So, the blood goes to the liver, where it stores some of the sugar, before it goes back to the heart and through the rest of the circulation. Then, in the middle of the night, when you haven’t eaten anything in a while (and the level of sugar in your blood is low), some of that sugar that was stored in the liver is released back to the blood. How to cite Review Chapter 19, Papers

Case Study of Brown and Steele-Free-Samples-Myassignmenthelp.com

Question: Discuss deductibility under S 8-1. Relevant Case-brown 's Case and Steele Case. Answer: Introduction In the given case Taite Moneybags and his business colleague Aramis Lotsamoney were planning to start a business. Both these people are resident of UK for tax purposes. Both these people have plans of starting a business relating to land development activities. They are planning to set up a company who will borrow money as per the company structure and they will send the money with hundred percent owned subsidiary at commercial rates. The subsidiary company will use the money to buy land and we'll subdivide those and will sell the subdivided land to the general public. They are planning to invest the initial 2 years of planning and the next coming 5 years for carrying out the company's business operation. The subsidiary company in return will pay interest to the parent company for the loan that the parent company has given them for carrying out the business operations along with dividend for the 100% shareholding held by the parent company. As per the business model of a company, the parent company will sell the subsidiary company to a least competent tender applicant and has a plan of the purchasing the same in 2 to 3 years at a lower price. The business model that has been put in place by the management required huge initial investment. Further, the subsidiary that has been sold will let to losses as the interest amount have to be paid and the loans will not be paid off letting to only the necessary loan commitment will be paid. These losses will be carried out till the repurchased subsidiary will turn out to be profitable. (Gov.UK, 2017) Permanent Establishment If a person who is a resident of some other country is operating in Australia and at the same time any person who is a resident in Australia and is operating a business in overseas is impacted by the double taxation treaty which has been taken place among the government of both the countries. If a person resident in some other country is doing business in Australia and is working in Australia and his country in which he is resident has a tax treaty with Australia, then, in that case, he is required to get himself registered with the tax authorities of the country. As per the provision of Australian tax laws, the permanent establishment plays a vital role in determining the taxability of a company. A permanent resident refers to a place from where the business has been wholly or partially being carried out by the business house. Further, a permanent residence includes sales outlet, branches, factories, place of management etc. If a person is a resident of a country who has a tax treat y with Australia then any income that has been generated from a business which has a permanent establishment in Australia will be taxed as per the provision of Australian tax act. In this case, it is important that the income that has been generated from the business is carried out through the help of permanent establishment in Australia itself. Any other type of business income will not be taxable in Australia. In the given case, UK and Australia has an income tax treaty and a double taxation avoidance agreement among themselves as a result of which any income that has been generated through the help of permanent establishment will be taxed in Australia considering the provision of the Australian tax laws. As per the provision of the Australian tax laws any asset that has been owned by the tax payer in relation to the above business will be subject to the Australian capital gain tax that will be levied on the tax assessee at times when the asset is sold or disposed of. (Anon, 2008) Thus, considering the above facts, it is evident that the establishment of permanent establishment is important in determining the tax liability of the tax payer especially a company in Australia. Thus, Taite Moneybags and his business colleague Aramis Lotsamoney were a resident of UK but any income that has been earned by them in Australia via carrying out of business will be taxable as per the income tax laws of the country. Deductibility of Interest Expenses Relevant Case Laws In the given case, as per the business model of the company, the parent company was planning to give a loan to its subsidiary company at commercial rates. The amount of interest that has been paid by the subsidiary company to the parent company will be treated as interest expense in the books of the subsidiary company. From the perspective of the income tax, as per section 8-1 of the income tax assessment act 1997, an expense that has been incurred by the assessee in producing or gaining the assessable income will be allowed as deduction or further the same has been incurred for the purpose of the carrying out the business which in return will be used for generating income. (ATO, 2017) As per the case law FC of TV Total holding (Australia) PTY LTD, the tax payer was a wholly owned subsidiary company of Compgnie Francaise Des Petroles (CFP) which is a French company. The tax payer holds all the shares in Total Australia Limited (TAL). Later in the year 1968, the taxpayer transferred 50% of the shares in TAL to Total Boral Ltd which is also 50% owned by the tax payer. Further, in the year 1972, the taxpayer purchased the balance 50% stake in the TAL limited. TAL was engaged in carrying out the business of selling and marketing of petroleum products. The taxpayer in order to carry out the above operations has borrowed $23 million from its parent company. This amount was borrowed at an interest rate of 3% and further lent the same to Tal at an interest rate of 7% and with a note that the interest amount has been charged by the parent company (taxpayer) only at times when TAL was not fully owned by the taxpayer, else the same was interest free. The income tax commission n this case has denied the carry forward of the losses by stating that there has been no direct nexus that exists between the income producing activities and the making interest-free loans to TAL. The commission was of the opinion that the interest-free loan has been made by the taxpayer with an intention to make the company profitable and then sell the shares of the company at a higher price. The federal court, in this case, decided that the taxpayer is entitled to claim a deduction for the interest amount that it has paid to his parent company which it has further let out to TAL interest-free. It has further been guided by the notion that the interest-free loan has been provided by the taxpayer to TAL with an intention to make TAL profitable and make it commercially feasible to pay a dividend to the taxpayer. (Northrop and Fisher JJ concurring). Thus, in this case, it was later on decided that the amount of interest that has been paid by the taxpayer to its parent company was imp ortant for the derivation of the company and thus meet out all the tests of section 51 of the Act. Thus, in this case, the commissioner contention for the interest-free loan relation to the business activities was put aside by the court. (ATO, 2017) Further for the purpose of determining the deductibility of the interest expenses, there is certain ruling in place. In case law (Fletcher Ors v. FC of T 91 ATC 4950; (1991) 22 ATR 613, FC of T v. Energy Resources of Australia Limited 96 ATC 4536; (1996) 33 ATR 52, and Steele v. FC of T 99 ATC 4242; (1999) 41 ATR 139 (Steele)), it was determined that the deductibility of the interest expense is determined based on the examination of the purpose of the borrowing and the use for which these funds are been put. Further, in the above case law, it has been decided that interest paid prior to generation of the assessable income will be considered as spending in relation to the producing the assessable income in the following circumstances: The interest expense has not been incurred to soon. The interest expenses are not domestic or private. The planning phase before commencing the actual operation is not too long considering the nature of business the company is engaged with. On the other hand, in the above case law, it was provided that in case any interest expense has been incurred after the income earning activities are ceased, it is evident that the same has not been incurred in relation to producing the assessable income of that period or any future period, then, in that case, the interest expenses will not be allowed as a deduction. Further, if by any means, the taxpayer is able to justify that the even after the cessation of the earning activities will arise again and will let to an extension for which the debt was originally being incurred. In this case, the refinancing of the loan will have no impact in determining the taxability of the interest expense. In the given case, Taite Moneybags and his business colleague Aramis Lotsamoney were planning set up a company. The company will borrow money as per the company structure and they will grant a loan to its 100% owned subsidiary company at commercial rates. The subsidiary company is engaged in carrying out the business of land development activities. After a period of 7 years, the subsidiary company will be sold and through refinancing the same will be purchased again after 2-3 years. In the initial 2 years, the subsidiary company was operating in the planning phase. This planning phase was important considering the nature of business the subsidiary company was engaged in. Further, in light of the above case laws, the planning phase before commencing the actual operation is not too long considering the nature of business the company is engaged with. Considering the provision of the case law, in this case, it is evident that the interest expenses that have been incurred prior to commenc ing of the operations are relevant and the period of 2 years is also not too long considering the land development business of the company. The interest expense that has been incurred by the subsidiary during the life of the land development activities will be allowed as normal deduction being the same is related to the income earning activities of the company. On the other hand the interest expense that has been incurred by the company after the sale of the business will also be allowed as deduction considering the fact that the taxpayer is able to justify that the even after the ceastion of the earning activities will arise again and will let to an extension for which the debt was originally being incurred. Thus, considering the fact, that the business of the subsidiary company will be taken over again in the next 2-3 years as per the agreed business model, thus the interest expense during the period will also be allowed as deduction. As discussed above, the refinancing does not have any impact on the interest deductibility. In the given case, the subsidiary company is expected to repurchase the shares that have been sold at the lower price at which the same has been sold. Further, the losses in relation to the interest expense that has been borne by the company during the period of sale and repurchase of the business will be allowed as deduction. Considering the fact, that the business of the subsidiary company will be taken over again in the next 2-3 years as per the agreed business model, thus the interest expense during the period will also be allowed as deduction. Capital Gain tax Capital gain arises when the capital asset is sold at a price higher than its purchase cost. There may be capital loss sometimes when the capital asset is sold at a lower price than the purchase price. This form of income is totally different from the ordinary income. The tax payer cannot set off capital losses from the ordinary income. For the purpose of calculating the capital gain/loss, the cost that has been incurred in making necessary improvements in the capital asset and further cost that has been incurred for making the sale will become part of the purchase cost. In the given case the subsidiary company has been engaged in the business of land development activities. Thus, considering the nature of business of the company the land will be considered as a trading stock. As per the provision of Australian tax laws, the land, in this case, will not be considered as a Capital Asset. Thus, in this case, the sale of land by the subsidiary will be exempt from the purview of capital gain tax. Business Risk The business model that has been presented by Taite Moneybags and his business colleague Aramis Lotsamoney are subject to some business risk. The first and foremost is the change in the tax ruling that in greater terms may impact the taxability of the company. Currently, the tax ruling is in favor of the company but the same might get impacted by any law which in long run is not beneficial for the company. The management strategies will help the company in managing the risk. Further, from the perspective of the management, they are required to document the sale and purchase price of the land effectively. Further, all the documents that are required to be maintained in relation to the sale and purchase of the business/shares should be in place and should be duly verified by some professional expert. Bibliography Anon., 2008. Northrop v Thorsen. [Online] Available at: https://www.courts.state.ny.us/Reporter/3dseries/2007/2007_10124.htm [Accessed 4 Aug 2017]. ATO, 2016. Foreign residents doing business in Australia. [Online] Available at: https://www.ato.gov.au/business/international-tax-for-business/foreign-residents-doing-business-in-australia/ [Accessed 4 Aug 2017]. ATO, 2016. Tax on income and capital gains. [Online] Available at: https://www.ato.gov.au/Business/International-tax-for-business/Foreign-residents-doing-business-in-Australia/Tax-on-income-and-capital-gains/#permanentestablishment [Accessed 5 aug 2017]. ATO, 2017. Taxation Ruling TR 2004/4. [Online] Available at: https://www.ato.gov.au/law/view/document?DocID=TXR/TR20044/NAT/ATO/00001 [Accessed 4 Aug 2017]. ATO, n.d. INCOME TAX ASSESSMENT ACT 1997. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=PAC/19970038/8-1 [Accessed 4 Aug 2017]. ATO, n.d. TR 2002/5, Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?. [Online] Available at: https://law.ato.gov.au/atolaw/print.htm?DocID=TXR%2FTR20025%2FNAT%2FATO%2F00001PiT=99991231235958Life=20161207000001-99991231235959 [Accessed 4 Aug 2017]. EY, 2014. Doing business in Australia. [Online] Available at: https://www.ey.com/Publication/vwLUAssets/Doing_Business_in_Australia_and_Australian_tax_landscape/$FILE/EY-doing-business-guide-australia.pdf [Accessed 4 Aug 2017]. GOV.UK, 2012. Australia: tax treaties. [Online] Available at: https://www.gov.uk/government/publications/australia-tax-treaties [Accessed 4 Aug 2017].